There is no single federal income tax rate. The US uses a progressive system with seven marginal rates from 10% to 37%. Your rate depends on your taxable income and your filing status.
Marginal rate vs effective rate
Your marginal rate is the rate on your last dollar of income. Your effective rate is your total federal income tax divided by your income. For a single filer earning $100,000 in 2026, the marginal rate is 24% but the effective federal income tax rate is much lower, about 13%.
| Gross pay | Taxable income | Federal income tax | Effective rate | Top bracket |
|---|---|---|---|---|
| $40,000 | $23,900 | $2,620 | 14.2% | 12% |
| $60,000 | $43,900 | $5,020 | 16.0% | 12% |
| $100,000 | $83,900 | $13,170 | 20.8% | 22% |
| $200,000 | $183,900 | $36,734 | 25.5% | 24% |
| $500,000 | $483,900 | $138,134 | 31.9% | 35% |
Single filer, 2026, standard deduction only.
The seven rates
- 10%: the lowest bracket, up to $12,400 of taxable income for a single filer.
- 12% and 22%: where most middle-income households land.
- 24%, 32% and 35%: higher earners.
- 37%: single taxable income above $640,600 in 2026.
Other federal taxes
Income tax is not the only federal tax on pay. Employees also pay 6.2% Social Security (up to a wage limit) and 1.45% Medicare through FICA, and long-term investment gains use separate rates of 0%, 15% and 20%.