Tax brackets
Choose a filing status and enter annual income to see how the standard deduction and federal tax brackets apply.
- Federal rates
- 10% to 37% Seven brackets for 2026
- Standard deduction
- $16,100 Single; $32,200 married jointly
- Top rate starts above
- $640,600 Taxable income for a single filer
2026 federal tax brackets
| Rate | Taxable income | Base tax |
|---|---|---|
| 10% | $0 to $12,400 | $0 |
| 12% | $12,401 to $50,400 | $1,240 |
| 22% | $50,401 to $105,700 | $5,800 |
| 24% | $105,701 to $201,775 | $17,966 |
| 32% | $201,776 to $256,225 | $41,024 |
| 35% | $256,226 to $640,600 | $58,448 |
| 37% | Over $640,600 | $192,979.25 |
Tax equals base tax plus the bracket rate on income above the previous bracket’s upper limit. Changing this table does not change the calculator below.
Example for single
$60,000 of taxable income owes $5,800 + 22% × ($60,000 − $50,400) = $7,912.
2026 CA ordinary wage tax reference
Filing status follows the reference table above. State follows the State selection below.
Single; reviewed 2026-10-28.
California taxable wage income: federal adjusted gross income plus employee and employer health savings account contributions excluded federally, less the California standard deduction.
Basic standard deduction: $5,900.
Subtract the basic personal credit of $158 after the schedule, with tax floored at zero.
These are ordinary wage schedules. Credits and other rules can change final tax.
The reviewed wage estimate accepts federal adjusted gross income from $30,000 through $200,000.
| Taxable income interval | Rate | Ordinary schedule amount |
|---|---|---|
| $0 ≤ taxable income ≤ $11,456 | 1% | $0 + 1% × (taxable income − $0) |
| $11,456 < taxable income ≤ $27,157 | 2% | $114.56 + 2% × (taxable income − $11,456) |
| $27,157 < taxable income ≤ $42,861 | 4% | $428.58 + 4% × (taxable income − $27,157) |
| $42,861 < taxable income ≤ $59,498 | 6% | $1,056.74 + 6% × (taxable income − $42,861) |
| $59,498 < taxable income ≤ $75,197 | 8% | $2,054.96 + 8% × (taxable income − $59,498) |
| $75,197 < taxable income ≤ $384,109 | 9.3% | $3,310.88 + 9.3% × (taxable income − $75,197) |
| $384,109 < taxable income ≤ $460,927 | 10.3% | $32,039.70 + 10.3% × (taxable income − $384,109) |
| $460,927 < taxable income ≤ $768,213 | 11.3% | $39,951.95 + 11.3% × (taxable income − $460,927) |
| $768,213 < taxable income | 12.3% | $74,675.27 + 12.3% × (taxable income − $768,213) |
The symbol ≤ includes a boundary; < excludes it. Use the printed base amount plus the rate on taxable income above the lower boundary.
Conditions and limits
Wage estimate conditions
- The numeric estimator requires a full-year resident who works only in the resident state, employee wages covered by Social Security and Medicare, age 18 to 64, and use of the basic standard deduction. The taxpayer cannot be claimable as a dependent. The profile excludes dependents, blindness, itemizing, special state adjustments, tips or overtime deductions, and other state deductions and credits.
- Use the actual state return filing status and the income allocated to that return.
- Confirm employee pre-tax contributions and employer health savings account contributions.
Adjusted state income must not exceed $200,000 for that wage estimate.
- These are the ordinary wage rates and schedules retained in the reviewed model. Bands alone do not give a complete tax result outside the numeric estimator limits.
- Local taxes, payroll contributions, withholding and final return balances are separate. Other deductions, credits and final return tables can change tax.
- This uses the published 2026 annual planning schedule. The final tax lookup table can differ below $100,000 taxable income. Both federal and adjusted state income must stay at or below $200,000 for the numeric estimate.
Official state sources: Source 1, Source 2, Source 3
Find your bracket
Federal marginal rate
Rate on the next dollar of taxable ordinary income.
- Effective rate on income
- 10.2%
- Effective rate on taxable income
- 13.0%
- Federal income tax
- $7,670
- Taxable income
- $58,900
CA income tax
This state estimate is unavailable for the selected profile. Federal results remain available.
State references: Official source 1, Official source 2, Official source 3
How brackets divide your income
A single filer earning $75,000 has $58,900 of taxable income after the standard deduction. Their federal tax is $7,670, or 10.2% of income.
| Slice | Income | Tax |
|---|---|---|
| Standard deduction | $16,100 | $0 |
| 10% bracket | $12,400 | $1,240 |
| 12% bracket | $38,000 | $4,560 |
| 22% bracket | $8,500 | $1,870 |
2026 federal tax by income
| Income | Single | Married jointly | Head of household |
|---|---|---|---|
| $50,000 | $3,820 | $1,780 | $2,748 |
| $75,000 | $7,670 | $4,640 | $5,748 |
| $100,000 | $13,170 | $7,640 | $9,588 |
| $150,000 | $24,734 | $15,340 | $20,991 |
| $250,000 | $51,304 | $37,468 | $46,919 |
2026 capital gains thresholds
Long-term capital gains and qualified dividends share taxable-income space with ordinary income.
| Filing status | 0% up to | 15% up to |
|---|---|---|
| Single | $49,450 | $545,500 |
| Married jointly | $98,900 | $613,700 |
| Married separately | $49,450 | $306,850 |
| Head of household | $66,200 | $579,600 |
The rate above the 15% threshold is 20%. These ordinary investment rates exclude special asset rates and the separate investment-income surtax.
Estimates apply the supplied reviewed federal rules and basic standard deduction. Credits, itemized deductions and other adjustments can change tax. Reference tables include federal brackets and available state ordinary wage schedules. Any state tax estimate appears separately.
Federal sources: Source 1, Source 2, Source 3, Source 4, Source 5, Source 6, Source 7, Source 8, Source 9
Tax bracket questions
Which federal income-tax rates apply in 2026?
The ordinary income rates are 10%, 12%, 22%, 24%, 32%, 35%, 37%. Filing status determines the thresholds, which apply to taxable income after deductions.
Which income uses the 2026 brackets?
These estimates apply to income for tax year 2026. For a calendar-year filer, the return for that income is normally filed in 2027.
Where can I find brackets for 2027?
Check IRS guidance for that tax year. This page uses 2026 brackets and does not estimate a later year by adjusting those thresholds.
How do marginal and effective rates differ?
Your marginal rate is the rate on the next dollar of taxable ordinary income. Your effective rate divides total income tax by income; the results also show that calculation using taxable income as the denominator.
What standard deductions does this 2026 estimate use?
The basic deduction is $16,100 for a single filer, $32,200 for married filing jointly, $16,100 for married filing separately and $24,150 for head of household. Additional deductions based on age or blindness are not included.
Do state brackets match federal brackets?
States set their own rates, deductions and filing rules. This page lists federal brackets and shows a separate state income-tax estimate when one is available for the selected inputs.
Which rates apply to long-term capital gains?
Ordinary long-term capital gains and qualified dividends use 0%, 15% and 20% rates, with thresholds based on filing status and taxable income. Ordinary income uses some of that taxable-income space first; special asset rates and the separate investment-income surtax can also matter.
Are Social Security and Medicare included in my bracket?
Social Security and Medicare are payroll taxes, separate from federal income-tax brackets. The bracket calculator excludes payroll taxes; the paycheck calculator includes them in its take-home estimate.
Which parts of my tax return can change this estimate?
This calculation uses ordinary income and the basic standard deduction. Credits, itemized deductions, age-related deductions and other adjustments can change your final income tax.