Tax Bracket Calculator
See exactly which 2026 federal tax bracket your income falls into, how much tax you pay in each bracket, your marginal vs effective rate, and how deductions change your bill.
Calculator
Example result
Example: 2026 federal tax brackets for a single filer
With $85,000 of gross income, a $16,100 standard deduction, and $10,000 in pre-tax retirement contributions, the calculator estimates $7,670 in federal income tax.
| Tax year | 2026 |
|---|---|
| Filing status | Single |
| Gross income | $85,000 |
| Deduction used | $16,100 |
| Taxable income | $58,900 |
| Marginal tax rate | 22% |
| Estimated federal income tax | $7,670 |
| Effective federal tax rate based on gross income | 9.0% |
Tax by bracket
| Taxable income range | Tax rate | Income taxed in bracket | Tax owed |
|---|---|---|---|
| $0 – $12,400 | 10% | $12,400 | $1,240 |
| $12,400 – $50,400 | 12% | $38,000 | $4,560 |
| $50,400 – $105,700 | 22% | $8,500 | $1,870 |
This example mirrors the calculator defaults. Tax credits, state taxes, and local taxes are not included.
Key Takeaways
What You Should Know
- Federal income tax brackets are marginal: each rate applies only to income within that bracket.
- Your effective federal tax rate can be lower than your marginal rate because lower brackets are taxed first.
- Filing status, deductions, pre-tax contributions, and credits can all change the estimated tax liability.
How it works
Calculation methodology
The Progressive Tax System and Effective Federal Tax Rate Based on Gross Income
The US federal income tax is progressive — higher rates only apply to taxable income above each threshold, not to all gross income. This calculator first determines taxable income after the selected deduction method and entered deductions. A marginal tax rate applies only to the portion of taxable income that falls within that bracket. The effective federal tax rate shown here is estimated federal income-tax liability divided by gross income.
2026 Federal Tax Brackets — All Filing Statuses
| Rate | Single | Married Joint | Head of Household |
|---|---|---|---|
| 10% | $0 – $12,400 | $0 – $24,800 | $0 – $17,700 |
| 12% | $12,400 – $50,400 | $24,800 – $100,800 | $17,700 – $67,450 |
| 22% | $50,400 – $105,700 | $100,800 – $211,400 | $67,450 – $105,700 |
| 24% | $105,700 – $201,775 | $211,400 – $403,550 | $105,700 – $201,750 |
| 32% | $201,775 – $256,225 | $403,550 – $512,450 | $201,750 – $256,200 |
| 35% | $256,225 – $640,600 | $512,450 – $768,700 | $256,200 – $640,600 |
| 37% | Over $640,600 | Over $768,700 | Over $640,600 |
Deductions vs Credits: The Key Difference
A deduction reduces your taxable income. A $1,000 deduction at the 22% rate saves you $220. A credit reduces your tax bill dollar-for-dollar — a $1,000 credit saves exactly $1,000 regardless of your bracket. Common credits in 2026: Child Tax Credit ($2,200 per qualifying child), Child and Dependent Care Credit (a percentage of qualifying care costs), EITC (up to $8,231 for families with 3+ children).
Capital Gains Tax Rates vs Ordinary Income
Long-term capital gains (assets held over 1 year) are taxed at preferential rates: 0%, 15%, or 20% depending on income — not at ordinary income bracket rates. This is why a high-income investor with most income from dividends and capital gains often has a lower effective rate than a wage earner with the same gross income.
Calculate your capital gains separately with our Capital Gains Tax Calculator.
Questions
Frequently Asked Questions
Assumptions
What this example assumes
- This calculator estimates federal income tax only for the selected 2026 filing status.
- Taxable income is calculated from gross income after the selected deduction method, pre-tax contributions, and other entered deductions.
- Credits reduce calculated federal tax but cannot make the displayed tax liability negative.
- State and local income taxes, self-employment tax, capital gains treatment, and phase-outs are excluded.
Sources
Data sources
These sources support the inputs and assumptions used by this calculator. They are not personalized financial advice.
- IRS 2026 tax inflation adjustments
Federal income-tax bracket thresholds and standard deductions for the calculator's 2026 rules.