Federal income tax is charged in layers called tax brackets, and as income rises, the rate on the next layer is higher. IRS
Moving into a higher bracket doesn’t raise the rate on all income, only on the part that falls in the new bracket. IRS
Tax Bracket Calculator
Estimate federal income tax before credits for 2025 or 2026, see the tax each bracket adds, and find out why the marginal and effective rates differ. It covers the standard deduction, the senior deduction and long-term capital gains; credits, state tax and self-employment tax are left out, and each estimate names them.
How to answer this
Choose the year the income was earned.
The 2026 figures generally apply to returns filed in 2027. IRS
How this calculator works:
- Taxable income is adjusted gross income minus the standard deduction or itemized deductions, the qualified business income deduction and the deductions on Schedule 1-A, but not below zero. IRS
This calculator subtracts only the standard deduction and the senior deduction, and it treats the AGI entered as modified adjusted gross income.
- Federal income tax is charged in layers called tax brackets, and as income rises, the rate on the next layer is higher. IRS
- Long-term gains and qualified dividends sit on top of ordinary income: the IRS worksheet takes them out of taxable income first, and only the room left under the 0% limit after ordinary income is taxed at 0%. IRS
- Below $100,000 of taxable income, the return takes its tax from the IRS Tax Table, which lists one figure for each row of income, such as $25,300 to $25,350, so the return can be a few dollars off an exact calculation like this one. IRS
See the 2026 and 2025 tax brackets
Scroll sideways to see every column.
| Tax rate | Single | Married filing jointly | Married filing separately | Head of household | Qualifying surviving spouse |
|---|---|---|---|---|---|
| 10% | Not over $12,400 | Not over $24,800 | Not over $12,400 | Not over $17,700 | Not over $24,800 |
| 12% | Over $12,400 but not over $50,400 | Over $24,800 but not over $100,800 | Over $12,400 but not over $50,400 | Over $17,700 but not over $67,450 | Over $24,800 but not over $100,800 |
| 22% | Over $50,400 but not over $105,700 | Over $100,800 but not over $211,400 | Over $50,400 but not over $105,700 | Over $67,450 but not over $105,700 | Over $100,800 but not over $211,400 |
| 24% | Over $105,700 but not over $201,775 | Over $211,400 but not over $403,550 | Over $105,700 but not over $201,775 | Over $105,700 but not over $201,750 | Over $211,400 but not over $403,550 |
| 32% | Over $201,775 but not over $256,225 | Over $403,550 but not over $512,450 | Over $201,775 but not over $256,225 | Over $201,750 but not over $256,200 | Over $403,550 but not over $512,450 |
| 35% | Over $256,225 but not over $640,600 | Over $512,450 but not over $768,700 | Over $256,225 but not over $384,350 | Over $256,200 but not over $640,600 | Over $512,450 but not over $768,700 |
| 37% | Over $640,600 | Over $768,700 | Over $384,350 | Over $640,600 | Over $768,700 |
Long-term gains and qualified dividends sit on top of ordinary income: the IRS worksheet takes them out of taxable income first, and only the room left under the 0% limit after ordinary income is taxed at 0%. IRS
For 2026, the 0% rate applies up to taxable income of $49,450 for single filers and married people filing separately, $98,900 for joint filers and surviving spouses, and $66,200 for heads of household. The 15% rate runs up to $545,500 for single filers, $306,850 for married people filing separately, $613,700 for joint filers and surviving spouses, and $579,600 for heads of household. IRS
| Tax rate | Single | Married filing jointly | Married filing separately | Head of household | Qualifying surviving spouse |
|---|---|---|---|---|---|
| 10% | Not over $11,925 | Not over $23,850 | Not over $11,925 | Not over $17,000 | Not over $23,850 |
| 12% | Over $11,925 but not over $48,475 | Over $23,850 but not over $96,950 | Over $11,925 but not over $48,475 | Over $17,000 but not over $64,850 | Over $23,850 but not over $96,950 |
| 22% | Over $48,475 but not over $103,350 | Over $96,950 but not over $206,700 | Over $48,475 but not over $103,350 | Over $64,850 but not over $103,350 | Over $96,950 but not over $206,700 |
| 24% | Over $103,350 but not over $197,300 | Over $206,700 but not over $394,600 | Over $103,350 but not over $197,300 | Over $103,350 but not over $197,300 | Over $206,700 but not over $394,600 |
| 32% | Over $197,300 but not over $250,525 | Over $394,600 but not over $501,050 | Over $197,300 but not over $250,525 | Over $197,300 but not over $250,500 | Over $394,600 but not over $501,050 |
| 35% | Over $250,525 but not over $626,350 | Over $501,050 but not over $751,600 | Over $250,525 but not over $375,800 | Over $250,500 but not over $626,350 | Over $501,050 but not over $751,600 |
| 37% | Over $626,350 | Over $751,600 | Over $375,800 | Over $626,350 | Over $751,600 |
Long-term gains and qualified dividends sit on top of ordinary income: the IRS worksheet takes them out of taxable income first, and only the room left under the 0% limit after ordinary income is taxed at 0%. IRS
For 2025, the 0% rate on long-term gains applies while taxable income is no more than $48,350 for single filers and married people filing separately, $96,700 for married couples filing jointly and qualifying surviving spouses, and $64,750 for heads of household. IRS
The 15% rate applies above those amounts, up to taxable income of $533,400 for single filers, $300,000 for married people filing separately, $600,050 for joint filers and qualifying surviving spouses, and $566,700 for heads of household. Above that, the rate is 20%. IRS
Each table links to its official sources, last checked September 24, 2026.
How the Calculator Works
- Taxable income is adjusted gross income minus the standard deduction or itemized deductions, the qualified business income deduction and the deductions on Schedule 1-A, but not below zero. IRS
This calculator subtracts only the standard deduction and the senior deduction, and it treats the AGI entered as modified adjusted gross income.
- Federal income tax is charged in layers called tax brackets, and as income rises, the rate on the next layer is higher. IRS
- Long-term gains and qualified dividends sit on top of ordinary income: the IRS worksheet takes them out of taxable income first, and only the room left under the 0% limit after ordinary income is taxed at 0%. IRS
- Below $100,000 of taxable income, the return takes its tax from the IRS Tax Table, which lists one figure for each row of income, such as $25,300 to $25,350, so the return can be a few dollars off an exact calculation like this one. IRS
Marginal vs. Effective Tax Rate
The marginal rate is the rate on the last dollar of taxable income. The effective rate is the whole tax divided by adjusted gross income, and the results also show it as a share of taxable income.
- Federal income tax is charged in layers called tax brackets, and as income rises, the rate on the next layer is higher. IRS
- Moving into a higher bracket doesn’t raise the rate on all income, only on the part that falls in the new bracket. IRS
- The standard deduction is a set dollar amount that reduces the income that gets taxed. IRS
2025 and 2026 Tax Brackets
- For 2025, a single filer pays 10% on taxable income up to $11,925, 12% up to $48,475, 22% up to $103,350, 24% up to $197,300, 32% up to $250,525, 35% up to $626,350 and 37% above that. IRS
- For 2025, a married couple filing jointly moves into the 12% bracket above $23,850 of taxable income, 22% above $96,950, 24% above $206,700, 32% above $394,600, 35% above $501,050 and 37% above $751,600. IRS
- For 2026, the brackets for a single filer start at 12% above $12,400 of taxable income, 22% above $50,400, 24% above $105,700, 32% above $201,775, 35% above $256,225 and 37% above $640,600. For a married couple filing jointly, they start above $24,800, $100,800, $211,400, $403,550, $512,450 and $768,700. IRS
- A qualifying surviving spouse uses the same brackets and standard deduction as a married couple filing jointly. IRS
The Standard Deduction for 2025 and 2026
- It depends on filing status, on whether the filer is 65 or older or blind, and on whether another taxpayer can claim the filer as a dependent. IRS
- For 2025, the One, Big, Beautiful Bill raised the standard deduction to $15,750 for single filers and married people filing separately, $31,500 for married couples filing jointly and $23,625 for heads of household. IRS
- For 2026, it’s $16,100 for single filers and married people filing separately, $32,200 for married couples filing jointly and $24,150 for heads of household. IRS
- For 2025, each additional amount for age or blindness is $1,600, or $2,000 for a filer who is unmarried and not a surviving spouse. IRS
- For 2026, each additional amount is $1,650, or $2,050 for a filer who is unmarried and not a surviving spouse. IRS
- The IRS counts a person as 65 on the day before their 65th birthday, so for 2025, anyone born before Jan. 2, 1961, counts as 65 or older. IRS
- The extra amount for blindness applies to someone who is blind on the last day of the tax year. IRS
- For 2025, someone another taxpayer can claim as a dependent gets a standard deduction of the greater of $1,350 or their earned income plus $450, but no more than the basic standard deduction for their filing status. IRS
- A filer who itemizes deductions can’t also take the standard deduction. IRS
- On a married-filing-separately return, the standard deduction is zero if the spouse itemizes, even for someone 65 or older or blind. IRS
The Senior Deduction
- The deduction is $6,000 for each qualifying person 65 or older, for tax years 2025 through 2028. U.S. Code
- The $6,000 shrinks by 6% of the part of modified adjusted gross income above $75,000, or above $150,000 on a joint return. U.S. Code
- On the 2025 forms, modified adjusted gross income is the adjusted gross income on Form 1040 or 1040-SR, line 11b, plus any excluded income from Puerto Rico and the amounts on Form 2555, lines 45 and 50, and Form 4563, line 15. IRS
- Married taxpayers must file a joint return to claim it. U.S. Code
- Each qualifying person needs a valid Social Security number on the return. U.S. Code
Capital Gains Rates and the Stacking Order
- Generally, a gain on an asset held more than one year is long-term, and one held one year or less is short-term. IRS
- Net short-term gains are taxed as ordinary income at the regular bracket rates. IRS
- For 2025, the 0% rate on long-term gains applies while taxable income is no more than $48,350 for single filers and married people filing separately, $96,700 for married couples filing jointly and qualifying surviving spouses, and $64,750 for heads of household. IRS
- The 15% rate applies above those amounts, up to taxable income of $533,400 for single filers, $300,000 for married people filing separately, $600,050 for joint filers and qualifying surviving spouses, and $566,700 for heads of household. Above that, the rate is 20%. IRS
- For 2026, the 0% rate applies up to taxable income of $49,450 for single filers and married people filing separately, $98,900 for joint filers and surviving spouses, and $66,200 for heads of household. The 15% rate runs up to $545,500 for single filers, $306,850 for married people filing separately, $613,700 for joint filers and surviving spouses, and $579,600 for heads of household. IRS
- Long-term gains and qualified dividends sit on top of ordinary income: the IRS worksheet takes them out of taxable income first, and only the room left under the 0% limit after ordinary income is taxed at 0%. IRS
- Some gains have higher maximum rates: 28% for collectibles such as coins or art and for the taxable part of a gain on qualified small business stock, and 25% for unrecaptured section 1250 gain from selling real property. IRS
- Individuals with significant investment income may also owe the net investment income tax. IRS
What the Estimate Leaves Out
- Credits, such as the child tax credit and the credit for other dependents, are subtracted from the tax after it’s figured. IRS
- Other credits include education credits, the foreign tax credit, the earned income credit and the premium tax credit. IRS
- Schedule 1-A holds four newer deductions that lower taxable income: no tax on tips, no tax on overtime, no tax on car loan interest and the enhanced deduction for seniors. IRS
This estimate includes the senior deduction but not the other three.
- Filers with qualified business income or qualified REIT dividends may be able to take the qualified business income deduction, figured on Form 8995 or 8995-A, which also lowers taxable income. IRS
- Self-employment tax is a separate tax on net earnings from self-employment, figured on Schedule SE and added through Schedule 2. IRS
- The Additional Medicare Tax, figured on Form 8959, can apply when wages and self-employment income total more than $200,000 for a single filer, head of household or qualifying surviving spouse, $250,000 on a joint return or $125,000 on a separate return. IRS
- Some filers also owe the alternative minimum tax, figured on Form 6251 and added through Schedule 2. IRS
- A child under 18, and in some cases an older child, with more than $2,700 of unearned income, such as interest, dividends or capital gains, generally figures the tax on unearned income over $2,700 with Form 8615. IRS