How brackets work
Only the income inside a bracket is taxed at that rate. A single filer with $75,000 of taxable income in 2026 pays 10% on the first $12,400, 12% on the next $38,000 and 22% only on the last $24,600, for $11,212, an effective rate of 14.9%.
Brackets are the official IRS figures for each year (2026, 2027). State tax and credits are not included.
Frequently asked questions
What is the difference between marginal and effective rate?
Marginal is the rate on your last dollar. Effective is total tax divided by taxable income, which is lower.
Are these the official brackets?
Yes: IRS Rev. Proc. 2025-32 for 2026 and Rev. Proc. 2026-35 for 2027.
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