Calculator
Tax bracket calculator
Federal income tax for 2026 or 2027, split by bracket.
2026 federal income tax$7,670.0022% marginal rate · 10.23% effective rate
| Income (AGI) | $75,000 |
|---|---|
| Standard deduction (single) | −$16,100 |
| Taxable income | $58,900 |
| Bracket | Income taxed | Tax |
|---|---|---|
| 10% up to $12,400 | $12,400 | $1,240.00 |
| 12% $12,400–$50,400 | $38,000 | $4,560.00 |
| 22% $50,400–$105,700 | $8,500 | $1,870.00 |
| Total | $58,900 | $7,670.00 |
Each rate applies only to the income inside its bracket. The next 24% bracket starts at $105,700 of taxable income. Tax before credits, figured with the 2026 tax rate schedules (Rev. Proc. 2025-32, for returns filed in 2027); the IRS Tax Table for income under $100,000 can differ by a few dollars.
2026 federal tax brackets
For 2026 the seven federal rates run from 10% to 37%, and the bracket edges are adjusted for inflation. These are the taxable-income ranges for each filing status from IRS Revenue Procedure 2025-32[rp2532], the same figures printed in the 2026 tax rate schedules of Form 1040-ES[f1040es]:
| Rate | Single | Married filing jointly | Married filing separately | Head of household |
|---|---|---|---|---|
| 10% | $0 – $12,400 | $0 – $24,800 | $0 – $12,400 | $0 – $17,700 |
| 12% | $12,400 – $50,400 | $24,800 – $100,800 | $12,400 – $50,400 | $17,700 – $67,450 |
| 22% | $50,400 – $105,700 | $100,800 – $211,400 | $50,400 – $105,700 | $67,450 – $105,700 |
| 24% | $105,700 – $201,775 | $211,400 – $403,550 | $105,700 – $201,775 | $105,700 – $201,750 |
| 32% | $201,775 – $256,225 | $403,550 – $512,450 | $201,775 – $256,225 | $201,750 – $256,200 |
| 35% | $256,225 – $640,600 | $512,450 – $768,700 | $256,225 – $384,350 | $256,200 – $640,600 |
| 37% | Over $640,600 | Over $768,700 | Over $384,350 | Over $640,600 |
Qualifying surviving spouses use the married filing jointly column. Married filing separately matches single up to $256,225, then reaches 37% at $384,350, exactly half the joint threshold. The top rate starts at $640,600 for single filers and $768,700 for joint filers[ir25103].
2027 federal tax brackets
The 2027 federal tax brackets keep the same seven rates, with every bracket edge about 3% higher than in 2026. The IRS published them on November 5, 2026 in Revenue Procedure 2026-35[rp2635]; they apply to income earned in 2027 and returns filed in 2028. Switch the calculator above to 2027 to use them.
| Rate | Single | Married filing jointly | Married filing separately | Head of household |
|---|---|---|---|---|
| 10% | $0 – $12,800 | $0 – $25,600 | $0 – $12,800 | $0 – $18,250 |
| 12% | $12,800 – $52,025 | $25,600 – $104,050 | $12,800 – $52,025 | $18,250 – $69,650 |
| 22% | $52,025 – $109,125 | $104,050 – $218,250 | $52,025 – $109,125 | $69,650 – $109,100 |
| 24% | $109,125 – $208,325 | $218,250 – $416,650 | $109,125 – $208,325 | $109,100 – $208,300 |
| 32% | $208,325 – $264,550 | $416,650 – $529,100 | $208,325 – $264,550 | $208,300 – $264,550 |
| 35% | $264,550 – $661,375 | $529,100 – $793,650 | $264,550 – $396,825 | $264,550 – $661,350 |
| 37% | Over $661,375 | Over $793,650 | Over $396,825 | Over $661,350 |
| Filing status | 2026 | 2027 | Extra per 65+/blind box, 2027 |
|---|---|---|---|
| Single | $16,100 | $16,600 | $2,100 |
| Married filing jointly | $32,200 | $33,200 | $1,700 |
| Married filing separately | $16,100 | $16,600 | $1,700 |
| Head of household | $24,150 | $24,925 | $2,100 |
The 2027 standard deduction is $16,600 for single filers, $33,200 for joint returns and $24,925 for heads of household, and the extra amount for age 65 or blindness rises to $2,100 unmarried and $1,700 married[rp2635][ir26133]. In the head of household column the 37% bracket starts at $661,350, $25 below the single threshold; that is how the revenue procedure prints it. A single filer earning $75,000 owes $7,390 on 2027 rates, $281 less than in 2026, because the deduction and every bracket edge moved up. Paycheck withholding switches to these figures only when the IRS publishes the 2027 Publication 15-T, usually in December.
Standard deduction for 2026
The 2026 standard deduction is $16,100 for single filers and married people filing separately, $32,200 for joint returns and $24,150 for heads of household[rp2532]. These amounts reflect the One, Big, Beautiful Bill Act (P.L. 119-21), which the IRS built into its 2026 inflation adjustments[ir25103].
| Filing status | Standard deduction | Extra per box: 65 or older, or blind |
|---|---|---|
| Single | $16,100 | $2,050 |
| Married filing jointly | $32,200 | $1,650 |
| Married filing separately | $16,100 | $1,650 |
| Head of household | $24,150 | $2,050 |
A single filer who is 65 or older adds $2,050; a married couple who are both 65 or older adds $3,300. Separately, people born before January 2, 1962 may qualify for an enhanced deduction for seniors of up to $6,000 ($12,000 if both spouses qualify), reduced above $75,000 of modified AGI ($150,000 joint)[f1040es]. That deduction is claimed on Schedule 1-A and is not part of the calculator above; enter it with your itemized total or subtract it from income to include it.
How to calculate your tax bracket by hand
Your tax bracket is the rate on your last dollar of taxable income, and the calculator works through the same three steps. Take the $75,000 single example:
- Taxable income = $75,000 − $16,100 standard deduction = $58,900.
- Tax by bracket = 10% × $12,400 ($1,240) + 12% × $38,000 ($4,560) + 22% × $8,500 ($1,870) = $7,670.
- Rates: the marginal rate is 22%, the bracket the last dollar falls in. The effective rate is $7,670 ÷ $75,000 = 10.2%.
A married couple with $150,000 of income has $117,800 of taxable income after the $32,200 deduction and owes $15,340: the same 22% marginal rate and 10.2% effective rate as the single filer at half the income, because the joint brackets and standard deduction are exactly double at this level.
Federal income tax at common incomes
This table runs the 2026 brackets on income before the standard deduction, with no credits, for single and joint filers:
| Income (AGI) | Single: tax | Single: marginal / effective | Joint: tax | Joint: marginal / effective |
|---|---|---|---|---|
| $30,000 | $1,420 | 12% / 4.7% | $0 | 10% / 0% |
| $50,000 | $3,820 | 12% / 7.6% | $1,780 | 10% / 3.6% |
| $75,000 | $7,670 | 22% / 10.2% | $4,640 | 12% / 6.2% |
| $100,000 | $13,170 | 22% / 13.2% | $7,640 | 12% / 7.6% |
| $150,000 | $24,734 | 24% / 16.5% | $15,340 | 22% / 10.2% |
| $200,000 | $36,734 | 24% / 18.4% | $26,340 | 22% / 13.2% |
| $300,000 | $68,134 | 35% / 22.7% | $49,468 | 24% / 16.5% |
| $500,000 | $138,134 | 35% / 27.6% | $102,608 | 32% / 20.5% |
Marginal vs effective tax rate
Moving into a higher bracket does not raise the tax on income you already had, because only the dollars above the bracket edge get the higher rate. A single filer whose taxable income rises from $50,000 to $51,000 pays 12% on the first $400 of that raise and 22% on the remaining $600. Your effective rate, total tax divided by income, is always below your marginal rate. To see what a raise does to an actual paycheck, try the pay raise calculator and then the paycheck calculator.
Common mistakes with tax brackets
- Applying your top rate to all income. At $75,000 the single filer above is in the 22% bracket but pays 10.2% overall.
- Using gross pay instead of taxable income. The brackets apply after the standard or itemized deduction, and after pre-tax 401(k) and health premiums come out of wages.
- Taxing long-term gains at these rates. Stock held more than a year has its own 0%, 15% and 20% rates; use the capital gains tax calculator.
- Forgetting self-employment tax. Freelance profit owes 15.3% Social Security and Medicare tax on 92.35% of profit, on top of income tax; see the self employment tax calculator, and the quarterly tax calculator for the payment schedule.
- Confusing withholding with tax. Payroll withholding is an estimate; the bracket math on your return decides what you actually owe.
State income tax is separateThese are federal brackets only. Most states add their own tax; compare them on the state tax calculator or a state page such as the California paycheck calculator.
Frequently asked questions
What tax bracket am I in for 2026?
Subtract your deduction from income and find the result in the 2026 table. A single filer is in the 22% bracket with taxable income from $50,400 to $105,700; a married couple filing jointly is in the 22% bracket from $100,800 to $211,400.
What are the 2027 tax brackets?
The rates stay 10%, 12%, 22%, 24%, 32%, 35% and 37%. For a single filer 10% covers taxable income up to $12,800, 12% up to $52,025, 22% up to $109,125, 24% up to $208,325, 32% up to $264,550, 35% up to $661,375 and 37% above that. Joint filers' edges are $25,600, $104,050, $218,250, $416,650, $529,100 and $793,650 (Rev. Proc. 2026-35).
How often do tax brackets change?
Every year. The rates stay the same unless Congress changes them, but the IRS raises each bracket edge and the standard deduction for inflation in a revenue procedure published in the fall: Rev. Proc. 2025-32 (October 9, 2025) set the 2026 figures and Rev. Proc. 2026-35 (November 5, 2026) set the 2027 figures.
How do tax brackets work?
Each rate applies only to the income inside its bracket. The first $12,400 of a single filer's 2026 taxable income is taxed at 10%, the next $38,000 at 12%, and so on, so moving into a higher bracket raises tax only on the dollars above the edge.
What is the standard deduction for 2026?
$16,100 for single filers and married filing separately, $32,200 for married filing jointly and $24,150 for heads of household, plus $2,050 (unmarried) or $1,650 (married) for each box for age 65 or older or blindness.
How do I use a tax bracket calculator for a married couple?
Choose married filing jointly and enter your combined income after adjustments. The joint brackets and the $32,200 standard deduction are exactly double the single amounts up to where the 35% bracket starts ($512,450).
Sources
- Rev. Proc. 2025-32, 2026 inflation-adjusted items (sections 4.01 and 4.14)
- IR-2025-103, IRS releases tax inflation adjustments for tax year 2026, including amendments from the One, Big, Beautiful Bill
- Rev. Proc. 2026-35, 2027 inflation-adjusted items (sections 3.01 and 3.15)
- IR-2026-133, IRS releases tax inflation adjustments for tax year 2027
- Form 1040-ES (2026), Estimated Tax for Individuals (2026 Tax Rate Schedules, standard deduction chart)