The 2026 federal tax brackets are progressive
A marginal tax bracket applies only to the portion of taxable income inside that bracket. Moving from the 12% bracket into the 22% bracket does not cause all earlier taxable income to be taxed at 22%. The calculator fills each lower band first and taxes only the remaining portion at the next rate.
For 2026, the seven ordinary individual income-tax rates remain 10%, 12%, 22%, 24%, 32%, 35%, and 37%. The income boundaries depend on filing status. These tax-year 2026 amounts generally apply to federal returns filed in 2027.
2026 single filer brackets
For single filers, the 10% bracket ends at $12,400; the 12% bracket ends at $50,400; the 22% bracket ends at $105,700; the 24% bracket ends at $201,775; the 32% bracket ends at $256,225; and the 35% bracket ends at $640,600. Taxable income over $640,600 enters the 37% bracket.
2026 married filing jointly and surviving-spouse brackets
For married couples filing jointly and qualifying surviving spouses, the corresponding upper boundaries are $24,800, $100,800, $211,400, $403,550, $512,450, and $768,700. Taxable income over $768,700 enters the 37% bracket.
2026 married filing separately brackets
For married individuals filing separately, the first five boundaries match the single schedule: $12,400, $50,400, $105,700, $201,775, and $256,225. The 35% bracket then ends at $384,350, and taxable income over $384,350 enters the 37% bracket.
2026 head of household brackets
For heads of household, the 10% bracket ends at $17,700; the 12% bracket ends at $67,450; the 22% bracket ends at $105,700; the 24% bracket ends at $201,750; the 32% bracket ends at $256,200; and the 35% bracket ends at $640,600. Taxable income over $640,600 enters the 37% bracket.
The complete rate schedules and tax-computation worksheets appear in IRS Publication 505 for 2026. The IRS also summarizes the inflation-adjusted figures in its 2026 tax inflation adjustment announcement and publishes the statutory detail in Revenue Procedure 2025-32.
Taxable income comes after deductions
Taxable income is not the same as salary, gross receipts, total income, adjusted gross income, or take-home pay. A projected federal return generally starts with income, applies adjustments to reach AGI, and then subtracts applicable deductions to reach taxable income. This calculator begins only at that final taxable-income amount.
The basic 2026 standard deduction is $16,100 for single filers and married individuals filing separately, $32,200 for married couples filing jointly and qualifying surviving spouses, and $24,150 for heads of household. Those figures do not automatically produce taxable income. Itemized deductions, additional standard deductions for age or blindness, qualified business income, and Schedule 1-A deductions can change the return. A married person filing separately may also have a zero standard deduction when a spouse itemizes.
Do not enter AGI and expect the calculator to subtract one generic deduction. Determine projected taxable income from a return worksheet or tax professional, then use this tool to inspect the bracket arithmetic.
Marginal and effective rates answer different questions
The marginal rate shown here is the ordinary-income rate applied to the last dollar of positive taxable income. It is useful for understanding the federal ordinary-income tax effect of a small additional taxable dollar before credits, special rates, phase-outs, or other taxes.
The effective rate divides the estimated ordinary income tax by the taxable income entered. It is lower than the marginal rate in most positive-income scenarios because lower portions were taxed in lower brackets. It is not a percentage of gross pay or total household cash flow.
Qualified dividends and capital gains require another worksheet
Qualified dividends and net long-term capital gains can be taxed through the Qualified Dividends and Capital Gain Tax Worksheet or Schedule D Tax Worksheet. Their 0%, 15%, and 20% boundaries interact with ordinary taxable income. Applying the ordinary rate schedule to the entire taxable-income amount can therefore overstate tax.
For a standard eligible scenario after taxable income and capital-loss netting are already known, use the 2026 Long-Term Capital Gains Tax Calculator to separate the ordinary portion and show the eligible amount inside each preferential band. Special-rate gains, basis questions, and full-return estimates still require the applicable return worksheet.
Other special computations can apply to a child’s investment income on Form 8615, farm or fishing income averaging on Schedule J, foreign earned income or housing exclusions, certain lump-sum distributions, and other return-specific items. Choose the special path when one of those calculations affects the tax.
This is not total tax, withholding, or a refund estimate
The result is ordinary federal income tax before credits and additional taxes. It excludes the child tax credit, education credits, Saver’s Credit, earned income credit, foreign tax credit, premium tax credit, self-employment tax, Additional Medicare Tax, Net Investment Income Tax, Alternative Minimum Tax, early-distribution taxes, household employment taxes, state and local taxes, penalties, and other return items. Calculate any supported adjustment with the 2026 Student Loan Interest Deduction Calculator before supplying final taxable income here. Apply a separately supported 2026 Saver’s Credit, 2026 American Opportunity Tax Credit, or 2026 Lifetime Learning Credit only after this pre-credit tax calculation and each credit’s nonrefundable limit. If you have net business profit, estimate its separate payroll-related taxes with the 2026 Self-Employment Tax Calculator. If stock-settled RSU wages were withheld at a supplemental payroll rate, use the 2026 RSU Tax Withholding Calculator for the paycheck component, then keep that withholding separate from final bracket tax.
Withholding and estimated payments do not change the bracket calculation; they are payments toward tax. A refund or balance due compares total tax with payments and refundable credits. This calculator deliberately keeps those questions separate. After the broader 2026 total-tax projection is complete, use the 2026 Quarterly Estimated Tax Calculator to compare the general safe-harbor methods and payment checkpoints.
Use the bracket breakdown as a check
Compare the displayed band-by-band amounts with the IRS 2026 tax computation worksheet. The calculator uses exact rate-schedule arithmetic and cents. A filed return using an IRS tax table, another worksheet, or software rounding may differ slightly, especially for taxable income below the tax-table cutoff.
For account decisions, connect the current marginal-rate scenario with the Roth vs. Traditional 401(k) calculator, test IRA deduction eligibility with the 2026 Traditional IRA deduction calculator, and keep Medicare’s separate MAGI brackets visible with the 2026 Medicare IRMAA calculator.
This calculator provides educational 2026 ordinary federal income-tax rate-schedule arithmetic. It is not tax preparation, tax, legal, accounting, investment, or financial advice. It does not determine taxable income, filing status, eligibility, deductions, special tax rates, credits, additional taxes, withholding, estimated-payment requirements, penalties, refund, or balance due. Verify the calculation with current IRS forms, instructions, and qualified guidance before filing or acting. Official sources were accessed July 27, 2026.