Tax BracketsFederal income tax on common taxable incomes
The 2026 income tax before credits on taxable income (income after deductions) for three filing statuses. Tap an amount for all four statuses and 2027.
| Taxable income | Single | Married filing jointly | Head of household |
|---|---|---|---|
| $25,000 | $2,752 | $2,504 | $2,646 |
| $40,000 | $4,552 | $4,304 | $4,446 |
| $50,000 | $5,752 | $5,504 | $5,646 |
| $60,000 | $7,912 | $6,704 | $6,846 |
| $75,000 | $11,212 | $8,504 | $9,401 |
| $100,000 | $16,712 | $11,504 | $14,901 |
| $125,000 | $22,598 | $16,924 | $20,787 |
| $150,000 | $28,598 | $22,424 | $26,787 |
| $200,000 | $40,598 | $33,424 | $38,787 |
| $250,000 | $56,456 | $45,196 | $54,647 |
| $300,000 | $73,769 | $57,196 | $71,961 |
| $400,000 | $108,769 | $81,196 | $106,961 |
| $500,000 | $143,769 | $112,912 | $141,961 |
These are the amounts of tax on taxable income, which is the income left after the standard deduction or itemized deductions. To start from your pay instead, use the calculator and keep the standard deduction ticked.
Marginal and average rates
The tax grows faster than income only because the rate steps up from bracket to bracket. For a single filer in 2026, $100,000 of taxable income is taxed at $16,712 overall, which is 16.7% on average, while the marginal rate on the next dollar is 22%. At $300,000 the average rate is 24.6% and the marginal rate 35%. The marginal rate is the one that matters for the tax on extra income; the average rate is what you pay on the whole.
Sources
- Tax year 2027: Internal Revenue Service, Revenue Procedure 2026-35, released 5 November 2026 (irs.gov): rate schedules (section 3.01), maximum capital gains rate amounts (3.03), alternative minimum tax (3.11) and standard deduction (3.15).
- Tax year 2026: Internal Revenue Service, Revenue Procedure 2025-32 (irs.gov) and the IRS news release on the 2026 inflation adjustments (irs.gov).
- Both PDFs were downloaded and read on 13 November 2026. Every table was checked: the cumulative tax of each bracket in the official table equals the tax computed from the lower brackets, to the cent.
Figures from the IRS revenue procedures read on 13 November 2026. The tax year 2027 figures were released on 5 November 2026 and the revenue procedure itself says later legislation may change them. This site is independent, not connected with the IRS, and gives arithmetic, not tax advice.