Tax Bracket Calculator

How federal income tax brackets work in 2026

The U.S. federal income tax uses a progressive bracket system: higher income is taxed at higher rates, but each bracket applies only to the dollars within that range. This calculator shows your total federal income tax, marginal rate, effective rate, and a bracket-by-bracket breakdown using 2026 IRS parameters.

Federal brackets are only part of your total tax burden. Pair this tool with the income tax calculator for a broader view, the FICA tax calculator for payroll taxes, and the state tax calculator for state liability. For full paycheck withholding by state, use the take-home paycheck calculator or the salary calculator.

How progressive tax brackets are calculated

Start with gross income, subtract deductions, then apply each bracket rate only to income within that band:

Your marginal rate is the tax rate on your next dollar of income. Your effective rate is total tax divided by gross income. A common misconception is that moving into a higher bracket means all income is taxed at that rate. Only the dollars above each threshold are taxed at the higher rate.

2026 federal standard deductions

• Single: $16,100
• Married filing jointly: $32,200
• Head of household: $24,150

Toggle the standard deduction off and enter a custom amount to model itemized deductions or other adjustments.

Worked example: $85,000 gross income, single, standard deduction

Consider a single filer with $85,000 in gross income and the 2026 standard deduction:

1. Standard deduction: $16,100
2. Taxable income: $85,000 - $16,100 = $68,900
3. 10% bracket ($0 to $12,400): $12,400 x 10% = $1,240.00
4. 12% bracket ($12,400 to $50,400): $38,000 x 12% = $4,560.00
5. 22% bracket ($50,400 to $105,700): $18,500 x 22% = $4,070.00
6. Total federal income tax: $9,870.00. Marginal rate: 22%. Effective rate: about 11.6%

At $68,900 taxable income, the next dollar earned is taxed at 22%, but the average rate across all income is lower. To see how this translates to per-paycheck withholding in a no-income-tax state, try the Texas paycheck calculator. For biweekly pay breakdowns, use the biweekly pay calculator.

Frequently asked questions