The United States taxes income in layers. Each layer, called a bracket, has its own rate, and only the income inside that layer is taxed at that rate. Moving into a higher bracket does not raise the tax on income you already earned in lower brackets.
2026 brackets
These apply to taxable income, which is your income after the standard deduction ($16,100 for single filers and $32,200 for married couples filing jointly in 2026) and any pre-tax deductions.
| Rate | Single | Married filing jointly |
|---|---|---|
| 10% | $0 to $12,400 | $0 to $24,800 |
| 12% | $12,400 to $50,400 | $24,800 to $100,800 |
| 22% | $50,400 to $105,700 | $100,800 to $211,400 |
| 24% | $105,700 to $201,775 | $211,400 to $403,550 |
| 32% | $201,775 to $256,225 | $403,550 to $512,450 |
| 35% | $256,225 to $640,600 | $512,450 to $768,700 |
| 37% | $640,600 and up | $768,700 and up |
A worked example: $75,000, single
Start with $75,000 and subtract the $16,100 standard deduction. Taxable income is $58,900. Now apply each bracket to the slice of income that falls inside it:
| Rate | Bracket | Income in bracket | Tax |
|---|---|---|---|
| 10% | $0 to $12,400 | $12,400 | $1,240 |
| 12% | $12,400 to $50,400 | $38,000 | $4,560 |
| 22% | $50,400 to $105,700 | $8,500 | $1,870 |
The total federal income tax is about $7,670. That is 10.2% of the $75,000 salary, even though the top bracket reached was 22%. That gap between 22% (the marginal rate) and 10.2% (the average rate) is the main thing people get wrong about brackets.
Marginal vs effective rate
- Marginal rate: the rate on your last dollar of income. This matters when you ask what a raise, bonus or 401(k) contribution is worth.
- Effective rate: total income tax divided by total income. This tells you the overall burden.
Does a raise ever cut your pay?
Not because of income tax. A raise can push part of your income into a higher bracket, but only the extra income is taxed at the higher rate, so your take-home pay still goes up when your gross pay goes up.
What lowers taxable income
Traditional 401(k) contributions, HSA contributions and the standard deduction all reduce taxable income. The 401(k) guide shows how much a contribution is really worth.
Withholding is separate
What your employer withholds each paycheck is an estimate based on your Form W-4. Your actual tax is settled when you file your return.
Try the take-home pay calculator to see your own numbers, or pick your state from the state list.