US Tax Bracket Calculator

How Federal Tax Brackets Work in 2026

The United States uses a progressive federal income tax system. Rather than taxing all of your income at one flat rate, the government divides your taxable income into segments called brackets. Each bracket is taxed at a progressively higher rate, so only the income that falls within a given bracket is taxed at that bracket's rate.

Marginal vs. Effective Tax Rate

Your marginal tax rate is the rate applied to your last dollar of taxable income — the highest bracket your income reaches. Your effective tax rate is the actual percentage of your total taxable income that goes to federal taxes. Because lower portions of your income are taxed at lower rates, your effective rate is always lower than your marginal rate.

2026 Tax Brackets by Filing Status

The IRS adjusts bracket thresholds annually for inflation. For tax year 2026, the seven federal income tax rates remain 10%, 12%, 22%, 24%, 32%, 35%, and 37%. However, the income ranges for each rate differ depending on whether you file as Single, Married Filing Jointly, Married Filing Separately, or Head of Household.

Common Misconceptions

A widespread myth is that earning more money can result in a higher overall tax burden that leaves you with less take-home pay. In a progressive system, only the income above each threshold is taxed at the higher rate. Moving into the 24% bracket, for example, does not mean all of your income is taxed at 24% — it means only the portion exceeding the 22% bracket ceiling is taxed at 24%.

Taxable Income vs. Gross Income

Tax brackets apply to your taxable income, not your total gross income. To arrive at taxable income, you subtract either the standard deduction or your itemized deductions from your adjusted gross income (AGI). For 2026, the standard deduction is $16,100 for single filers, $32,200 for married couples filing jointly, $16,100 for married filing separately, and $24,150 for head of household.