2026 Federal Income Tax Brackets Calculator
2026 Tax Brackets Calculator
Your Tax Calculation Results
Use our free 2026 tax calculator to instantly estimate your federal income tax liability. Our calculator is based on the official IRS tax brackets for 2026 and helps you understand your marginal tax rate and total tax payable based on your filing status and annual taxable income.
What Are the Federal Income Tax Brackets for 2026?
The table below shows the official IRS tax brackets for 2026. Your income is taxed progressively, meaning different portions of your income are taxed at different rates.
| Tax rate | Single | Head of household | Married filing jointly or qualified surviving spouse | Married filing separately |
|---|---|---|---|---|
| 10% | $0 to $12,400 | $0 to $17,700 | $0 to $24,800 | $0 to $12,400 |
| 12% | $12,401 to $50,400 | $17,701 to $67,450 | $24,801 to $100,800 | $12,401 to $50,400 |
| 22% | $50,401 to $105,700 | $67,451 to $105,700 | $100,801 to $211,400 | $50,401 to $105,700 |
| 24% | $105,701 to $201,775 | $105,701 to $201,750 | $211,401 to $403,550 | $105,701 to $201,775 |
| 32% | $201,776 to $256,225 | $201,751 to $256,200 | $403,551 to $512,450 | $201,776 to $256,225 |
| 35% | $256,226 to $640,600 | $256,201 to $640,600 | $512,451 to $768,700 | $256,226 to $384,350 |
| 37% | $640,601 or more | $640,601 or more | $768,701 or more | $384,351 or more |
How Federal Income Tax is Calculated?
The United States uses a progressive tax system, which means different portions of your income are taxed at different rates. Understanding your tax bracket can help you make informed financial decisions and plan for tax season.
The Progressive Tax Formula
The U.S. federal income tax uses a progressive calculation method. Your total tax is the sum of taxes calculated for each tax bracket that your income passes through.
General Formula:
Total Tax = (Tax for Bracket 1) + (Tax for Bracket 2) + ... + (Tax for Bracket n)
Tax for Each Bracket:
Tax = (Income in Bracket) × (Tax Rate for that Bracket)
Marginal Tax Rate:
The highest tax rate that applies to your income
Effective Tax Rate:
Effective Tax Rate = (Total Tax / Total Taxable Income) × 100%
Calculation Examples with Step-by-Step Breakdown
Example 1: Single Filer with $85,000 Income
Given:
- Filing Status: Single
- Taxable Income: $85,000
Step-by-Step Calculation:
Bracket 1 (10%): $0 to $12,400
Tax = $12,400 × 10% = $1,240.00
Bracket 2 (12%): $12,401 to $50,400
Income in this bracket = $50,400 - $12,400 = $38,000
Tax = $38,000 × 12% = $4,560.00
Bracket 3 (22%): $50,401 to $85,000
Income in this bracket = $85,000 - $50,400 = $34,600
Tax = $34,600 × 22% = $7,612.00
Total Federal Income Tax: $1,240 + $4,560 + $7,612 = $13,412.00
Marginal Tax Rate: 22% (highest bracket reached)
Effective Tax Rate: ($13,412 / $85,000) × 100% = 15.78%
Example 2: Married Filing Jointly with $150,000 Income
Given:
- Filing Status: Married Filing Jointly
- Taxable Income: $150,000
Step-by-Step Calculation:
Bracket 1 (10%): $0 to $24,800
Tax = $24,800 × 10% = $2,480.00
Bracket 2 (12%): $24,801 to $100,800
Income in this bracket = $100,800 - $24,800 = $76,000
Tax = $76,000 × 12% = $9,120.00
Bracket 3 (22%): $100,801 to $150,000
Income in this bracket = $150,000 - $100,800 = $49,200
Tax = $49,200 × 22% = $10,824.00
Total Federal Income Tax: $2,480 + $9,120 + $10,824 = $22,424.00
Marginal Tax Rate: 22%
Effective Tax Rate: ($22,424 / $150,000) × 100% = 14.95%
Example 3: Head of Household with $120,000 Income
Given:
- Filing Status: Head of Household
- Taxable Income: $120,000
Step-by-Step Calculation:
Bracket 1 (10%): $0 to $17,700
Tax = $17,700 × 10% = $1,770.00
Bracket 2 (12%): $17,701 to $67,450
Income in this bracket = $67,450 - $17,700 = $49,750
Tax = $49,750 × 12% = $5,970.00
Bracket 3 (22%): $67,451 to $105,700
Income in this bracket = $105,700 - $67,450 = $38,250
Tax = $38,250 × 22% = $8,415.00
Bracket 4 (24%): $105,701 to $120,000
Income in this bracket = $120,000 - $105,700 = $14,300
Tax = $14,300 × 24% = $3,432.00
Total Federal Income Tax: $1,770 + $5,970 + $8,415 + $3,432 = $19,587.00
Marginal Tax Rate: 24%
Effective Tax Rate: ($19,587 / $120,000) × 100% = 16.32%
FAQ
What Is the Difference Between Marginal and Effective Tax Rates?
Your marginal tax rate is the rate applied to your last dollar of income (the highest bracket you reach). Your effective tax rate is your total tax divided by your total income, representing your average tax rate across all income.
Are These Tax Brackets for 2026 Final?
These brackets are based on the IRS's official announcements for tax year 2026. However, tax laws can change, so always verify with the IRS or a tax professional when filing your actual tax return.
Does This Calculator Include State Taxes?
No, this calculator only computes federal income tax. State income taxes vary by state, and some states have no income tax at all. Check your state's tax authority for state-specific calculations.
What Is Taxable Income?
Taxable income is your gross income minus deductions, adjustments, and exemptions. This is the amount used to calculate your tax liability. It's typically lower than your gross income.
Can I Use This Calculator for Tax Planning?
Yes! This calculator is excellent for tax planning and estimating your tax liability. However, it provides estimates only and should not replace professional tax advice for complex situations.
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