Choose the correct tax year

The calculator includes separate 2024, 2025, and 2026 federal bracket and standard-deduction tables. Select the year that matches the return you are estimating; each result labels that year. The default is 2026, when the standard deduction is $16,100 for single and married filing separately, $32,200 for married filing jointly, and $24,150 for head-of-household filers.

How progressive tax is calculated

Gross income is reduced by the larger of the selected year's standard deduction or the itemized amount entered. The taxable income is then split among the progressive brackets. Each slice is multiplied by that bracket's rate and the slices are added, so a marginal rate never applies to all income. The result table makes those individual bracket amounts visible.

2026 ordinary-income brackets

Rate	Single	Married filing jointly	Head of household
10%	$0–$12,400	$0–$24,800	$0–$17,700
12%	$12,401–$50,400	$24,801–$100,800	$17,701–$67,450
22%	$50,401–$105,700	$100,801–$211,400	$67,451–$105,700
24%	$105,701–$201,775	$211,401–$403,550	$105,701–$201,750
32%	$201,776–$256,225	$403,551–$512,450	$201,751–$256,200
35%	$256,226–$640,600	$512,451–$768,700	$256,201–$640,600
37%	Over $640,600	Over $768,700	Over $640,600

The 2025 standard deductions reflect the subsequently enacted law applicable to that year. Annual statutory values are retained in the calculator rather than being overwritten, allowing historical estimates to remain reproducible.

Choose the correct tax year

How progressive tax is calculated

2026 ordinary-income brackets

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