This federal tax bracket calculator shows exactly how the US progressive tax system applies to your income — your marginal rate (the bracket your last dollar falls in), your effective rate (the average rate across all your income), and a bracket-by-bracket breakdown showing how much of your income is taxed at each rate.

The 2026 federal income tax brackets reflect the inflation-adjusted figures from IRS Revenue Procedure 2025-32, as amended by the One Big Beautiful Bill Act which extended the Tax Cuts and Jobs Act (TCJA) rate structure through 2034. Seven brackets remain: 10%, 12%, 22%, 24%, 32%, 35%, and 37%.

Enter your gross annual income, filing status, and deduction type. The calculator subtracts your deduction, then walks through each bracket to compute your total federal income tax — with a visual breakdown table showing exactly how much of your income falls in each bracket.

These are the 2026 tax brackets for the three most common filing statuses, per the IRS:

The standard deduction for 2026 is $15,000 (single), $30,000 (married filing jointly), and $22,500 (head of household). These amounts are subtracted from your gross income before the brackets apply.

Important: these brackets apply only to ordinary income (wages, salary, self-employment, interest, short-term capital gains). Long-term capital gains and qualified dividends use separate, lower rate schedules — see our Capital Gains Tax Calculator for those rates.

The most common tax misconception is that "being in the 24% bracket" means all your income is taxed at 24%. It doesn't. The US uses a progressive (graduated) system — only the income within each bracket is taxed at that bracket's rate.

Example — Single filer, $85,000 gross income (2026):

• Standard deduction: $15,000 → Taxable income: $70,000
• First $11,925 taxed at 10% = $1,193
• Next $36,550 ($11,926–$48,475) taxed at 12% = $4,386
• Next $21,525 ($48,476–$70,000) taxed at 22% = $4,736
• Total tax: $10,314

Your marginal rate is 22% (the bracket your last dollar falls in). Your effective rate is $10,314 ÷ $70,000 = 14.7%. The effective rate is always lower than the marginal rate because your first dollars are taxed at lower rates.

This distinction matters for financial decisions. A Roth IRA contribution uses after-tax dollars at your marginal rate; a traditional IRA deduction saves you at your marginal rate. Use our Roth vs Traditional IRA Calculator to compare based on your actual bracket.

Your deduction reduces your taxable income before the brackets apply. For 2026, roughly 87% of filers use the standard deduction, per the Tax Foundation, because the higher TCJA standard deduction amounts make itemizing worthwhile only when specific deductions (mortgage interest, state/local taxes, charitable contributions) exceed the standard threshold.

Common itemized deductions include:

• State and local taxes (SALT): capped at $40,000 under the One Big Beautiful Bill (raised from the prior $10,000 cap)
• Mortgage interest: on loans up to $750,000
• Charitable contributions: up to 60% of AGI for cash gifts
• Medical expenses: only the portion exceeding 7.5% of AGI

Toggle between standard and itemized in the calculator above to see which gives you a lower tax bill. If you're self-employed, also check our Self-Employment Tax Calculator for the additional 15.3% SE tax on top of income tax.

Your employer withholds federal income tax from each paycheck based on your W-4 elections and the IRS withholding tables. The goal is to come close to your actual annual tax liability — if they withhold too much, you get a refund; too little, and you owe at filing time.

To see your actual take-home pay after federal, state, and FICA withholding, use our Paycheck Calculator. That tool breaks down every line item: federal income tax, Social Security (6.2%), Medicare (1.45%), and your state's income tax. Pair it with this bracket calculator to understand why your withholding is what it is.

If you're receiving a large refund or owing a large amount each year, adjust your W-4 — the IRS provides a Tax Withholding Estimator to help. A $3,000 annual refund means you're giving the government a $250/month interest-free loan.