2026 federal brackets, applied step by step. Estimate only — state tax, credits, and FICA aren't included.
| Rate | Bracket | Taxed at this rate | Tax |
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Compare guided tax software before the April deadline sneaks up.
Compare filing software →Contributions can reduce this year's taxable income.
Compare IRA providers →The U.S. federal income tax is progressive: each dollar you earn falls into a bracket, and only the dollars inside that bracket are taxed at that bracket's rate. This calculator applies the 2026 IRS brackets (Revenue Procedure 2025-32) one slice at a time, the same way the IRS does, then shows the full breakdown so you can see exactly where the number comes from.
Your marginal rate is the rate on your last dollar earned — the bracket you're "in." Your effective rate is your total tax divided by your total income, which is always lower because the lower brackets are taxed at lower rates first. A common misconception is that moving into a higher bracket taxes all of your income at that rate — it doesn't; only the income above the threshold is taxed at the higher rate.
This is federal income tax only. It doesn't include state income tax, Social Security or Medicare (FICA) tax, tax credits (like the Child Tax Credit), or itemized deductions. Your actual return will differ if any of those apply to you.
For tax year 2026, the standard deduction is $16,100 for single filers, $32,200 for married filing jointly, $24,150 for head of household, and $16,100 for married filing separately, per IRS Revenue Procedure 2025-32.
Yes, for traditional (pre-tax) 401(k) or IRA contributions — they reduce your taxable income dollar for dollar, up to annual IRS limits. Roth contributions don't reduce current-year taxable income since they're made after tax.
Because only the income within each bracket is taxed at that bracket's rate — the portion in lower brackets is taxed at lower rates first. Your effective rate blends all of those together, so it's always below your top marginal rate.