Federal Income Tax Bracket Calculator 2025 & 2026
Enter your income and filing details to see exactly how much federal tax you owe โ broken down by bracket, with your effective and marginal rates.
| Rate | Bracket Range | Income in Bracket | Tax Owed |
|---|
* Estimates only. Actual withholding depends on your W-4 elections, state taxes, FICA, and employer settings.
How This Calculator Works
The US federal income tax system is progressive โ meaning different portions of your income are taxed at different rates. You never pay the top rate on all your income.
Here’s the step-by-step calculation this tool performs:
- Subtract pre-tax contributions โ 401(k) and HSA contributions reduce your gross income before any other calculation.
- Apply the deduction โ we compare your itemized deductions to the standard deduction for your filing status and year, then subtract whichever is larger.
- Calculate tax per bracket โ the resulting taxable income is split across brackets. Only the income within each bracket is taxed at that bracket’s rate.
- Sum all brackets โ the total tax is the sum of each bracket’s tax.
Tax = ฮฃ (Income in Bracket ร Bracket Rate)
Effective Rate = Total Tax รท Gross Income ร 100
Marginal Rate = Rate of the highest bracket you reach
This calculator covers federal income tax only. It does not include FICA (Social Security 6.2% + Medicare 1.45%), state income taxes, the Net Investment Income Tax, or the Additional Medicare Tax for high earners.
Frequently Asked Questions
What is the difference between marginal and effective tax rate?
Your marginal tax rate is the rate applied to your last dollar of income โ the highest bracket you reach. Your effective tax rate is your total tax divided by your gross income. Because the US system is progressive, your effective rate is always lower than your marginal rate. For example, a single filer earning $100,000 in 2025 has a 22% marginal rate but an effective rate closer to 15%.
How do tax brackets actually work?
Tax brackets are ranges of income taxed at a specific rate. Being in the “22% bracket” does not mean all your income is taxed at 22%. Only the income that falls within the 22% range is taxed at that rate. The first portion of your income is taxed at 10%, the next at 12%, and so on. Each bracket only taxes the income that falls within it.
What is the standard deduction for 2025?
For tax year 2025, the standard deduction amounts are: $15,000 for Single filers and Married Filing Separately; $30,000 for Married Filing Jointly; and $22,500 for Head of Household. These represent an increase from 2024 due to inflation adjustments.
What are the 2026 tax brackets?
The 2026 federal income tax brackets are indexed for inflation from 2025. The seven rates remain the same (10%, 12%, 22%, 24%, 32%, 35%, 37%), but the income thresholds are slightly higher. For single filers in 2026, the 22% bracket begins at $48,475 and the 24% bracket begins at $103,350. The standard deduction for 2026 is $15,750 for single filers and $31,500 for married filing jointly.
Do 401(k) contributions reduce my taxable income?
Yes โ traditional 401(k) contributions are made pre-tax, which means they reduce your taxable income dollar-for-dollar. For 2025, the contribution limit is $23,500 (or $31,000 if you’re 50 or older). HSA contributions are also pre-tax and reduce your taxable income. Roth 401(k) contributions, however, are made after tax and do not reduce your current taxable income.
Should I take the standard deduction or itemize?
You should take whichever is larger. This calculator automatically compares both and uses the higher amount. Most Americans take the standard deduction since the Tax Cuts and Jobs Act (2017) nearly doubled it. You might benefit from itemizing if your mortgage interest, state and local taxes (capped at $10,000), and charitable contributions together exceed the standard deduction for your filing status.
How tax brackets work & our sources
The U.S. uses progressive brackets: only the income inside each band is taxed at that band’s rate. Your marginal rate is the rate on your last dollar; your effective rate is the average across all your income. Bracket figures are the IRS amounts for the tax year you select.
Need the actual dollar amount you’ll owe? Use our Federal Income Tax Estimator.
For general guidance only; not tax advice.