2026 Tax Bracket Calculator
Federal & state income tax estimate — IRS Rev. Proc. 2025-32
Income Distribution
Tax by Bracket
For estimation purposes only. Does not include AMT, capital gains rates, self-employment tax, all credit phaseouts, or every state rule variation. Consult a qualified tax professional for advice specific to your situation.
How the 2026 Tax Bracket Calculator Works
This free 2026 tax bracket calculator uses the official IRS tax brackets from IRS Rev. Proc. 2025-32 (IRB 2025-45) to estimate your federal income tax, effective tax rate, and marginal tax rate. Enter your gross income, filing status, and deductions to see a full breakdown in seconds.
2026 Federal Tax Brackets at a Glance
The IRS uses a progressive tax system — you pay each bracket rate only on the income within that bracket. For 2026, the seven federal tax rates remain 10%, 12%, 22%, 24%, 32%, 35%, and 37%, with inflation-adjusted bracket thresholds.
| Rate | Single | Married Filing Jointly | Head of Household |
|---|---|---|---|
| 10% | Up to $12,150 | Up to $24,300 | Up to $17,350 |
| 12% | $12,151–$49,450 | $24,301–$98,900 | $17,351–$66,000 |
| 22% | $49,451–$105,550 | $98,901–$211,100 | $66,001–$105,550 |
| 24% | $105,551–$201,300 | $211,101–$402,600 | $105,551–$201,300 |
| 32% | $201,301–$255,550 | $402,601–$511,100 | $201,301–$255,550 |
| 35% | $255,551–$638,750 | $511,101–$767,800 | $255,551–$638,750 |
| 37% | Over $638,750 | Over $767,800 | Over $638,750 |
2026 Standard Deductions
The 2026 standard deduction amounts (IRS Rev. Proc. 2025-32) are:
- Single / Married Filing Separately: $16,100
- Married Filing Jointly: $32,200
- Head of Household: $24,150
- Additional (age 65+ or blind), Single/HOH: +$2,000 per condition
- Additional (age 65+ or blind), MFJ/MFS: +$1,600 per person per condition
OBBBA Senior Deduction for 2026
The One Big Beautiful Bill Act (OBBBA), signed July 4, 2025, added a new $6,000 senior deduction for taxpayers age 65 and older. The deduction phases out for higher-income filers: it begins phasing out at $75,000 MAGI (Single/HOH) or $150,000 MAGI (Married Filing Jointly), disappearing completely at $115,000 and $190,000 respectively. Check the “Age 65+” box in the calculator to see this applied to your estimate.
Effective Tax Rate vs. Marginal Tax Rate
Two key tax concepts the calculator highlights:
- Marginal tax rate — the rate applied to your last dollar of income. This is your “tax bracket.”
- Effective tax rate — total federal tax divided by gross income. Because of the progressive system, your effective rate is always lower than your marginal rate.
FICA Taxes Included
Beyond federal income tax, most wage earners pay FICA taxes: Social Security (6.2% on wages up to the 2026 wage base of $184,500) and Medicare (1.45% on all wages, plus a 0.9% Additional Medicare Tax on wages above $200,000 for Single or $250,000 for Married Filing Jointly).
Frequently Asked Questions
What are the 2026 federal tax brackets?
The 2026 tax brackets have seven rates — 10%, 12%, 22%, 24%, 32%, 35%, and 37% — applied to inflation-adjusted income ranges set by IRS Rev. Proc. 2025-32.
How do I lower my tax bracket?
Contributing to pre-tax accounts like a 401(k), 403(b), or Traditional IRA reduces your Adjusted Gross Income (AGI) and can drop you into a lower tax bracket. Use the calculator to model different contribution amounts.
Does the calculator include state income tax?
Yes — select your state from the dropdown for an estimated state income tax rate. Nine states have no state income tax: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming.
What is the OBBBA senior deduction?
Under the One Big Beautiful Bill Act (2025), taxpayers age 65+ can claim an additional $6,000 deduction above the standard deduction. It phases out for higher-income seniors. This calculator shows its impact in the tax breakdown.