Marginal Tax Rate Calculator
2026 rulesFind what your next dollar of income actually costs in tax.
Your numbers
Result
Tax on your next dollar of wages
- Federal bracket22%
- Actual federal marginal rate (incl. phase-ins)22%
- Employee FICA7.65%
- Combined marginal rate29.6%
- Average federal rate14.6%
How it works
The calculator runs your return twice, with and without a little extra income, and divides the difference. That catches what a bracket table misses: Social Security becoming taxable, gains moving into the 15% range, or a deduction phasing out.
FICA adds 7.65% on wages up to $184,500 and 1.45% above it. Your state's rate comes from its 2026 brackets.
2026 figures: IRS Rev. Proc. 2025-32 (2026 inflation adjustments).
Questions
Why is my marginal rate higher than my bracket?
For retirees, each extra dollar can make 85 cents of Social Security taxable, so a 22% bracket can act like 40.7%.
What is the average or effective rate?
Total tax divided by income. It's always lower than the marginal rate because the first dollars are taxed at lower rates.