Federal Income Tax Bracket Calculator

How to Use the Tax Bracket Calculator

US Federal Tax Brackets — How Progressive Taxation Actually Works

Your marginal rate is on the next dollar, never the whole income

Frequently Asked Questions

• Marginal vs effective rate — what's the difference?+
  Marginal = the rate on your NEXT dollar of income. If you earn USD 100K (single), the next dollar lands in the 22% bracket → marginal rate 22%. Effective rate = total tax ÷ taxable income. For USD 100K taxable income, effective rate is ~17%. Use marginal for tax-planning decisions (401(k) contribution value, Roth vs Traditional). Use effective for understanding total tax burden.
• Will I pay more if I get a raise?+
  Only on the raise portion. Common misconception: "I'll be pushed into a higher bracket and pay more on ALL my income." False. Only the dollars in the new bracket get the higher rate. Your existing income stays at its current bracket rates. A USD 10K raise that crosses into the 24% bracket keeps between USD 7,600 and USD 7,800 after federal income tax, because the part below the line is still taxed at 22%.
• Should I itemize or take the standard deduction?+
  Standard for most US workers post-TCJA. Itemize only if total itemized exceeds standard (USD 16,100 single / USD 32,200 joint in 2026). Common itemized items: mortgage interest (capped at the first USD 750K of acquisition debt), SALT (capped at USD 40,400 in 2026, less for modified AGI above USD 505,000), charitable giving, medical above 7.5% of AGI. Use Schedule A to total your itemized; if less than standard, take standard.
• What's HoH and do I qualify?+
  Head of Household. Unmarried (or "considered unmarried") with a qualifying dependent (child, parent you support) AND you paid more than half the cost of keeping up your home. Wider brackets and higher standard deduction than single — material tax saving for single parents. Many single parents qualify; check the IRS tests (Publication 501) or a tax professional if unsure.
• What about capital gains tax?+
  Separate brackets. Long-term capital gains (assets held 1+ year), 2026: 0% while taxable income is at or below USD 49,450 single / USD 98,900 joint / USD 66,200 HoH, 15% above that, and 20% above USD 545,500 single / USD 613,700 joint / USD 579,600 HoH (Rev. Proc. 2025-32). The calculator's summary shows the line for the year and status you pick. Short-term capital gains: taxed as ordinary income at the brackets above. Use the Capital Gains Tax Calculator for the proper LTCG/STCG math.
• Are tax brackets the same every year?+
  No — they're adjusted annually for inflation (currently chained CPI per TCJA). 2026 brackets are slightly wider than 2025 brackets; this calculator carries both years. The rates themselves (10/12/22/24/32/35/37%) come from TCJA 2017, and the One Big Beautiful Bill Act (2025) made this 7-bracket structure permanent — there is no 2026 sunset and no reversion to pre-TCJA rates.
• How do I lower my effective tax rate?+
  Reduce taxable income via tax-advantaged accounts: Traditional 401(k) (USD 24,500 in 2026), Traditional IRA (USD 7,500, deductibility permitting), HSA (USD 4,400 self-only / USD 8,750 family) and Dependent Care FSA (USD 7,500 from 2026). Each pre-tax dollar reduces taxable income by USD 1 and saves your marginal rate on it: shifting USD 30,000 off taxable income at a 24% marginal rate saves USD 7,200 of federal tax. Limits per IRS Notice 2025-67, Rev. Proc. 2025-19 and IRC §129.
• What is the new senior deduction?+
  From 2025 through 2028, each taxpayer aged 65 or older can deduct up to USD 6,000 (USD 12,000 for a couple who both qualify), in addition to the standard or itemised deduction (IRC §151(d)(5)(C)). Each USD 6,000 shrinks by 6% of modified AGI above USD 75,000, or USD 150,000 on a joint return, so a single filer loses it entirely at USD 175,000. Married couples must file jointly to claim it, and each qualifying person needs a valid Social Security number. Schedule 1-A (Form 1040) Part V is where it is figured; the calculator applies it when you say a filer is 65 or older.
• Does this include state tax?+
  No — this tool computes federal only. State income tax varies from none (AK, FL, NV, NH, SD, TN, TX, WY; WA taxes only capital gains) to top rates of 13.3% in California, 11% in Hawaii and 10.9% in New York before local taxes (Tax Foundation, 2025 edition). For a fuller picture add your state's marginal rate to the federal one: 37% federal plus 13.3% California makes a top combined marginal rate above 50% before any SALT deduction.
• What about Social Security and Medicare (FICA)?+
  Separate from federal income tax. Social Security: 6.2% employee + 6.2% employer (W-2) on wages up to USD 184,500 (the 2026 base). Medicare: 1.45% employee + 1.45% employer on all wages, plus a 0.9% Additional Medicare Tax paid by the employee alone on wages above USD 200,000 single, USD 250,000 joint or USD 125,000 married filing separately (IRS Topic 560 — measured on wages, not MAGI). Self-employed pay both halves = 15.3% SE tax. For a W-2 employee that is 7.65% of wages up to the wage base, on top of federal income tax.
• I'm a non-resident alien — different brackets?+
  Non-resident aliens generally use Form 1040-NR with similar brackets but cannot use Married Filing Jointly (unless tax treaty allows). Non-resident aliens cannot claim the standard deduction; the one exception IRS Publication 519 names is students and business apprentices eligible under Article 21(2) of the US–India tax treaty. Resident aliens are taxed like US citizens. A visa holder (H-1B, L-1) becomes a resident under the substantial presence test: at least 31 days in the US this year and 183 days over three years, counting every day this year, one third of the days last year and one sixth of the days the year before.

Related Tools

Stored only in this browser — never sent to our servers.