In short
For 2026 the standard deduction is $16,100 (single) or $32,200 (married filing jointly) and taxable income above it is taxed in seven bands from 10% to 37%. A single filer on $85,000 pays $9,870 of federal income tax, an effective rate of 11.6% even though the marginal rate is 22%; the same income filed jointly costs $5,840. Credits such as the $2,200 child tax credit then reduce the bill dollar for dollar.
Federal income tax is charged in layers, not as one rate on everything you earn. This guide walks through the 2026 brackets, the standard deduction that comes off first, the difference between your marginal and effective rate, and how credits cut the final bill. By the end you will be able to work out your own federal tax by hand and check it against the calculator.
Open the US federal income tax calculator →
The 2026 federal tax brackets
The IRS adjusts the brackets for inflation every year. For tax year 2026 (the return you file in early 2027) there are seven rates from 10% to 37%. The thresholds below are on taxable income, which is your income after the standard deduction or itemized deductions, not your salary.
| Rate | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 10% | $0 – $12,400 | $0 – $24,800 | $0 – $17,700 |
| 12% | $12,400 – $50,400 | $24,800 – $100,800 | $17,700 – $67,450 |
| 22% | $50,400 – $105,700 | $100,800 – $211,400 | $67,450 – $105,700 |
| 24% | $105,700 – $201,775 | $211,400 – $403,550 | $105,700 – $201,750 |
| 32% | $201,775 – $256,225 | $403,550 – $512,450 | $201,750 – $256,200 |
| 35% | $256,225 – $640,600 | $512,450 – $768,700 | $256,200 – $640,600 |
| 37% | Over $640,600 | Over $768,700 | Over $640,600 |
Married filing separately uses the single thresholds except at the top, where 37% starts at $384,350 (half the joint figure). Each rate applies only to the slice of income inside that band. Crossing into the 22% bracket does not make all of your income taxable at 22%; only the dollars above $50,400 (single) are.
The standard deduction comes off first
Before any bracket is applied, you subtract a deduction. For 2026 the standard deduction is $16,100 for single filers, $32,200 for married couples filing jointly and $24,150 for heads of household. Taxpayers who are 65 or older or blind add $1,650 per condition if married, or $2,050 if unmarried.
So a single person earning $50,000 in wages has taxable income of $50,000 − $16,100 = $33,900. The first $16,100 is taxed at 0%, which is why the effective rate is always lower than the bracket you land in. You only itemize instead if your mortgage interest, state and local taxes (capped at $40,400 in 2026), charitable gifts and medical costs above 7.5% of AGI add up to more than the standard amount; the itemized vs standard deduction calculator compares the two.
Marginal rate vs effective rate
Your marginal rate is the rate on your next dollar of income: the bracket your last dollar falls in. It matters for decisions at the margin, such as whether a 401(k) contribution is worth it or how much a raise is taxed. Your effective rate is total tax divided by total income, and it is always lower because of the deduction and the lower brackets underneath.
The six cases below use wages only, the standard deduction and no credits. The arithmetic is the same every time: subtract the deduction, fill each bracket in turn, add the slices.
| Gross income | Status | Taxable income | Federal tax | Marginal | Effective |
|---|---|---|---|---|---|
| $50,000 | Single | $33,900 | $3,820 | 12% | 7.6% |
| $50,000 | Married joint | $17,800 | $1,780 | 10% | 3.6% |
| $85,000 | Single | $68,900 | $9,870 | 22% | 11.6% |
| $85,000 | Married joint | $52,800 | $5,840 | 12% | 6.9% |
| $150,000 | Single | $133,900 | $24,734 | 24% | 16.5% |
| $150,000 | Married joint | $117,800 | $15,340 | 22% | 10.2% |
Notice the gap: a single filer on $150,000 sits in the 24% bracket but pays 16.5% overall. A married couple on the same household income, with one earner, pays $15,340, because the joint brackets and deduction are exactly double the single ones.
Worked example: single filer on $85,000
Taxable income: $85,000 − $16,100 standard deduction = $68,900.
- 10% on the first $12,400 = $1,240
- 12% on $12,400 to $50,400 ($38,000) = $4,560
- 22% on $50,400 to $68,900 ($18,500) = $4,070
Federal income tax = $1,240 + $4,560 + $4,070 = $9,870, an effective rate of 11.6% on gross income. Marginal rate: 22%. Only $18,500 of the $85,000 is actually taxed at 22%.
The same person filing jointly with a non-working spouse: taxable income $52,800; 10% on $24,800 = $2,480; 12% on the remaining $28,000 = $3,360; total $5,840.
Put $3,000 into a pre-tax 401(k) or HSA and the single filer’s taxable income drops to $65,900 and the tax to $9,210, a saving of $660, which is $3,000 × the 22% marginal rate.
What else comes out of a paycheck
Income tax is only one deduction. Employees also pay Social Security tax at 6.2% on wages up to $184,500 in 2026, and Medicare at 1.45% on all wages, with an extra 0.9% above $200,000 (single) or $250,000 (joint). On $85,000 that is $5,270 of Social Security and $1,232.50 of Medicare, which is why the paycheck calculator shows roughly 21% of gross going to federal taxes before state tax.
State income tax is separate and varies enormously: nine states tax no wages at all, while California’s top rate reaches 13.3%. A single filer on $85,000 pays about $3,675 in California and nothing in Texas. The state income tax calculator covers all 50 states and DC.
How credits work
Deductions reduce taxable income; credits reduce the tax itself, dollar for dollar. A $2,200 credit is worth $2,200 to everyone, whereas a $2,200 deduction is worth $264 in the 12% bracket and $484 in the 22% bracket.
The largest credit for most families is the child tax credit: $2,200 per qualifying child under 17 in 2026, plus $500 for other dependents, reduced by $50 for every $1,000 of modified AGI above $200,000 ($400,000 joint). Up to $1,700 per child is refundable, limited to 15% of earned income above $2,500, so a family whose credit exceeds its tax can still receive part of it back.
A married couple with two children and $95,000 of wages owes $7,040 of tax before credits (taxable income $62,800). Two children at $2,200 each is $4,400, leaving a bill of $2,640. Run your own family through the child tax credit calculator.
What people get wrong
- “A raise will push me into a higher bracket and I’ll take home less.” Impossible under a marginal system. Only the dollars above the threshold are taxed at the higher rate; the rest is untouched.
- Applying the brackets to gross pay. The brackets run on taxable income. Forgetting the $16,100 or $32,200 standard deduction overstates tax by $1,610 to $7,000 or more.
- Treating the bracket rate as the tax rate. The single filer “in the 24% bracket” on $150,000 pays 16.5%. Use the effective rate for budgeting and the marginal rate for decisions.
- Confusing deductions and credits. A credit is worth its face value; a deduction is worth your marginal rate times the amount.
- Ignoring FICA and state tax. Federal income tax of $9,870 on $85,000 becomes more than $16,000 of total deductions once 7.65% FICA and a typical state rate are added.
Frequently asked questions
What are the 2026 federal tax brackets for a single filer?
10% up to $12,400 of taxable income, 12% to $50,400, 22% to $105,700, 24% to $201,775, 32% to $256,225, 35% to $640,600 and 37% above that. These apply to income after the $16,100 standard deduction.
How much federal tax do I pay on $50,000?
A single filer with only wages and the standard deduction pays $3,820: taxable income of $33,900, taxed at 10% on the first $12,400 and 12% on the remaining $21,500. That is an effective rate of 7.6%. A married couple filing jointly on $50,000 pays $1,780.
What is the standard deduction for 2026?
$16,100 for single and married filing separately, $32,200 for married filing jointly and $24,150 for head of household. Add $1,650 (married) or $2,050 (unmarried) for each instance of being 65 or older or blind.
Is the effective tax rate the same as the marginal rate?
No. The marginal rate is the bracket your last dollar falls into; the effective rate is total tax divided by total income. For a single filer on $85,000 the marginal rate is 22% and the effective rate is 11.6%.
How much is the child tax credit in 2026?
$2,200 per qualifying child under 17 with a Social Security number, of which up to $1,700 is refundable. It phases out by $50 per $1,000 of modified AGI above $200,000 (single or head of household) or $400,000 (married filing jointly).
Sources
- IRS — Tax year 2026 inflation adjustments (IR-2025-103); Rev. Proc. 2025-32 — brackets and standard deduction, checked 8 October 2026.
- Rev. Proc. 2025-32; IRC §24 as amended by the One Big Beautiful Bill Act — child tax credit amounts and phase-out, checked 8 October 2026.
- SSA — Contribution and benefit base; IRS Topic 751/560 — Social Security wage base and FICA rates, checked 8 October 2026.
- Tax Foundation — State Individual Income Tax Rates and Brackets, 2026 — state figures, checked 28 October 2026.