2026 US Federal Tax Brackets Explained
The US uses a progressive tax system: you only pay the higher rate on the portion of income that falls within each bracket, not on your entire income. For 2026, there are seven federal tax brackets: 10%, 12%, 22%, 24%, 32%, 35% and 37%. The 2025 tax law (the One Big Beautiful Bill Act) made these seven rates permanent, and the IRS adjusts the bracket thresholds for inflation each year.
The brackets differ by filing status. Married Filing Jointly (MFJ) thresholds are double the Single thresholds up to the 32% bracket, which avoids the so-called "marriage penalty" for most couples. Head of Household (HOH) filers get wider lower brackets than Single filers. For a single filer the 37% rate starts above $640,600 of taxable income; for MFJ it starts above $768,700.
Before applying the brackets, most taxpayers subtract the standard deduction from their gross income to arrive at taxable income. For 2026 the standard deduction is $16,100 for Single and MFS filers, $32,200 for MFJ and $24,150 for HOH.
Effective Rate vs. Marginal Rate
Your marginal tax rate is the rate you pay on the last dollar of income: the bracket your income tops out in. Your effective tax rate is total tax divided by gross income, and it will always be lower than your marginal rate.
For example, a single filer earning $75,000 in 2026 would have a marginal rate of 22% (their income reaches the 22% bracket), but an effective rate of about 10% because most of their income was taxed at 10% and 12%, or not taxed at all thanks to the standard deduction. The worked example below shows the full calculation.
Understanding the difference helps you make better decisions about Roth conversions, extra income and retirement contributions.
Worked example: single filer earning $75,000
Take a single filer with $75,000 of gross income and no extra deductions, which is what the calculator shows when it first loads. The 2026 standard deduction of $16,100 leaves $58,900 of taxable income, which is taxed in three brackets:
- 10% on the first $12,400: $1,240
- 12% on income from $12,400 to $50,400: $4,560
- 22% on income from $50,400 to $58,900: $1,870
Total federal income tax is $7,670. That is an effective rate of 10.23% of gross income, while the marginal rate is 22%. Take-home pay after federal income tax, but before state tax and FICA, is $67,330.
What This Calculator Does Not Include
This estimator covers federal income tax only. It does not calculate:
- State and local income taxes (which vary widely)
- FICA taxes (Social Security 6.2% + Medicare 1.45%)
- The Net Investment Income Tax (3.8% for high earners)
- Tax credits (Child Tax Credit, EITC, education credits, etc.)
- Itemized deductions, or the newer deductions for tips, overtime and seniors, unless you enter them in the extra deductions field
- AMT (Alternative Minimum Tax)
For a complete picture of your total tax burden, use the IRS withholding estimator at irs.gov or consult a CPA.
Frequently asked questions
What is the standard deduction for 2026?
For 2026, the standard deduction is $16,100 for Single and Married Filing Separately filers, $32,200 for Married Filing Jointly, and $24,150 for Head of Household. That is up from $15,750, $31,500 and $23,625 for 2025, the amounts set by the 2025 tax law, after the annual inflation adjustment.
How do tax brackets actually work?
Tax brackets are marginal: each rate only applies to the portion of income within that range. If you are a single filer with $60,000 of taxable income in 2026, the first $12,400 is taxed at 10%, the amount from $12,401 to $50,400 at 12%, and only the remaining $9,600 at 22%. Your overall (effective) rate will be lower than 22%.
What is the difference between filing as Single and Head of Household?
Head of Household status is available to unmarried taxpayers who pay more than half the cost of maintaining a home for a qualifying person (usually a dependent child). HOH filers get a higher standard deduction ($24,150 vs $16,100 in 2026) and wider lower brackets, resulting in a lower tax bill.
Does this calculator include FICA (Social Security and Medicare)?
No. This calculator only estimates federal income tax. FICA taxes are separate: employees pay 6.2% Social Security tax on wages up to the annual wage base and 1.45% Medicare tax on all wages (plus an additional 0.9% above $200,000 for single filers).
Should I itemize deductions or take the standard deduction?
You should itemize if your itemized deductions (mortgage interest, state and local taxes up to the annual cap, charitable contributions, etc.) exceed the standard deduction for your filing status. For most taxpayers the standard deduction is higher, especially since the 2017 tax reform raised it substantially.