FEDERAL TAX ยท TAX YEAR 2026
2026 Marginal and effective tax rate calculator
Compare your federal marginal rate with income tax as a share of ordinary income. For tax year 2026, generally filed in 2027.
Your estimate
How this calculator works
Subtract the total eligible deduction from ordinary income, apply the progressive brackets, and divide tax by income before deductions. The marginal rate is the rate on the next taxable dollar.
Worked example
A single filer with $75,000 ordinary income and a $16,100 standard deduction has $58,900 taxable income and $7,670 tax: a 10.23% effective rate and a 22% next-dollar marginal rate.
What this estimate includes
Tax is before credits. Capital gains, special deductions, payroll and state taxes are excluded. Additional deductions for age or blindness must be entered in a custom total. Unused deductions can shield additional gross income before it becomes taxable.
2026 rules and sources
Rates, thresholds, standard deductions and child-credit amounts use IRS Revenue Procedure 2025-32. See the 2026 federal bracket tables for all filing statuses. Read the full assumptions and sources.