Tax Bracket Calculator
Find which federal bracket your income lands in for 2025 or 2026, how much of your income sits in each band, and how much further you could earn before the next rate starts.
Find your bracket
Brackets apply to taxable income, not to the number on your payslip. Pick below which one you are entering.
Choosing total income subtracts the standard deduction for your filing status before the bands are applied.
$28,500 of your $78,900 taxable income is taxed at 22%. The rest is taxed lower, band by band.
- Taxable income
- $78,900
- Rate on your next dollar
- 22%
- Federal income tax
- $12,070
| Rate | Taxable income in this band | Your income here | Tax |
|---|---|---|---|
| 10% | $0 – $12,400 | $12,400 | $1,240 |
| 12% | $12,400 – $50,400 | $38,000 | $4,560 |
| 22% | $50,400 – $105,700 | $28,500 | $6,270 |
| 24% | $105,700 – $201,775 | $0 | $0 |
| 32% | $201,775 – $256,225 | $0 | $0 |
| 35% | $256,225 – $640,600 | $0 | $0 |
| 37% | $640,600 and above | $0 | $0 |
Another $26,800 of taxable income moves you into the next band — and only that extra income is taxed at the higher rate. A raise never lowers your take-home pay.
Federal tax only. State, city and local income taxes are not included, so unless you live in one of the states with no income tax, your real total is higher than this.
Every 2026 figure used above, and the document it was read from:
- IRS Rev. Proc. 2025-32 verified 27 July 2026
How the bands are filled
The rate table is walked from the bottom up. Each band takes as much taxable income as fits between its floor and its ceiling, and charges its own rate on that slice only. The last band is open-ended, so income above its floor is all taxed at the top rate.
Income in band = max(min(Taxable, Ceiling) − Floor, 0)
Tax in band = Income in band × Band rate
Total tax = Σ Tax in band
Room left = Ceiling of your band − Taxable income- Floor
- The previous band’s ceiling, or zero for the first band
- Ceiling
- The band’s threshold, or unlimited in the top band
- Room left
- More taxable income you could have before the next rate starts
Empty bands are still listed. Dropping them would show someone on $40,000 a two-row table and imply the upper bands do not exist, which is the “my whole income is taxed at my top rate” misunderstanding coming back from the other direction.
$120,000 of income, single, 2026
After the 2026 standard deduction of $16,100 the taxable income is $103,900, which lands in the 22% band. Of that, $12,400 sits in the 10% band, $38,000 in the 12% band, and the remaining $53,500 in the 22% band. Another $1,800 of taxable income would reach the 24% threshold — and only the income above that line would be taxed at 24%. These figures are pinned by unit tests.
What this calculator assumes
- Federal ordinary-income brackets only. Long-term capital gains and qualified dividends use a separate, lower rate schedule.
- The standard deduction for your filing status when you enter total income, and no deduction at all when you enter taxable income directly.
- No credits and no phase-outs, either of which would change the tax without changing the bracket.
- No state or local brackets. Those exist in most states and are not modelled anywhere on this site.
- The year’s figures come from the data module, never from your device’s clock.
Calculators that pair with this one
- Federal income tax calculator — the full estimate, with pre-tax contributions and itemised deductions.
- Effective tax rate calculator — the rate you actually pay, which is always below your bracket.
- Take-home pay calculator — the same bands turned into a paycheck, with FICA added.
Tax bracket FAQ
Does being in the 22% bracket mean I pay 22% on everything?
No. Each bracket rate applies only to the income inside that bracket's range. If you are in the 22% bracket, the income below the 22% threshold is still taxed at 10% and 12%. The table on this page shows exactly how much of your income met each rate, and the total is always well below your top rate times your income.
Do brackets apply to my salary or to my taxable income?
Taxable income — your income after adjustments and after either the standard deduction or itemised deductions. That is usually far below the number on your offer letter. The toggle on this page lets you enter either figure: pick 'total income' and the standard deduction for your filing status comes off first.
Could a raise push me into a higher bracket and leave me worse off?
Not through the brackets. Only the income above the threshold is taxed at the higher rate, so an extra dollar earned always leaves you with more after tax than not earning it. Benefit cliffs and credit phase-outs can create genuine cliffs, but those are separate from the rate table and are not modelled here.
Why does the calculator show two different rates?
The bracket you are in is the highest band your income actually reached. The rate on your next dollar is what an extra dollar of income would meet. These are the same number except when your taxable income lands exactly on a threshold — then you are in the lower band and your next dollar meets the higher rate.
Which year's brackets are these?
You choose between 2025 and 2026. Each rate table carries the IRS document it was read from and the date a person checked it, shown beside the result. The year never comes from your device's clock.
Are state tax brackets included?
No. These are federal brackets only. States that levy income tax have their own bracket structures — some flat, some progressive with entirely different thresholds — and nothing on this site estimates them.
Sources and review notes
Each rate table used above carries its own citation and verification date, shown beside the result. Formula implementation is covered by deterministic unit tests. No tax professional review is claimed yet.