Federal Tax Bracket Explorer 2026
Move the slider and watch each dollar of your salary find its bracket. Federal rates come from IRS Rev. Proc. 2025-32 — add a New York layer to see what the state, the city, or Yonkers adds.
Slider covers $0 – $1,000,000. Type a larger amount (up to $5,000,000) to see the top brackets, including New York's flat-rate bands.
New York standard deduction: $8,000 (Single).
The same salary, taxed with and without New York — the difference is the state layer, not the federal brackets.
Federal tax
$13,170
on $83,900 taxable income
Total income tax
$18,030
federal + NY State
Marginal rate
27.90%
tax on your next dollar (22.00% federal)
Effective rate
18.03%
13.17% federal only · take-home $81,970
| Income in bracket | Rate | Amount taxed | Tax |
|---|---|---|---|
| $0 – $12,400 | 10.00% | $12,400 | $1,240 |
| $12,400 – $50,400 | 12.00% | $38,000 | $4,560 |
| $50,400 – $105,700Your bracket | 22.00% | $33,500 | $7,370 |
| $105,700 – $201,775 | 24.00% | $0 | $0 |
| $201,775 – $256,225 | 32.00% | $0 | $0 |
| $256,225 – $640,600 | 35.00% | $0 | $0 |
| Over $640,600 | 37.00% | $0 | $0 |
Only the slice of income inside each band is taxed at that band's rate. Your marginal rate is the rate on the last dollar; your effective rate is the average across all of them.
| Income in bracket | Rate | Amount taxed | Tax |
|---|---|---|---|
| $0 – $8,500 | 3.90% | $8,500 | $332 |
| $8,500 – $11,700 | 4.40% | $3,200 | $141 |
| $11,700 – $13,900 | 5.15% | $2,200 | $113 |
| $13,900 – $80,650 | 5.40% | $66,750 | $3,605 |
| $80,650 – $215,400Your bracket | 5.90% | $11,350 | $670 |
| $215,400 – $1,077,550 | 6.85% | $0 | $0 |
| $1,077,550 – $5,000,000Flat rate | 10.45% | $0 | $0 |
| $5,000,000 – $25,000,000Flat rate | 11.10% | $0 | $0 |
| Over $25,000,000Flat rate | 11.70% | $0 | $0 |
New York's top bands are flat: once taxable income crosses $1,077,550 (single), the top rate applies to all of it under NYS Tax Law §601(d) — the lower bands no longer apply. That is why the table greys them out instead of adding them up.
At $100,000 (single), your marginal rate is 27.90%: that is the tax on one more dollar of income. Your effective rate is 18.03%: total income tax divided by gross income. The effective rate is lower because the standard deduction ($16,100 federal) is taxed at 0%, and the first dollars are taxed at 10% and 12% — only the dollars above $50,400 reach the 22% band. A raise never makes you poorer: only the part of the raise inside the higher band is taxed at the higher rate.
Read the full 2026 bracket tables → · See the same salary as a paycheck (adds FICA and withholding) →
- Federal brackets and standard deduction: IRS Rev. Proc. 2025-32 (2026 inflation adjustments, including the One Big Beautiful Bill amendments).
- New York State rates and standard deduction: New York State Department of Taxation and Finance — tax tables and standard deductions.
- NYC resident rates: NYS-50-T-NYC withholding tables; Yonkers surcharge (16.75% of NY State tax): NYS-50-T-Y.
Estimates only. This tool provides estimates for informational and planning purposes only. It is not tax, legal, or financial advice, and results should not be used for tax filing. Tax law changes, and your actual liability depends on credits, deductions, and circumstances this tool does not model. See our disclaimer and consult a qualified tax professional for advice about your situation.