US Federal Tax Bracket Calculator 2026
Estimate US federal income tax owed for 2026 using the official IRS brackets. Marginal vs effective rate shown.
What this calculates
US federal income tax is progressive — different slices of your income are taxed at different rates. This calculator uses the 2026 IRS brackets to figure out what you owe federally before state tax, deductions, and credits. It shows both your marginal rate (the rate on your next dollar) and your effective rate (your real overall tax percentage).
Formula & how it works
For each bracket, tax = (income in that bracket) × rate. Sum across brackets. 2026 single brackets: 10 % to $11,925, 12 % to $48,475, 22 % to $103,350, 24 % to $197,300, 32 % to $250,525, 35 % to $626,350, 37 % above. Married filing jointly thresholds are roughly doubled. Standard deduction (2026): $16,100 single, $32,200 MFJ.
Worked example
Single filer, $80,000 income. Subtract standard deduction $16,100 → $63,900 taxable. Tax: 10 % × $11,925 = $1,193; 12 % × ($48,475 − $11,925) = $4,386; 22 % × ($63,900 − $48,475) = $3,394. Total ≈ $8,973. Marginal rate: 22 %. Effective rate: 8,973 / 80,000 = 11.2 %.
Frequently asked questions
Does this include state tax?
No, federal only. States vary widely — 9 have no income tax (TX, FL, etc.), California tops out at 13.3 %. Add your state's effective rate separately.
What's the difference between marginal and effective rate?
Marginal: rate on your next dollar earned. Effective: tax owed divided by total income — always lower because lower brackets paid less. Most planning uses marginal.
Do credits change this?
Yes, significantly. Child tax credit, EITC, retirement savings credits all reduce tax owed dollar-for-dollar, not the taxable income. This calculator shows pre-credit liability.
When do these brackets update?
IRS adjusts for inflation annually. 2026 brackets shown here. 2027 brackets are typically released in October 2026.
Sources
Disclaimer: Estimate only — your actual tax depends on credits, deductions, and other income. Consult a CPA for filing.