Federal Income Tax Bracket Calculator
Compute your United States federal income tax: 2026 brackets, marginal vs effective rate, standard deduction. Single, married joint, head of household. Free.
Federal Tax Bracket Calculator
⚠ Disclaimer: Estimates only. Not investment advice. RECATOOLS is not a licensed or registered investment adviser in any jurisdiction. Past performance does not guarantee future results. Trading and investing carry risk of partial or total loss of capital.
Compute US federal income tax using 2026 brackets. Returns total tax, marginal rate, effective rate, and the bracket-by-bracket breakdown. Federal only (state tax separate). Filing statuses: single, married jointly, head of household.
| Bracket | Rate | Income in bracket | Tax |
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How to Use the Tax Bracket Calculator
Use realistic taxable income
Gross income from W-2 + 1099 + business profit + investment income + retirement distributions. Pre-deductions. For most workers: your W-2 Box 1 + side-income.
Pick correct filing status
Single, MFJ (married filing jointly), HoH (head of household — unmarried parent of qualifying dependent). MFS (married filing separately) is rare; use single brackets approximately. Filing status materially changes brackets — MFJ brackets are roughly double single's.
Itemize only if it exceeds standard
2026 standard deduction: USD 16,100 single / USD 32,200 joint / USD 24,150 HoH. Itemize only if total itemized (mortgage interest + state and local taxes, capped at USD 40,400 for 2026 and phasing down toward USD 10,000 above USD 505,000 of modified AGI + charitable + medical above 7.5% of AGI) exceeds the standard deduction. Since the 2017 Act roughly doubled the standard deduction, most filers no longer itemize.
Note marginal vs effective
Marginal = rate on next dollar earned (used for 401(k) contribution decisions, Roth-vs-Traditional analysis). Effective = total tax ÷ taxable income (lower than marginal because lower brackets fill first). Use marginal for tax-planning decisions; effective for understanding overall tax burden.
US Federal Tax Brackets — How Progressive Taxation Actually Works
Progressive vs Flat Rate
The most common US tax misconception: "I make more so I'm in a higher bracket and pay more on ALL my income." False. The US tax system is progressive — your income fills brackets bottom-up. The first USD 12,400 (single, 2026) is taxed at 10%. The next slice up to USD 50,400 at 12%. The next up to USD 105,700 at 22%. And so on. Your "marginal rate" is the rate on the LAST dollar you earned — applied only to the income in that highest bracket. Your "effective rate" (total tax ÷ taxable income) is always lower than your marginal rate.
A single filer in the 24% bracket pays roughly 17–20% of taxable income in federal tax, depending on where in the bracket they sit. Don't refuse a raise because "it'll push you into a higher bracket" — only the new dollars get taxed at the higher rate, not your existing income. The progressive structure means earning more always nets more after tax, even if the marginal rate jumps.
The Standard Deduction Revolution
The Tax Cuts and Jobs Act of 2017 doubled the standard deduction (from ~USD 6,500 / 13,000 to USD 12,000 / 24,000 then indexed), and the One Big Beautiful Bill Act of 2025 (OBBBA) made the TCJA structure permanent and bumped the base amounts again. Per IRS Rev. Proc. 2025-32, the 2026 standard deduction is USD 16,100 single / USD 32,200 joint / USD 24,150 HoH. The TCJA also capped the state and local tax (SALT) deduction at USD 10,000, eliminated personal exemptions and limited the mortgage-interest deduction; OBBBA raised the SALT cap to USD 40,000 for 2025 and USD 40,400 for 2026, phasing it back toward USD 10,000 above USD 505,000 of modified AGI, with the cap reverting to USD 10,000 from 2030 (IRC §164(b)(7)). The combined effect is that the large majority of filers take the standard deduction; itemising is now mostly worthwhile for higher earners in high-tax states with large mortgages and significant charitable giving.
For most workers in 2026, "itemize vs standard" isn't a meaningful decision — standard wins. The exception: homeowners with mortgages over USD 500K in high-cost states (CA, NY, MA, NJ) and significant charitable giving may exceed standard. Use IRS Form 1040 Schedule A to see if your itemized exceeds standard before electing.
"Marginal rate ≠ effective rate. A single filer with USD 100,000 of gross income in 2026 takes the USD 16,100 standard deduction, owes USD 13,170 of federal tax, and so has a marginal rate of 22% but an effective rate of 15.7% on taxable income and 13.2% on gross income. The two-number framing is essential for tax planning."
State Tax Adds Up
Federal tax is only part of the picture. Seven states levy no individual income tax at all (Alaska, Florida, Nevada, South Dakota, Tennessee, Texas, Wyoming), New Hampshire repealed its interest-and-dividends tax from 2025, and Washington taxes only capital gains; at the other end, top marginal rates reach 13.3% in California, 11% in Hawaii and 10.9% in New York, with New York City adding a local tax on top (Tax Foundation, State Individual Income Tax Rates and Brackets, 2025). For a high earner weighing a move, the state difference can exceed anything the federal brackets do.
Your marginal rate is on the next dollar, never the whole income
2026 federal brackets: 10%, 12%, 22%, 24%, 32%, 35%, 37%.
Standard deduction 2026: USD 16,100 single / USD 32,200 joint / USD 24,150 HoH.
Marginal rate = rate on NEXT dollar earned. Effective rate = total tax ÷ taxable income (always lower).
Itemising pays only when Schedule A exceeds the standard deduction — USD 16,100 for a single filer in 2026 — so mortgage interest, SALT and charity together must clear that line.
The SALT cap: USD 40,400 for 2026 on state + local + property taxes (USD 10,000 from 2018–2024), phasing down above USD 505,000 of modified AGI and reverting to USD 10,000 in 2030.
MFJ brackets are roughly double single's at most levels, eliminating most marriage penalty.
Head of household: unmarried with qualifying dependent. Wider brackets + higher standard deduction than single.
Brackets adjust annually for inflation using chained CPI-U (C-CPI-U), the index the TCJA substituted for CPI-U from 2018 (IRC §1(f)(6)).
Federal income tax is only part of total tax: also FICA 7.65% on wages, plus state tax 0-13.3%.
The One Big Beautiful Bill Act (2025) made the TCJA 7-bracket structure (10/12/22/24/32/35/37%) permanent — no 2026 sunset.
Frequently Asked Questions
- 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.
- 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 crossing into the 24% bracket nets USD 7,600 after federal tax, not less than before.
- 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.
- 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. Most single parents qualify; consult a CPA if uncertain about specific tests.
- Separate brackets. Long-term capital gains (assets held 1+ year): 0% (income under USD 49,450 single / USD 98,900 joint), 15% (most), 20% (above USD 545,500 single / USD 613,700 joint). Short-term capital gains: taxed as ordinary income at the brackets above. Use the Capital Gains Tax Calculator (RT-FIN-166) for the proper LTCG/STCG math.
- No — they're adjusted annually for inflation (currently chained CPI per TCJA). 2026 brackets are slightly wider than 2025 brackets. 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.
- 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.
- 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.
- 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, with additional 0.9% above USD 200K/USD 250K MAGI. Self-employed pay both halves = 15.3% SE tax. FICA + Medicare combined ~7.65-8.55% for W-2 employees on top of federal income tax.
- Non-resident aliens generally use Form 1040-NR with similar brackets but cannot use Married Filing Jointly (unless tax treaty allows). Standard deduction is NOT available (with limited exceptions — Indian students, Mexican border workers, others per treaty). For tax planning: most resident aliens get same treatment as US citizens. Visa-holders (H-1B, L-1) become tax-residents under substantial presence test — typically after 183 days in current year using weighted formula.
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Method & sources
How it computes
Taxable income is gross income less the greater of the 2026 standard deduction for the filing status and any itemised amount entered; tax is then charged bracket by bracket at 10–37% so that each rate applies only to the income inside its band, and the tool reports the marginal rate on the last dollar alongside the effective rate on taxable and on gross income. Figures are the 2026 tax year (the return filed in 2027) from IRS Rev. Proc. 2025-32.
What this tool implements
- Progressive computation, not a flat rate applied to the whole income: the bracket a filer is "in" charges only the income above the previous threshold, which is the point the tool exists to make visible.
- The deduction applied is the GREATER of the standard deduction and any itemised amount entered — never the sum, and never the itemised figure when it is smaller.
- 2026 tax year (Rev. Proc. 2025-32, which implements the changes made by Pub. L. 119-21): standard deduction USD 16,100 single / USD 32,200 joint / USD 24,150 head of household, and the 37% threshold at USD 640,600 single and USD 768,700 joint. This is the return filed in early 2027, not the 2025 return.
- Federal ordinary income only: no state or local tax, no FICA or self-employment tax, no Alternative Minimum Tax, no Net Investment Income Tax, no credits, and no long-term capital gains or qualified dividend rates — those are taxed on a separate schedule this tool does not model.
Sources
- Internal Revenue Service. Rev. Proc. 2025-32 (9 October 2025) — inflation-adjusted items for tax year 2026, §3.01 rate tables, §3.03 capital-gains thresholds, §3.14 standard deduction. https://www.irs.gov/pub/irs-drop/rp-25-32.pdf
- One Big Beautiful Bill Act, Pub. L. 119-21 (4 July 2025) — made the seven-bracket structure permanent and raised the base standard deduction; Rev. Proc. 2025-32 is the IRS implementation of it.
- 26 U.S.C. §1 — tax imposed; §1(f)(6) chained-CPI indexing; §1(j) rate schedules. https://www.law.cornell.edu/uscode/text/26/1
- 26 U.S.C. §164(b)(7) — limitation on the state and local tax deduction: USD 40,400 for 2026, phased down above USD 505,000 of modified AGI, reverting to USD 10,000 from 2030. https://www.law.cornell.edu/uscode/text/26/164
What can make this go out of date
- The brackets and standard deductions are a hardcoded snapshot of one tax year. The IRS re-indexes them each autumn (Revenue Procedure for the following year), so the table needs replacing annually — it does not refetch and cannot know it is stale.
- Retirement-account limits quoted in the FAQ (401(k), IRA, HSA, dependent-care FSA) move annually with IRS Notice / Rev. Proc. releases.
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