Tax Bracket Calculator 2026

Ordinary federal income tax is the sum of each taxable slice multiplied by its marginal rate. Taxable income is entered after deductions. No standard deduction is applied again. Equality belongs to the lower bracket (IRS: “Not over”); the marginal rate shown is the rate on the last taxable dollar. At zero income the table begins at 10%, but tax and effective rate are zero.

Verbatim IRS Rev. Proc. 2025-32 §4.01, Tables 1–4 (whitespace normalized):

SECTION 4. 2026 ADJUSTED ITEMS

.01 Tax Rate Tables. For taxable years beginning in 2026, the tax rate tables under

§ 1 are as follows:

TABLE 1 - Section 1(j)(2)(A) – Married Individuals Filing Joint Returns and Surviving
Spouses

If Taxable Income Is: The Tax Is:
Not over $24,800 10% of the taxable income
Over $24,800 but not over $2,480 plus 12% of the excess
$100,800 over $24,800
Over $100,800 but not over $11,600 plus 22% of the excess
$211,400 over $100,800
Over $211,400 but not over $35,932 plus 24% of the excess
$403,550 over $211,400
Over $403,550 but not over $82,048 plus 32% of the excess
$512,450 over $403,550
Over $512,450 but not over $116,896 plus 35% of the
$768,700 excess over $512,450
Over $768,700 $206,583.50 plus 37% of the
excess over $768,700


TABLE 2 - Section 1(j)(2)(B) – Heads of Households


If Taxable Income Is: The Tax Is:
Not over $17,700 10% of the taxable income
Over $17,700 but $1,770 plus 12% of
not over $67,450 the excess over $17,700
Over $67,450 but $7,740 plus 22% of
not over $105,700 the excess over $67,450


Over $105,700 but $16,155 plus 24% of
not over $201,750 the excess over $105,700
Over $201,750 but $39,207 plus 32% of
not over $256,200 the excess over $201,750
Over $256,200 but $56,631 plus 35% of
not over $640,600 the excess over $256,200
Over $640,600 $191,171 plus 37% of
the excess over $640,600


TABLE 3 - Section 1(j)(2)(C) – Unmarried Individuals (other than Surviving Spouses and
Heads of Households)


If Taxable Income Is : The Tax Is:
Not over $12,400 10% of the taxable income
Over $12,400 but $1,240 plus 12% of
not over $50,400 the excess over $12,400
Over $50,400 but $5,800 plus 22% of
not over $105,700 the excess over $50,400
Over $105,700 but $17,966 plus 24% of
not over $201,775 the excess over $105,700
Over $201,775 but $41,024 plus 32% of
not over $256,225 the excess over $201,775
Over $256,225 but $58,448 plus 35% of
not over $640,600 the excess over $256,225
Over $640,600 $192,979.25 plus 37% of
the excess over $640,600


TABLE 4 - Section 1(j)(2)(D) – Married Individuals Filing Separate Returns


If Taxable Income Is: The Tax Is:
Not over $12,400 10% of the taxable income
Over $12,400 but $1,240 plus 12% of
not over $50,400 the excess over $12,400
Over $50,400 but $5,800 plus 22% of
not over $105,700 the excess over $50,400


Over $105,700 but $17,966 plus 24% of
not over $201,775 the excess over $105,700
Over $201,775 but $41,024 plus 32% of
not over $256,225 the excess over $201,775
Over $256,225 but $58,448 plus 35% of
not over $384,350 the excess over $256,225
Over $384,350 $103,291.75 plus 37% of
the excess over $384,350

This is a bracket-method estimate, not the IRS under-$100,000 Tax Table. It excludes credits, capital-gain preferences, AMT, NIIT, payroll and state taxes. Effective rate means federal ordinary tax divided by taxable income, not gross income. Amounts display to cents; calculation retains precision until the final result.

Source accessed October 27, 2026: IRS Rev. Proc. 2025-32 §4.01, pp.10–12.