Federal tax does not take one percentage from your whole salary. It takes a lower percentage from the first slice of taxable income, a higher percentage from the next slice, and so on, up to the bracket your last dollar reaches. That is why two people with the same top bracket can pay very different total amounts.
Use the calculator to turn these brackets into an estimated paycheck, then come back here to see why the federal line is what it is.
The seven rates, and what they apply to
For tax year 2026, the federal rates are 10 percent, 12 percent, 22 percent, 24 percent, 32 percent, 35 percent, and 37 percent. They apply to taxable income, which is income after deductions, not to gross salary. A reader who earns 75,000 dollars does not have 75,000 dollars of taxable income if a standard deduction applies, and that distinction changes every bracket calculation that follows.
Source for the thresholds in this guide: IRS Revenue Procedure 2025-32, for tax year 2026, filed in 2027. Figures are a dated 2026 snapshot. They are general educational information, not tax advice for an individual return.
Single filer thresholds for 2026
| Taxable income, single | Rate |
|---|---|
| Up to $12,400 | 10% |
| $12,401 to $50,400 | 12% |
| $50,401 to $105,700 | 22% |
| $105,701 to $201,775 | 24% |
| $201,776 to $256,225 | 32% |
| $256,226 to $640,600 | 35% |
| Over $640,600 | 37% |
Joint, head of household, and separate thresholds
Married filing jointly thresholds are generally double the single thresholds at the lower brackets, then diverge at the top: 10 percent to $24,800, 12 percent to $100,800, 22 percent to $211,400, 24 percent to $403,550, 32 percent to $512,450, 35 percent to $768,700, and 37 percent above $768,700.
Head of household thresholds for 2026 are 10 percent to $17,700, 12 percent to $67,450, 22 percent to $105,700, 24 percent to $201,775, 32 percent to $256,200, 35 percent to $640,600, and 37 percent above. Married filing separately thresholds are generally half the joint thresholds, with 35 percent to $384,350 and 37 percent above that.
A salary worked through the brackets
Take a single filer earning $75,000 a year, with no pre-tax deductions. The 2026 standard deduction for a single filer is $16,100, so taxable income is $58,900. Federal tax is not 22 percent of $58,900. It is 10 percent of the first $12,400, which is $1,240, plus 12 percent of the slice from $12,400 to $50,400, which is $4,560, plus 22 percent of the slice from $50,400 to $58,900, which is $1,870. The total is $7,670. The marginal rate is 22 percent, because that is the rate on the last dollar, but the effective federal rate on gross pay is $7,670 divided by $75,000, about 10.2 percent.
That gap between marginal and effective rates is the most common misunderstanding in paycheck reading. A move into a higher bracket never taxes the whole salary at the higher rate, it only taxes the slice above the threshold at that rate.
What brackets do not decide on their own
Brackets alone do not give a paycheck result. Withholding on a pay stub also depends on the W-4, on pre-tax deductions such as a 401k or health premiums, on Social Security and Medicare, and on state tax. A bracket guide explains the federal slice, and the paycheck calculator combines it with those other slices. For the other slices, see the guides on withholding, FICA, and the standard deduction linked from the paycheck hub.
FAQs
Am I taxed at my top bracket on all my income?
No. Each slice of taxable income is taxed at its own rate. Only the slice above a threshold is taxed at the higher rate.
Why is my federal tax lower than my bracket times my salary?
Because the standard deduction reduces taxable income first, and because lower brackets apply to the first slices. Both effects lower the total below a single-rate calculation.
Do these brackets change every year?
Yes, thresholds are generally adjusted for inflation each year. The figures here are for 2026 only, and a 2027 update will need new thresholds.