Last updated: May 2026
See your federal income tax bracket, effective rate, and exact taxes owed — using 2026 IRS rates and the standard deduction.
Your Income Details
Your 2026 Tax Summary
Tax Bracket Breakdown
| Bracket | Rate | Income in Bracket | Tax in Bracket | Cumulative Tax |
|---|
Tax brackets are marginal, not flat. Being in the 22% bracket doesn't mean you pay 22% on all income. You pay 10% on the first $11,925, 12% on the next chunk, and 22% only on the income that falls within that bracket — and so on up the ladder.
Effective vs. marginal rate: Your effective (average) rate is total tax ÷ total income — always lower than your marginal rate. Your marginal rate is the rate on your next dollar of income — the number that matters for deciding whether to take on extra work or make a retirement contribution.
2026 brackets reflect the Tax Cuts and Jobs Act provisions that were extended. Brackets adjust annually for inflation. These are federal rates only — state income tax is separate.
⚠️ Federal income tax estimates only. Does not include FICA, state/local taxes, AMT, or tax credits. Tax situations vary. Consult a CPA or tax professional for personalized advice.
The U.S. uses a progressive tax system - only the income within each bracket is taxed at that rate. A higher income does not mean all of your income is taxed at the higher rate.
Worked example for 2026 (Single filer, $85,000 taxable income):
10% on the first $11,925 = $1,192.50
12% on $11,926 to $48,475 = $4,386.00
22% on $48,476 to $85,000 = $8,035.50
Total federal tax: $13,614 | Effective rate: 16.0%
Your marginal rate is the rate on your last dollar of income (22% above). Your effective rate is the average rate across all income (16%). These are frequently confused - your effective rate is always lower than your marginal rate.
Enter your taxable income - that is your income after the standard deduction ($15,000 for single filers in 2026) or itemized deductions - for the most accurate result.
Your marginal rate is the tax rate on your last dollar of income - the rate of the highest bracket you reach. Your effective rate is your total tax divided by your total income. For example, if you owe $15,000 in tax on $90,000 of income, your effective rate is 16.7% even though your marginal rate is 22%. Only the income actually within the 22% bracket is taxed at 22%.
Taxable income is what you actually owe tax on. It is your gross income minus adjustments such as student loan interest, HSA contributions, and half of self-employment tax, then minus your deduction (either the standard deduction or itemized deductions, whichever is larger). For 2026 the standard deduction is $15,000 for single filers and $30,000 for married filing jointly.
Yes. The IRS adjusts tax brackets annually for inflation using the Chained Consumer Price Index (C-CPI-U). The 2026 brackets reflect the official IRS adjustments for the 2026 tax year. Always verify current bracket amounts at IRS.gov before filing your return.
No - this calculator shows federal income tax only. FICA taxes (Social Security at 6.2% up to $176,100 and Medicare at 1.45% with no income cap) are separate payroll taxes not included here. For a full take-home pay estimate including FICA, state taxes, and pre-tax deductions, use the After-Tax Paycheck Calculator.
The U.S. federal income tax system is progressive: different portions of your income are taxed at different rates. Your "tax bracket" refers to the highest rate that applies to any portion of your income — but only the dollars within that bracket are taxed at that rate. Understanding the difference between your marginal rate (the rate on your last dollar) and your effective rate (total tax ÷ total income) is essential for accurate financial planning.
The brackets below apply to taxable income — your gross income minus the standard deduction ($14,600 for single filers in 2025) or itemized deductions, whichever is larger. Retirement contributions (401k, IRA), HSA contributions, and student loan interest deductions further reduce taxable income before brackets are applied. Running the numbers correctly often reveals a significantly lower effective rate than people assume.
| Bracket | Rate | Taxable Income Range | Tax on This Portion |
|---|---|---|---|
| 1st | 10% | $0 – $11,925 | Up to $1,193 |
| 2nd | 12% | $11,926 – $48,475 | Up to $4,386 |
| 3rd | 22% | $48,476 – $103,350 | Up to $12,075 |
| 4th | 24% | $103,351 – $197,300 | Up to $22,548 |
| 5th | 32% | $197,301 – $250,525 | Up to $17,031 |
| 6th | 35% | $250,526 – $626,350 | Up to $131,512 |
| 7th | 37% | $626,351+ | On all income above |
What is a marginal tax rate?
Your marginal tax rate is the rate applied to your last (highest) dollar of taxable income. If your taxable income is $75,000 as a single filer, your marginal rate is 22% — but only the income between $48,476 and $75,000 is taxed at 22%. The income below $48,476 is taxed at 10% and 12%. Knowing your marginal rate tells you how much of the next dollar you earn you'll keep after federal income tax.
What is an effective tax rate?
Your effective tax rate is your total federal income tax divided by your total gross income (or taxable income, depending on the calculation). It represents the average rate across all your income. A single filer earning $85,000 gross might owe $10,403 in federal tax — an effective rate of 12.2%, well below their 22% marginal rate. Effective rate is the more useful number for budgeting and comparing tax burdens across income levels.
Does getting a raise push all my income into a higher bracket?
No — this is one of the most persistent tax misconceptions. A raise only affects the taxation of the additional dollars, not your existing income. If you earn $95,000 and receive a $10,000 raise, only the portion of the raise that crosses into the next bracket is taxed at the higher rate. Your existing $95,000 continues to be taxed at the same rates as before. A raise never results in less take-home pay.
What is the standard deduction for 2025?
For the 2025 tax year, the standard deduction is $14,600 for single filers and married filing separately, $29,200 for married filing jointly, and $21,900 for heads of household. These amounts are adjusted annually for inflation. Most taxpayers take the standard deduction rather than itemizing, since the Tax Cuts and Jobs Act of 2017 nearly doubled it. You should itemize only if your eligible deductions (mortgage interest, state taxes up to $10,000, charitable contributions, etc.) exceed the standard deduction.
What is the difference between a tax deduction and a tax credit?
A tax deduction reduces your taxable income, which lowers your tax bill by the deduction amount multiplied by your marginal rate. A $1,000 deduction saves $220 in federal tax if you're in the 22% bracket. A tax credit directly reduces your tax bill dollar-for-dollar — a $1,000 credit saves exactly $1,000 in taxes regardless of your bracket. Credits are generally more valuable than deductions of the same amount. Refundable credits (like the Earned Income Tax Credit) can reduce your tax bill below zero, resulting in a refund even if you owe no tax.