How brackets work, in one minute
The U.S. uses a progressive system. Your income is taxed in layers. The first layer is taxed at 10%, the next layer at 12%, and so on. Only the dollars inside each layer are taxed at that layer's rate.
So "being in the 22% bracket" doesn't mean all your income is taxed at 22%. Only the part above the 12% layer is. That's also why a raise that "bumps you into a higher bracket" only taxes the extra dollars at the higher rate. You never take home less because of it.
Two numbers matter:
- Marginal rate: the rate on your last dollar, your top bracket. Use it to see what a raise or a deduction is worth.
- Effective rate: your total tax divided by your income. This is what you actually pay on average, and it's always lower.
Try it
2026 federal tax brackets
| Rate | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 10% | $0 to $12,400 | $0 to $24,800 | $0 to $17,700 |
| 12% | to $50,400 | to $100,800 | to $67,450 |
| 22% | to $105,700 | to $211,400 | to $105,700 |
| 24% | to $201,775 | to $403,550 | to $201,750 |
| 32% | to $256,225 | to $512,450 | to $256,200 |
| 35% | to $640,600 | to $768,700 | to $640,600 |
| 37% | over $640,600 | over $768,700 | over $640,600 |
2026 standard deduction: $16,100 single, $32,200 married filing jointly, $24,150 head of household. These apply to 2026 returns, filed in 2027.
Learn more: How do tax brackets work? · Why do I owe this year? · Capital gains rates · Will I owe? check
Estimate only: This calculator gives a rough estimate using 2026 federal figures and simplified rules. It isn't tax advice, and your actual tax may differ. Nothing you type here is saved or sent anywhere; it all stays in your browser. Florida has no state income tax, so none is included.