How this calculator works
This tool starts from taxable income, not from your salary. Taxable income is what is left after you subtract pre-tax contributions and your deduction. If you only know your gross pay, the federal income tax calculator works out taxable income for you.
Once you enter your filing status and taxable income, the calculator does four things:
- Finds your bracket. It looks up which of the seven 2026 bands your last dollar of income falls into. That rate is your marginal rate.
- Taxes each band separately. It fills the 10% band first, then the 12% band, and so on. Each band shows how much income landed there and the tax on that slice.
- Shows the room left. It subtracts your taxable income from the top of your current band. That is how much more income you could have before the next rate starts.
- Compares rates. It divides total tax by taxable income to give your effective rate, and shows it next to your marginal rate.
2026 tax brackets at a glance
These are the official 2026 bands for single filers, married couples filing jointly and heads of household, from IRS Revenue Procedure 2025-32. Married filing separately matches single up to $384,350, where the 37% rate starts.
| Rate | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 10% | $0 – $12,400 | $0 – $24,800 | $0 – $17,700 |
| 12% | $12,400 – $50,400 | $24,800 – $100,800 | $17,700 – $67,450 |
| 22% | $50,400 – $105,700 | $100,800 – $211,400 | $67,450 – $105,700 |
| 24% | $105,700 – $201,775 | $211,400 – $403,550 | $105,700 – $201,750 |
| 32% | $201,775 – $256,225 | $403,550 – $512,450 | $201,750 – $256,200 |
| 35% | $256,225 – $640,600 | $512,450 – $768,700 | $256,200 – $640,600 |
| 37% | Over $640,600 | Over $768,700 | Over $640,600 |
The 2027 brackets have not been released yet. Our 2027 tax brackets page explains how and when the IRS sets them.
Worked example
Single filer with $75,000 of taxable income
- 10% band: $12,400 × 10% = $1,240
- 12% band: ($50,400 − $12,400) = $38,000 × 12% = $4,560
- 22% band: ($75,000 − $50,400) = $24,600 × 22% = $5,412
- Total tax: $1,240 + $4,560 + $5,412 = $11,212
The marginal rate is 22%. The effective rate is $11,212 ÷ $75,000, or about 14.9%. The 22% band runs to $105,700, so there is $30,700 of room before the 24% rate begins.
Head of household with $110,000 of taxable income
- 10% band: $17,700 × 10% = $1,770
- 12% band: ($67,450 − $17,700) = $49,750 × 12% = $5,970
- 22% band: ($105,700 − $67,450) = $38,250 × 22% = $8,415
- 24% band: ($110,000 − $105,700) = $4,300 × 24% = $1,032
- Total tax: $17,187
Only $4,300 is taxed at 24%. The effective rate is $17,187 ÷ $110,000, or about 15.6%. There is $91,750 of room left before the 32% band at $201,750.
Why “room left in the bracket” matters
Knowing the distance to the next band helps with timing decisions. It shows how much extra income, such as a bonus or a Roth conversion, would still be taxed at your current rate. It also shows how much a pre-tax 401(k) contribution saves: each dollar you contribute comes off at your marginal rate.
For example, the single filer above saves 22 cents in federal income tax for each dollar of 401(k) contribution, as long as taxable income stays above $50,400. Below that point, the saving drops to 12 cents per dollar.
Bracket room also matters for long-term capital gains. Those use their own 0%, 15% and 20% bands, which stack on top of ordinary income. The capital gains tax calculator handles that stacking.
One caution: room in the bracket is not the only thing that changes with income. Extra income can also reduce credits or deductions that phase out, such as the Child Tax Credit or the new OBBBA deductions. In those ranges, the real cost of an extra dollar can be higher than the bracket rate.
Common bracket mistakes
- Using gross pay instead of taxable income. The bands apply after deductions. A $70,000 salary is not $70,000 of taxable income.
- Multiplying all income by the top rate. This overstates tax, sometimes by thousands of dollars. See marginal vs effective tax rate for why.
- Assuming married brackets are always double. Joint bands are exactly double the single bands up through 32%. The 35% band is not, so the 37% rate starts at $768,700 for joint filers, not $1,281,200.
- Mixing up tax years. The 2026 brackets apply to income earned in 2026, reported on the return filed in 2027.
The IRS also explains how brackets apply on its 2026 inflation adjustments page.
What this calculator doesn’t include
- Deductions and credits. You enter taxable income, so nothing is subtracted for you.
- The separate 0%, 15% and 20% rates for long-term gains and qualified dividends.
- The alternative minimum tax and the 3.8% Net Investment Income Tax.
- Social Security, Medicare and self-employment tax.
- State and local income taxes.
The tax tables in the Form 1040 instructions use small income ranges, so the IRS figure for lower incomes can differ from this calculator by a few dollars.