Tax Bracket Calculator
Find out exactly how much federal, state, and payroll tax you owe by entering your taxable income and filing status. Useful for understanding both your marginal rate and effective tax rate before or after filing.
Last updated: September 2026
Formula below · 2 sources (IRS, Wikipedia) · Updated Sep 2026
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About this calculator
The U.S. federal income tax uses a progressive bracket system — different portions of your income are taxed at different rates. For a single filer in 2026, the rates range from 10% on income up to $12,400 to 35% on income up to $640,600 (37% above that). Only the income within each bracket is taxed at that bracket's rate, not your entire income. The marginal rate is the rate on your last dollar of income, while the effective rate is total tax divided by total income. State income tax is added as a flat percentage of taxable income, and payroll taxes are 6.2% Social Security on wages up to the 2026 wage base of $184,500 plus 1.45% Medicare on all wages (the 0.9% Additional Medicare Tax above $200,000 is not included). The payroll figure is applied to the taxable-income amount you enter, as a stand-in for wages; actual FICA is charged on wages before the standard deduction, so it is understated by about 7.65% of your deductions. Total tax = federalTax + (taxableIncome × stateRate) + payrollTax. Income above $640,600 single ($768,700 joint, $384,350 separate) is taxed at 37%.
How to use
Assume a single filer with $60,000 taxable income, 5% state tax, and payroll taxes included. Federal tax: first $12,400 × 10% = $1,240; next $38,000 × 12% = $4,560; remaining $9,600 × 22% = $2,112; federal total = $7,912. State tax: $60,000 × 5% = $3,000. Payroll tax: $60,000 × 7.65% = $4,590. Total tax = $7,912 + $3,000 + $4,590 = $15,502. Effective rate = $15,502 / $60,000 = 25.8%. Marginal federal rate = 22%.
Frequently asked questions
What is the difference between marginal tax rate and effective tax rate?
Your marginal tax rate is the percentage applied to the last dollar you earn — for example, 22% if your taxable income falls in the 22% bracket. Your effective tax rate is your total federal tax divided by your total taxable income, and it is always lower than your marginal rate because lower-bracket income is taxed at lower rates. For instance, a $60,000 single filer has a 22% marginal rate but roughly a 13% effective federal rate ($7,912 / $60,000). Understanding both rates helps you make smarter decisions about additional income, bonuses, or deductions.
How do I calculate how much of my income falls in each tax bracket?
Start from the lowest bracket and subtract each bracket threshold from your income in sequence. For a single filer, the first $12,400 is taxed at 10%, the next $38,000 (up to $50,400) at 12%, and so on up through the 35% bracket. You only owe the higher rate on the dollars that exceed each threshold — not on all of your income. This is why receiving a raise that pushes you into a higher bracket does not reduce your after-tax income.
Why are payroll taxes calculated separately from federal income tax?
Payroll taxes (FICA) fund Social Security and Medicare and are technically separate from income tax, with their own rate of 7.65% for employees (half paid by employer). Unlike income tax, payroll taxes apply to earned wages only and have a Social Security wage cap ($184,500 in 2026). They are not reduced by deductions or filing status, so they represent a significant flat cost on top of income taxes, especially for self-employed individuals who pay the full 15.3%. Including them gives a more accurate picture of your total tax burden.
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