Tax Bracket Calculator
See exactly how your income is taxed across federal brackets with effective and marginal rates.
Federal income tax only. Does not include state tax, FICA, or deductions. Download Tax Calculator US for a complete estimate.
Get Your Full Tax Estimate
This calculator shows federal brackets only. Tax Calculator US includes state taxes, deductions, credits, and refund estimates.
How Federal Tax Brackets Work
Progressive Taxation
The U.S. uses a progressive tax system, which means your income is not all taxed at one rate. Instead, it is divided into chunks called brackets, and each chunk is taxed at a different rate. The first dollars you earn are taxed at the lowest rate (10%), and only the dollars that exceed each threshold get taxed at the next rate up.
This is one of the most misunderstood aspects of the tax code. Moving into a higher bracket does not mean all your income is taxed at that rate — only the portion above the bracket's floor.
2026 Federal Tax Brackets
| Rate | Income Range |
|---|---|
| 10% | $0 - $12,400 |
| 12% | $12,401 - $50,400 |
| 22% | $50,401 - $105,700 |
| 24% | $105,701 - $201,775 |
| 32% | $201,776 - $256,225 |
| 35% | $256,226 - $640,600 |
| 37% | $640,601+ |
| Rate | Income Range |
|---|---|
| 10% | $0 - $24,800 |
| 12% | $24,801 - $100,800 |
| 22% | $100,801 - $211,400 |
| 24% | $211,401 - $403,550 |
| 32% | $403,551 - $512,450 |
| 35% | $512,451 - $768,700 |
| 37% | $768,701+ |
| Rate | Income Range |
|---|---|
| 10% | $0 - $17,700 |
| 12% | $17,701 - $67,450 |
| 22% | $67,451 - $105,700 |
| 24% | $105,701 - $201,750 |
| 32% | $201,751 - $256,200 |
| 35% | $256,201 - $640,600 |
| 37% | $640,601+ |
| Rate | Income Range |
|---|---|
| 10% | $0 - $12,400 |
| 12% | $12,401 - $50,400 |
| 22% | $50,401 - $105,700 |
| 24% | $105,701 - $201,775 |
| 32% | $201,776 - $256,225 |
| 35% | $256,226 - $384,350 |
| 37% | $384,351+ |
Marginal vs Effective Tax Rate
Marginal Rate
Your marginal tax rate is the rate applied to your last dollar of income — the highest bracket your income reaches. If you earn $75,000 as a single filer, your marginal rate is 22%, because that is the bracket that covers income from $50,401 to $105,700. But most of your income is taxed below 22%.
Effective Rate
Your effective tax rate is the actual percentage of your total income that goes to federal tax. It is always lower than your marginal rate because the earlier brackets tax your income at lower rates. For example, a single filer earning $75,000 pays about $11,212 in federal tax — an effective rate of roughly 14.9%, even though the marginal rate is 22%.
Why the Difference Matters
The gap between marginal and effective rates explains why earning more never results in taking home less. A raise into a higher bracket only means the extra dollars are taxed at that rate — the rest of your income stays in the same brackets. Understanding this removes one of the most common fears people have about raises and promotions.
Frequently Asked Questions
Common questions about tax bracket calculator
What are tax brackets?
Tax brackets are ranges of income that are taxed at specific rates. The U.S. has seven federal brackets: 10%, 12%, 22%, 24%, 32%, 35%, and 37%. Your income is split across these brackets — the first chunk is taxed at 10%, the next at 12%, and so on.
Will earning more put me in a higher bracket and cost me money?
No. Only the income above the bracket threshold is taxed at the higher rate. If a raise pushes you into the 22% bracket, only the dollars above that line are taxed at 22%. You will always take home more money with a raise.
What is the difference between marginal and effective tax rate?
Your marginal rate is the tax rate on your last dollar of income — the highest bracket you reach. Your effective rate is the average rate across all your income (total tax divided by total income). The effective rate is always lower.
Do tax brackets change every year?
Yes. The IRS adjusts bracket thresholds annually for inflation. The rates (10% through 37%) have stayed the same since the Tax Cuts and Jobs Act of 2017, but the dollar ranges shift each year. This calculator uses the 2026 brackets.
What income goes into the bracket calculation?
Brackets apply to your taxable income, which is your total income minus deductions (standard or itemized). If you earn $80,000 and take the $16,100 standard deduction for 2026 as a single filer, your taxable income is $63,900.
How does filing status affect my brackets?
Different filing statuses have different bracket thresholds. Married Filing Jointly has roughly double the thresholds of Single, meaning more income is taxed at lower rates. Head of Household falls between Single and MFJ. Filing status can significantly change your tax bill.
Does this calculator include state taxes?
No. This calculator shows federal income tax brackets only. State income taxes vary — some states have flat rates, others have their own brackets, and a few have no income tax at all. Download Tax Calculator US for a complete estimate including state taxes.
Are Social Security and Medicare taxes included?
No. FICA taxes (Social Security at 6.2% and Medicare at 1.45%) are separate from federal income tax brackets. They are flat-rate taxes on earned income, not calculated using the bracket system shown here.