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Tax tool · 2026 brackets, 2027 projected
Tax Bracket Calculator: What Bracket Are You In?
Find your federal tax bracket, the tax on each slice of your income, your effective rate, how far you are from the next bracket and what a raise or a 401(k) contribution really changes — with long-term gains and the new senior deduction included.
Your income
Your federal tax bracket
You're in the 22% bracket
the rate on your last dollar of ordinary income
Estimate · Federal income tax before credits
- Federal income tax
- $10,970.00
- Effective rate (of your income)
- 12.2%
- Effective rate (of taxable income)
- 14.8%
- Tax on your next $1,000
- 22% ($220 per $1,000)
- Next bracket
- $31,800 more taxable income to reach 24%
- $5,000 more to a 401(k)
- $1,100 saved
- 2026 → 2027 tax
- $10,970 → $10,690 (projected)
| Rate | Taxable income in this range | Your income here | Tax |
|---|---|---|---|
| 10% | $0 – $12,400 | $12,400 | $1,240.00 |
| 12% | $12,400 – $50,400 | $38,000 | $4,560.00 |
| 22% | $50,400 – $105,700 | $23,500 | $5,170.00 |
| 24% | $105,700 – $201,775 | $0 | $0.00 |
| 32% | $201,775 – $256,225 | $0 | $0.00 |
| 35% | $256,225 – $640,600 | $0 | $0.00 |
| 37% | Over $640,600 | $0 | $0.00 |
- Only the income inside each bracket is taxed at that bracket's rate: 10% on $12,400, 12% on $38,000, 22% on $23,500.
- Taxable income: $90,000 of income after pre-tax contributions and adjustments, minus the standard deduction of $16,100 = $73,900.
- Putting $5,000 more into a traditional 401(k), HSA or other pre-tax account would cut federal income tax by about $1,100.
- 2027 comparison: the same numbers give $10,690 of tax under the projected 2027 brackets ($280 less in 2027).
- This is 2026 federal income tax before credits (such as the child tax credit). It leaves out Social Security, Medicare, self-employment and state taxes and the alternative minimum tax.
How this was calculated
Taxable income = income + long-term gains and qualified dividends − pre-tax contributions − other adjustments − the larger of the standard deduction (plus the extra amount for each person 65 or older or blind) and your itemized deductions − the senior deduction ($6,000 per person 65 or older for 2025–2028, reduced by 6% of income over $75,000, or $150,000 joint; not for married filing separately). Income stands in for modified AGI.
Tax: ordinary taxable income runs through the rate schedule, 10% to 37%. Long-term gains and qualified dividends sit on top and are taxed at 0%, 15% or 20% depending on where they fall, as on the IRS Qualified Dividends and Capital Gain Tax Worksheet. Net investment income tax (3.8%) applies to the smaller of those gains and income above $200,000 ($250,000 joint, $125,000 separate), assuming they're your only investment income. Tax on your next $1,000 recalculates everything with $1,000 more ordinary income. Effective rate = tax ÷ income (or ÷ taxable income).
2026 uses the IRS figures (Rev. Proc. 2025-32). 2027 uses projections: brackets and standard deduction from Wolters Kluwer, capital gains breakpoints and 65+ amounts from Thomson Reuters (whose head of household standard deduction, $24,900, is $50 lower than Wolters Kluwer's). In taxable-income mode, AGI for the investment income tax is estimated as taxable income plus the standard deduction. A qualifying surviving spouse uses the joint brackets and standard deduction. Credits, the alternative minimum tax, Social Security, Medicare, self-employment and state taxes aren't included.
Calculation tax.brackets v1.1.0.
Quick answer: how tax brackets work
The U.S. has seven federal income tax rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%. Your bracket is the rate on your last dollar of taxable income; every dollar below it is taxed at the lower rates first. Moving into a higher bracket only raises the tax on the income above the line.
Example: a single filer earning $90,000 in 2026 takes the $16,100 standard deduction, leaving $73,900 of taxable income:
| Rate | Income in this bracket | Tax |
|---|---|---|
| 10% | $12,400 | $1,240.00 |
| 12% | $38,000 | $4,560.00 |
| 22% | $23,500 | $5,170.00 |
| Total | $73,900 | $10,970.00 |
That's the 22% bracket, but the tax is 12.2% of the $90,000 income. The 24% rate starts $31,800 of taxable income higher. A $1,000 raise adds $220.00 of tax, and $5,000 more into a 401(k) saves $1,100. Under the projected 2027 brackets the same income owes $10,690.
Marginal vs effective tax rate
Marginal rate = tax on your next dollar · Effective rate = total tax ÷ income = use the marginal rate for decisions and the effective rate for your overall burden
Example: $90,000 single in 2026 → 22% marginal, 12.2% effective.
The marginal rate tells you what a raise, overtime, a side job or a 401(k) contribution is worth after federal income tax. The effective rate is the share of your whole income that goes to it. Your true marginal rate can be higher than your bracket when more income also shrinks a deduction or credit: the senior deduction, the child tax credit (cut by $50 for every $1,000 over the limit) or education credits (Tax Policy Center). The calculator's "tax on your next $1,000" catches the senior deduction and capital gains effects. Across all taxpayers, federal income tax averaged about 14.1% of adjusted gross income in 2023 (Tax Foundation, from IRS data).
Bracket and effective rate by income
2026, standard deduction, wages only, no credits:
| Income | Single: bracket | Single: effective | Joint: bracket | Joint: effective |
|---|---|---|---|---|
| $40,000 | 12% | 6.6% | 10% | 2% |
| $60,000 | 12% | 8.4% | 12% | 4.7% |
| $90,000 | 22% | 12.2% | 12% | 7.2% |
| $150,000 | 24% | 16.5% | 22% | 10.2% |
| $250,000 | 32% | 20.5% | 24% | 15% |
| $500,000 | 35% | 27.6% | 32% | 20.5% |
Distance to the next bracket, and how to stay under it
The calculator shows how much more taxable income it takes to reach the next rate. If you're close, these lower taxable income dollar for dollar:
- Traditional 401(k) or 403(b) contributions through payroll ($24,500 limit in 2026, more at 50+). The 401(k) paycheck calculator shows the effect per paycheck, and the max-out calculator what to set to reach the limit by December 31.
- An HSA, if you have a qualifying high-deductible plan ($4,400 self-only / $8,750 family in 2026). See the HSA vs FSA calculator.
- A traditional IRA, if you qualify for the deduction (enter it as an adjustment).
Pre-tax isn't always better: if you expect a higher rate in retirement, Roth can win. The Roth vs traditional calculator compares them.
Capital gains and qualified dividends: a second set of brackets
Long-term gains (on investments held more than a year) and qualified dividends have their own rates: 0%, 15% and 20% (IRS Topic 409). They're stacked on top of your other taxable income, so the rate depends on where they land. Short-term gains are taxed as ordinary income. The 2026 breakpoints are from Rev. Proc. 2025-32.
| Filing status | 0% | 15% | 20% |
|---|---|---|---|
| Single | Up to $49,450 | $49,450 – $545,500 | Over $545,500 |
| Married filing jointly | Up to $98,900 | $98,900 – $613,700 | Over $613,700 |
| Head of household | Up to $66,200 | $66,200 – $579,600 | Over $579,600 |
| Married filing separately | Up to $49,450 | $49,450 – $306,850 | Over $306,850 |
The hidden 27% rate. With $60,000 of wages and $30,000 of long-term gains (single), part of the gains falls in the 0% band. Another $1,000 of wages is taxed at 12% and pushes $1,000 of gains from 0% to 15%, so the tax goes up $270.00: a 27% marginal rate while the bracket says 12%. On top, the 3.8% net investment income tax applies to investment income above $200,000 of modified AGI ($250,000 joint), and those thresholds aren't adjusted for inflation (IRS).
Age 65 or older: the extra deductions
At 65 or older (or blind) you add $2,050 to the 2026 standard deduction if you're unmarried, or $1,650 per person if married (Rev. Proc. 2025-32). From 2025 to 2028 there's also a separate senior deduction of $6,000 per person 65 or older, whether or not you itemize. Each person's $6,000 shrinks by 6% of modified AGI above $75,000 ($150,000 joint), so a couple who are both 65 lose 12 cents of deduction per extra dollar. You need a valid Social Security number, and it isn't available to married couples filing separately (IRS, §151(d)(5)).
Example: single, 65, $80,000 of income in 2026: the deduction is $5,700, taxable income $56,150, tax $7,065.00. Because each extra $1,000 also trims the senior deduction by $60, the next $1,000 is taxed at about 23.3%, not 22%.
2026 tax brackets for every filing status
Ranges of taxable income (after deductions). These apply to income earned in 2026, reported on the return you file in 2027 (IRS). For 2027 brackets and the standard deduction side by side with 2026, see 2027 tax brackets.
| Rate | Single | Married filing jointly | Head of household | Married filing separately |
|---|---|---|---|---|
| 10% | $0 – $12,400 | $0 – $24,800 | $0 – $17,700 | $0 – $12,400 |
| 12% | $12,400 – $50,400 | $24,800 – $100,800 | $17,700 – $67,450 | $12,400 – $50,400 |
| 22% | $50,400 – $105,700 | $100,800 – $211,400 | $67,450 – $105,700 | $50,400 – $105,700 |
| 24% | $105,700 – $201,775 | $211,400 – $403,550 | $105,700 – $201,750 | $105,700 – $201,775 |
| 32% | $201,775 – $256,225 | $403,550 – $512,450 | $201,750 – $256,200 | $201,775 – $256,225 |
| 35% | $256,225 – $640,600 | $512,450 – $768,700 | $256,200 – $640,600 | $256,225 – $384,350 |
| 37% | Over $640,600 | Over $768,700 | Over $640,600 | Over $384,350 |
2026 standard deduction: $16,100 single or married filing separately, $32,200 married filing jointly or qualifying surviving spouse, $24,150 head of household. A qualifying surviving spouse uses the joint brackets.
What this calculator leaves out
- Credits such as the child tax credit and the earned income credit, and your withholding: the tax refund calculator includes them.
- Social Security and Medicare (7.65% of wages) and state tax: see the paycheck calculator.
- Self-employment tax and the 20% QBI deduction for 1099 income: see the self-employment tax calculator.
- The new tips, overtime and car-loan interest deductions: the tips and overtime calculator estimates them; enter the result as an adjustment.
- The alternative minimum tax and rules for special income (such as collectibles or the kiddie tax).
Common questions
What tax bracket am I in?
Find your taxable income (income minus deductions) and look up the rate that applies to its last dollar for your filing status, or let the calculator do it. For a single filer in 2026, taxable income from $50,400 to $105,700 is in the 22% bracket.
Is my bracket based on gross income or taxable income?
Taxable income: what's left after pre-tax contributions, adjustments and the standard or itemized deduction. A single filer with $90,000 of wages has $73,900 of taxable income in 2026.
Does getting into a higher bracket mean all my income is taxed more?
No. Only the income above the bracket's starting point is taxed at the higher rate.
What's the difference between marginal and effective tax rates?
Your marginal rate is the tax on your next dollar; your effective rate is your total tax divided by your income. For most people the effective rate is well below the marginal rate, because the first dollars are taxed at lower rates (or not at all).
How can I lower my tax bracket?
Lower your taxable income: contribute more to a traditional 401(k), 403(b), HSA or deductible IRA, or itemize if your deductions beat the standard deduction. Timing income or capital gains between years can help too.
Sources
- Revenue Procedure 2025-32 (2026 inflation adjustments) — Internal Revenue Service. Accessed October 16, 2026.
- IRS releases tax inflation adjustments for tax year 2026 (IR-2025-103) — Internal Revenue Service. Accessed October 16, 2026.
- Projected 2027 federal tax brackets — Wolters Kluwer. Accessed October 16, 2026. 2027 brackets and standard deduction (projection).
- Key 2027 figures calculated by Thomson Reuters Checkpoint — Thomson Reuters. Accessed October 16, 2026. 2027 capital gains breakpoints and 65+ amounts (projection).
- Topic no. 409, Capital gains and losses — Internal Revenue Service. Accessed October 16, 2026.
- Questions and answers on the Net Investment Income Tax — Internal Revenue Service. Accessed October 16, 2026.
- Publication 6142: the enhanced deduction for seniors — Internal Revenue Service. Accessed October 16, 2026.
- 26 U.S. Code § 151 (senior deduction, § 151(d)(5)(C)) — Legal Information Institute, Cornell Law School. Accessed October 16, 2026.
- How do phaseouts of tax provisions affect taxpayers? — Tax Policy Center. Accessed October 16, 2026.
- Summary of the latest federal income tax data (tax year 2023) — Tax Foundation. Accessed October 16, 2026.
Research checked October 16, 2026. This is an estimate, not tax advice.