Tax Bracket Calculator 2025-2026
Find out which federal tax bracket you're in. See your marginal rate, effective rate, and how your income is taxed across all brackets.
After deductions (AGI minus standard/itemized)
What is Taxable Income?
Your taxable income is your gross income minus deductions (standard or itemized). It's Line 15 on Form 1040.
Marginal Tax Bracket
22%
Rate on next dollar earned
Effective Tax Rate
15.2%
Actual rate you pay
Federal Tax
$11,414
Until 24% Bracket
$28,350
How Your Income is Taxed
Key insight: Your marginal rate (22%) only applies to income in that bracket. Your effective rate (15.2%) is what you actually pay overall—much lower because lower brackets are taxed at lower rates first.
2025 Federal Tax Brackets
| Rate | Single | Married Filing Jointly | Head of Household |
|---|---|---|---|
| 10% | $0 - $11,925 | $0 - $23,850 | $0 - $17,000 |
| 12% | $11,925 - $48,475 | $23,850 - $96,950 | $17,000 - $64,850 |
| 22% | $48,475 - $103,350 | $96,950 - $206,700 | $64,850 - $103,350 |
| 24% | $103,350 - $197,300 | $206,700 - $394,600 | $103,350 - $197,300 |
| 32% | $197,300 - $250,525 | $394,600 - $501,050 | $197,300 - $250,500 |
| 35% | $250,525 - $626,350 | $501,050 - $751,600 | $250,500 - $626,350 |
| 37% | $626,350+ | $751,600+ | $626,350+ |
What This Calculator Shows
Marginal Rate
The tax rate on your next dollar of income
Effective Rate
Your actual overall tax rate on all income
Bracket Breakdown
See exactly how much is taxed at each rate
Next Bracket
Know how much room before the next rate
Complete 2026 Federal Tax Brackets for All Filing Statuses
The US federal income tax system uses 7 progressive brackets with marginal rates from 10% to 37%. Each bracket applies only to income within that range -- not your entire income. The 2026 bracket thresholds are adjusted for inflation from 2025 levels:
| Rate | Single | Married Filing Jointly | Head of Household |
|---|---|---|---|
| 10% | $0 - $12,225 | $0 - $24,450 | $0 - $17,425 |
| 12% | $12,225 - $49,700 | $24,450 - $99,400 | $17,425 - $66,500 |
| 22% | $49,700 - $105,950 | $99,400 - $211,900 | $66,500 - $105,950 |
| 24% | $105,950 - $202,250 | $211,900 - $404,500 | $105,950 - $202,250 |
| 32% | $202,250 - $256,900 | $404,500 - $513,600 | $202,250 - $256,900 |
| 35% | $256,900 - $642,000 | $513,600 - $770,400 | $256,900 - $642,000 |
| 37% | Over $642,000 | Over $770,400 | Over $642,000 |
These thresholds are applied to taxable income, which is your AGI minus the standard deduction ($15,700 single / $31,400 MFJ / $22,500 HoH for 2026) or itemized deductions. The brackets are indexed annually for inflation using the Chained CPI-U (C-CPI-U) measurement under IRC Section 1(f)(3).
Marginal vs. Effective Rate: How Progressive Taxation Works
A common misconception is that moving into a higher bracket means all your income is taxed at the new rate. Progressive taxation means only the income within each bracket is taxed at that rate. Here is a concrete example for a single filer with $85,000 in taxable income in 2026:
| Bracket | Income Taxed | Rate | Tax |
|---|---|---|---|
| $0 - $12,225 | $12,225 | 10% | $1,223 |
| $12,225 - $49,700 | $37,475 | 12% | $4,497 |
| $49,700 - $85,000 | $35,300 | 22% | $7,766 |
| Total Federal Tax | $13,486 | ||
Marginal rate: 22% (the bracket your last dollar falls in). Effective rate: $13,486 / $85,000 = 15.9%. The effective rate is always lower than the marginal rate because a significant portion of income is taxed at 10% and 12% first.
Knowing the gap matters for financial decisions. If someone tells you "I'm in the 22% bracket," their actual overall rate is closer to 15-17%. A $5,000 deduction at the 22% marginal rate saves $1,100 -- but a $5,000 tax credit saves the full $5,000 regardless of bracket.
Bracket Creep, Inflation Adjustments, and Historical Comparison
Bracket creep occurs when inflation pushes wages into higher tax brackets without any real increase in purchasing power. To combat this, federal bracket thresholds are adjusted annually for inflation. The IRS uses the Chained CPI-U (a measure that accounts for consumer substitution behavior) rather than the standard CPI-U, resulting in slightly smaller annual adjustments.
From 2023 to 2026, bracket thresholds have increased approximately 7-10% cumulatively. For example, the 22% bracket for single filers started at $44,725 in 2023 and reaches $49,700 in 2026 -- a $4,975 increase. Without these adjustments, a worker receiving normal cost-of-living raises would gradually pay a higher effective tax rate even though their real income is unchanged.
Historical context: in 1980, the top marginal rate was 70% on income above $215,400 (equivalent to ~$800,000 in 2026 dollars). The Tax Reform Act of 1986 reduced brackets to just two rates (15% and 28%). Today's 7-bracket system with a 37% top rate represents a middle ground. The One Big Beautiful Bill Act of 2025 maintained the TCJA bracket structure and made it permanent, preventing a reversion to the pre-2018 rates of 10%, 15%, 25%, 28%, 33%, 35%, and 39.6%.
Official IRS References
- IRS Rev. Proc. 2024-40: Tax Year 2025 Inflation Adjustments
Official 2025 tax brackets and thresholds
- IRS Form 1040 Instructions
Tax tables and rate schedules
- IRS Tax Tables
Official tax tables for all filing statuses
This calculator shows federal income tax brackets only. State taxes, FICA taxes (Social Security and Medicare), and other taxes are not included. Consult a tax professional for personalized advice.