2026 Tax Brackets and Tax Bracket Calculator
A single filer earning $75,000 in 2026 subtracts the $16,100 standard deduction, has $58,900 of taxable income and owes $7,670.00 in federal income tax: a 22% marginal rate but an effective rate of 10.23% of gross income (IRS Rev. Proc. 2025-32, checked 29 Oct 2026).
Estimate for 2026 based on the rules below; not tax advice and not a paycheck or W-4 withholding calculation, so your actual return can differ. Values checked against IRS Rev. Proc. 2025-32 on .
Your 2026 federal income tax
Federal income tax (single)
$7,670.00
- Marginal rate
- 22%
- Effective rate on taxable income
- 13.02%
- Effective rate on gross income
- 10.23%
- Taxable income
- $58,900.00
$75,000.00 gross − $16,100.00 standard deduction = $58,900.00 taxable.
| Rate | Bracket | Income taxed | Tax |
|---|---|---|---|
| 10% | $0.00–$12,400.00 | $12,400.00 | $1,240.00 |
| 12% | $12,400.00–$50,400.00 | $38,000.00 | $4,560.00 |
| 22% | $50,400.00–$105,700.00 | $8,500.00 | $1,870.00 |
| Total federal income tax | $7,670.00 | ||
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MoneyCoach tax bracket calculator · 2026 brackets from IRS Rev. Proc. 2025-32 · checked 29 Oct 2026 · estimate, not tax advice.
2026 federal income tax brackets
These are the brackets for tax year 2026 — the return you file in 2027. Find the row your taxable income falls into: your tax is the base tax plus the rate times the amount above the row's start. Source: IRS Rev. Proc. 2025-32, §3.01, checked 29 Oct 2026.
| Rate | Taxable income | Base tax |
|---|---|---|
| 10% | $0 – $12,400 | $0.00 |
| 12% | $12,400 – $50,400 | $1,240.00 |
| 22% | $50,400 – $105,700 | $5,800.00 |
| 24% | $105,700 – $201,775 | $17,966.00 |
| 32% | $201,775 – $256,225 | $41,024.00 |
| 35% | $256,225 – $640,600 | $58,448.00 |
| 37% | Over $640,600 | $192,979.25 |
| Rate | Taxable income | Base tax |
|---|---|---|
| 10% | $0 – $24,800 | $0.00 |
| 12% | $24,800 – $100,800 | $2,480.00 |
| 22% | $100,800 – $211,400 | $11,600.00 |
| 24% | $211,400 – $403,550 | $35,932.00 |
| 32% | $403,550 – $512,450 | $82,048.00 |
| 35% | $512,450 – $768,700 | $116,896.00 |
| 37% | Over $768,700 | $206,583.50 |
| Rate | Taxable income | Base tax |
|---|---|---|
| 10% | $0 – $12,400 | $0.00 |
| 12% | $12,400 – $50,400 | $1,240.00 |
| 22% | $50,400 – $105,700 | $5,800.00 |
| 24% | $105,700 – $201,775 | $17,966.00 |
| 32% | $201,775 – $256,225 | $41,024.00 |
| 35% | $256,225 – $384,350 | $58,448.00 |
| 37% | Over $384,350 | $103,291.75 |
| Rate | Taxable income | Base tax |
|---|---|---|
| 10% | $0 – $17,700 | $0.00 |
| 12% | $17,700 – $67,450 | $1,770.00 |
| 22% | $67,450 – $105,700 | $7,740.00 |
| 24% | $105,700 – $201,750 | $16,155.00 |
| 32% | $201,750 – $256,200 | $39,207.00 |
| 35% | $256,200 – $640,600 | $56,631.00 |
| 37% | Over $640,600 | $191,171.00 |
2026 standard deduction
| Filing status | Standard deduction | Extra per condition (65+ or blind) |
|---|---|---|
| Single | $16,100 | $2,050 |
| Married filing jointly | $32,200 | $1,650 |
| Married filing separately | $16,100 | $1,650 |
| Head of household | $24,150 | $2,050 |
The extra amount applies once for being 65 or older and once more for being blind, for each spouse who qualifies. A single filer who is 65 and blind adds $4,100.
How tax brackets work: only the excess is taxed at the higher rate
The US federal income tax is progressive. Each rate applies only to the slice of taxable income inside its bracket. Moving into a higher bracket never raises the tax on the dollars below it.
Formula
Taxable income = gross income − standard deduction
Tax = Σ (rate of each bracket × the part of taxable income inside that bracket)
Marginal rate = rate of the highest bracket you reach · Effective rate = tax ÷ income
Example across the 22 %/24 % boundary (single filer): the 22 % bracket ends at $105,700 of taxable income. At exactly $105,700 the tax is $17,966.00. With a $1,000 raise, taxable income becomes $106,700. Only those extra $1,000 are taxed at 24 %, so the tax rises by $240.00 to $18,206.00. You keep $760.00 of the raise before payroll and state taxes.
If the whole $106,700 were taxed at 24 %, the bill would be $25,608.00 — $7,402.00 more than the real tax. That is the common myth: "a raise pushed me into a higher bracket, so I take home less". Under the federal brackets that cannot happen.
The effective rate stays far below the marginal rate. A single filer with $75,000 of gross income is in the 22 % bracket but pays 10.23% of gross income in federal income tax.
Worked examples for 2026
| Case | Taxable income | Tax | Marginal | Effective on gross |
|---|---|---|---|---|
| Single, $75,000 gross | $58,900 | $7,670.00 | 22% | 10.23% |
| Married filing jointly, $150,000 gross | $117,800 | $15,340.00 | 22% | 10.23% |
| Single, $250,000 gross | $233,900 | $51,304.00 | 32% | 20.52% |
| Single, $60,000 taxable income | $60,000 | $7,912.00 | 22% | — |
- Single, $75,000: $75,000 − $16,100 = $58,900 taxable. 10 % of $12,400 + 12 % of $38,000 + 22 % of $8,500 = $7,670.00.
- Married filing jointly, $150,000: $117,800 taxable after the $32,200 deduction, tax $15,340.00 — exactly twice the single tax on half the income, because the joint brackets are twice as wide.
- Single, $250,000: $233,900 taxable, tax $51,304.00, marginal 32%, effective 20.52% of gross.
- Single, $60,000 taxable income: base tax $5,800 + 22 % of $9,600 = $7,912.00.
2027 tax brackets
2027 brackets not yet published by the IRS (checked 29 Oct 2026). The IRS publishes inflation-adjusted brackets and standard deductions in a revenue procedure; the 2026 figures come from Rev. Proc. 2025-32, which reflects the law as in effect on October 9, 2025. We checked the IRS newsroom and the IRS revenue procedure downloads on 29 Oct 2026 and found no 2027 edition yet. We will add a 2027 table once the IRS publishes it. Until then, every number on this page is for 2026.
Values we use and where they come from
| Value | 2026 | Source |
|---|---|---|
| Tax brackets (10 % to 37 %) | Seven brackets per filing status, see the tables below | Rev. Proc. 2025-32 §3.01 |
| Standard deduction | $16,100 single / MFS · $32,200 MFJ · $24,150 head of household | Rev. Proc. 2025-32 §3.14(1) |
| Additional standard deduction (65 or older, blind) | $1,650 per condition if married · $2,050 if unmarried | Rev. Proc. 2025-32 §3.14(3) |
| Rounding | Tax to the cent; rates to two decimals | Display convention. Below $100,000 of taxable income, Form 1040 uses the IRS Tax Table, which works in income bands, so your return can differ by a few dollars |
- IRS, Rev. Proc. 2025-32 (2026 inflation adjustments), §3.01 Tables 1–4 — Tax brackets and base-tax amounts for all four filing statuses. Checked 29 Oct 2026.
- IRS, Rev. Proc. 2025-32, §3.14 — Standard deduction and the additional standard deduction for age 65 or older and blindness. Checked 29 Oct 2026.
- IRS newsroom, news releases for the current month — Checked for the 2027 inflation adjustments: not yet published. Checked 29 Oct 2026.
What this calculator does not include
- State and local income tax: not included. If your state or city taxes income, that tax comes on top of the federal tax.
- Tax credits: the child tax credit, earned income credit, education credits and others lower your tax after this calculation, so your real bill can be lower.
- Itemized and new deductions: we only apply the standard deduction (or the taxable income you enter). The 2025 law's deductions for tips, overtime pay, car-loan interest and the extra deduction for seniors are not included.
- Other taxes: alternative minimum tax (AMT), long-term capital gains and qualified dividend rates, the net investment income tax, self-employment tax, Social Security and Medicare.
- Special cases: dependents claimed on someone else's return (lower standard deduction), married filing separately when your spouse itemizes, and the IRS Tax Table, which Form 1040 uses below $100,000 of taxable income.
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Tax bracket questions
What are the 2026 federal tax brackets?
For 2026 the rates are 10%, 12%, 22%, 24%, 32%, 35% and 37%. For a single filer, 10% applies to taxable income up to $12,400, 12% up to $50,400, 22% up to $105,700, 24% up to $201,775, 32% up to $256,225, 35% up to $640,600 and 37% above that. For married couples filing jointly every threshold is exactly double the single one, except the start of the 37% bracket ($768,700 instead of $1,281,200) (Rev. Proc. 2025-32 §3.01).
If I move into a higher bracket, is all my income taxed at the higher rate?
No. Only the dollars above the bracket threshold are taxed at the higher rate. A single filer with $105,700 of taxable income owes $17,966.00; a $1,000 raise adds $240.00 (24% of the extra $1,000), for $18,206.00 in total. Under the brackets alone, a raise never lowers your income after federal income tax, because no rate reaches 100%.
What is the 2026 standard deduction?
$16,100 for single filers and married filing separately, $32,200 for married filing jointly and $24,150 for head of household. If you are 65 or older or blind, add $2,050 per condition when unmarried (and not a surviving spouse), or $1,650 per condition and per spouse when married.
What is the difference between my marginal and effective tax rate?
The marginal rate is the rate on your next dollar of taxable income. The effective rate is your total tax divided by your income. On a $75,000 salary a single filer has a 22% marginal rate but pays 10.23% of gross income (13.02% of taxable income) in federal income tax.
How much federal income tax do I pay on $150,000 married filing jointly?
After the $32,200 standard deduction, taxable income is $117,800 and the 2026 federal income tax is $15,340.00 — a 22% marginal rate and 10.23% of gross income, before any credits.
Are the 2027 tax brackets out yet?
Not as of our last check. When we checked the IRS newsroom on 29 Oct 2026, the IRS had not published the 2027 inflation adjustments. The 2026 figures come from Rev. Proc. 2025-32. We will add the 2027 table once the IRS publishes it.
Does this include state income tax, credits or capital gains?
No. It shows federal income tax on ordinary income only, after the standard deduction. State and local income taxes, tax credits such as the child tax credit, the alternative minimum tax, long-term capital gains rates, the net investment income tax and the new deductions for tips, overtime and seniors from P.L. 119-21 (2025) are not included.
Important Disclaimer
This tool is for educational and planning purposes only. It does not provide financial, tax, or legal advice. Results are estimates based on your inputs and may differ from real-world outcomes.