The U.S. federal income tax is progressive — different slices of your income are taxed at different rates. Each slice is a "bracket." Your top bracket is your marginal tax rate; your overall blended rate (total tax divided by total income) is your effective tax rate.
2026 brackets for single filers:
- 10% on the first $12,400 of taxable income
- 12% from $12,401 to $50,400
- 22% from $50,401 to $107,500
- 24% from $107,501 to $205,300
- 32% from $205,301 to $260,900
- 35% from $260,901 to $652,250
- 37% above $652,250
MFJ brackets are roughly double these ranges; HoH sits between single and MFJ.
Common misconception: people think "I crossed into the 22% bracket — now ALL my income is taxed at 22%." It's not. Only the income in that bracket is taxed at 22%. The first $12,400 is still at 10%, the next chunk at 12%, etc. Earning $1 more never costs you more than $1.
SE tax is separate from these brackets — it's a flat 15.3% on adjusted SE income, no progression.