US federal income tax brackets — 2026 calculator
Seven brackets from 10% to 37%. The marginal rate is rarely what you actually pay. The calculator shows both the marginal and the effective rate.
Tax year: 2026 · Filing status: Single filer
Calculate income tax for United States (Federal)
Type your gross annual income. The calculator runs it through the progressive brackets and returns tax owed plus effective rate.
Bracket schedule for 2026
| Bracket | Range | Rate |
|---|---|---|
| Bracket 1 | $0 — $12,475 | 10% |
| Bracket 2 | $12,475 — $50,725 | 12% |
| Bracket 3 | $50,725 — $108,225 | 22% |
| Bracket 4 | $108,225 — $206,725 | 24% |
| Bracket 5 | $206,725 — $262,475 | 32% |
| Bracket 6 | $262,475 — $656,225 | 35% |
| Bracket 7 | $656,225 — and above | 37% |
How the US federal brackets actually work
The US uses a progressive tax system: your income is split into the seven brackets, and each portion is taxed at that bracket's rate. Moving up a bracket does not mean your entire income is taxed at the higher rate — only the portion above the bracket threshold is.
Worked example: a single filer earns $80,000 of taxable income in 2026.
- First $12,475 taxed at 10% = $1,247.50
- Next $38,250 ($12,475–$50,725) at 12% = $4,590.00
- Next $29,275 ($50,725–$80,000) at 22% = $6,440.50
- Total federal tax: $12,278
- Marginal rate: 22% (the bracket the last dollar falls in)
- Effective rate: $12,278 ÷ $80,000 = 15.3%
The 22% marginal rate scares people; the 15.3% effective rate is what they actually pay.
Standard deduction: the freebie before the brackets apply
Before bracket math kicks in, the standard deduction shields a portion of your income from federal tax entirely. For 2026, the standard deduction for a single filer is approximately $15,000 (indexed annually for inflation). If your gross income is $80,000, your taxable income is $80,000 − $15,000 = $65,000. Run that through the brackets above and your federal tax is closer to $9,128 — an effective rate of 11.4% on the gross.
The standard deduction means the first $15,000 of every single filer's income carries 0% federal tax, regardless of which bracket you nominally fall into. For most filers the standard deduction is more advantageous than itemizing (mortgage interest, charity, state taxes); for high earners with substantial deductible expenses, itemizing wins.
What's NOT in this calculator
Federal income tax is only part of the US tax picture. You also pay:
- FICA (Social Security + Medicare): 7.65% of wage income up to the Social Security wage cap (about $176,100 in 2026), then 1.45% Medicare-only above. Your employer matches.
- State income tax: Ranges from 0% (Texas, Florida, Washington and a few others) to over 13% in the top California bracket. New York City adds a local 3-4% on top of state.
- Net Investment Income Tax (NIIT): 3.8% additional on investment income above $200,000 single / $250,000 married.
- Additional Medicare Tax: 0.9% additional on wages above $200,000 single / $250,000 married.
Total marginal tax rate for a high earner in California can exceed 50%. The calculator above models federal income tax only.
Filing status: when single isn't single
The bracket table here is for Single filers. Other statuses use different thresholds:
- Married filing jointly: Brackets are roughly double the single brackets at each tier.
- Married filing separately: Brackets match single in most respects, but with some deduction limits.
- Head of household: Falls between single and married-jointly — designed for single parents with dependents.
For a quick estimate, this calculator works fine using the single brackets — just understand the numbers move depending on your actual status.
Frequently asked questions
What are the 2026 US federal tax brackets?
Seven brackets from 10% to 37%: 10% on the first $12,475 (single), 12% to $50,725, 22% to $108,225, 24% to $206,725, 32% to $262,475, 35% to $656,225, and 37% above. Brackets index for inflation each year.
What is the difference between marginal and effective tax rate?
Marginal is the rate on your last dollar of income (the bracket your highest dollar falls in). Effective is total tax divided by total income. The effective rate is always lower than marginal because lower brackets tax the first portion at lower rates. A $100,000 single filer in 2026 has a 22% marginal rate but roughly a 13–14% effective rate after standard deduction.
Does moving to a higher bracket reduce my take-home pay?
No — this is the most common misconception. Only the portion of income above the bracket threshold is taxed at the higher rate. Earning $1 above the 22%/24% threshold means that one dollar is taxed at 24% (24¢), not your entire income.
What is the 2026 standard deduction?
Approximately $15,000 for a single filer in 2026 (indexed for inflation from $14,600 in 2024). Married filing jointly is roughly $30,000. The standard deduction shields that portion of income from federal income tax entirely.
Does this calculator include state tax?
No — federal income tax only. State income tax ranges from 0% (Texas, Florida, Washington, Nevada, South Dakota, Wyoming, Alaska, Tennessee, New Hampshire) to over 13% in the top California bracket. For a full picture, add your state's income tax separately.