Marriage Tax Calculator
Does saying “I do” cut your federal tax bill or raise it? Enter both incomes and we compare 2026 federal income tax two ways — as two single filers versus one married-filing-jointly return — and put a dollar figure on your marriage bonus or penalty.
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Compare softwareWhy marriage changes the math
Married couples filing jointly share one set of brackets and one standard deduction ($32,200 in 2026 — exactly twice the single $16,100). For 2026, every joint bracket through the 32% tier is precisely double the single threshold, so a couple with similar incomes lands almost exactly where two singles would. The magic happens when incomes are unequal: the higher earner’s income spills into bracket space the lower earner was not using, which lowers the combined bill — the marriage bonus.
The squeeze only appears at the top. The 35% joint bracket ends at $768,600, well short of double the single $640,600, so two large incomes stacked together reach the 37% rate sooner — the classic marriage penalty.
2026 federal brackets: single vs married filing jointly
| Rate | Single — taxable income up to | Married filing jointly — up to |
|---|---|---|
| 10% | $12,400 | $24,800 |
| 12% | $49,840 | $99,600 |
| 22% | $106,250 | $211,400 |
| 24% | $201,775 | $403,550 |
| 32% | $256,225 | $512,450 |
| 35% | $640,600 | $768,600 |
| 37% | above $640,600 | above $768,600 |
Source: IRS Rev. Proc. 2025-32 inflation adjustments for tax year 2026; standard deduction $16,100 single / $32,200 joint.
How it’s calculated
Each income is reduced by the 2026 standard deduction, then run through the progressive brackets: tax = Σ (income within each bracket × that bracket’s rate). The single scenario taxes each spouse separately with single brackets and a $16,100 deduction each; the married scenario taxes combined income with joint brackets and a $32,200 deduction. Penalty or bonus = two-singles total − joint total.
Models ordinary wage income, the standard deduction, and 2026 federal brackets only — no state tax, FICA, credits (EITC, child tax credit), capital-gains rates, itemizing, AMT, or NIIT, each of which can change the outcome. Not tax advice.
Worked example
Spouse 1 earns $85,000 (single tax $9,926) and Spouse 2 earns $45,000 (single tax $3,220) — $13,146 combined. Married filing jointly on $130,000, the bill is $11,240, a marriage bonus of $1,906. A one-income $120,000 couple does even better: $17,626 single vs $10,040 joint, a $7,586 bonus. But two $500,000 earners pay $276,359 as singles and $280,373 married — a $4,014 penalty from the compressed top brackets.
Common mistakes
- Assuming marriage always raises taxes — for most unequal-income couples it is a bonus, not a penalty.
- Forgetting credit phase-outs: the EITC and IRA deduction limits use joint thresholds that are not double the single ones.
- Comparing against married-filing-separately — MFS uses half-size brackets and blocks several credits, so it rarely helps.
- Ignoring state income tax, where bracket structures can create penalties the federal math avoids.
Where it is used
- Deciding whether a December or January wedding changes this year’s taxes.
- Setting W-4 withholding after marriage so April holds no surprises.
- Estimating the tax side of a two-career versus one-career household decision.
- Sanity-checking a preparer’s “you saved by filing jointly” claim.
Frequently asked questions
Who gets a marriage bonus?
Couples with unequal incomes. Joint brackets are twice the single brackets through the 32% tier in 2026, so the higher earner’s income spreads into bracket space the lower earner was not using. A one-income $120,000 household saves about $7,586 versus filing as a single.
Who pays a marriage penalty in 2026?
At the federal bracket level, mainly very high dual earners: the 35% joint bracket tops out at $768,600, less than double the single $640,600, so two $500,000 earners pay about $4,014 more married. Penalties can also arise from credit phase-outs like the EITC, the $10,000-style SALT-type caps, and some state tax structures, which this calculator does not model.
Should we file separately to avoid the penalty?
Usually not. Married filing separately uses bracket thresholds that are half of the joint ones, so it rarely undoes a bracket penalty, and it disqualifies you from several credits. It occasionally helps with income-driven student-loan payments or huge medical deductions — run the numbers or ask a preparer.
Does this include state taxes, credits, or FICA?
No — it compares federal income tax using 2026 brackets and standard deductions only. Payroll (FICA) taxes are unaffected by marriage. State income taxes, the EITC and child tax credit, capital-gains rates, and itemized deductions can each move the penalty-or-bonus answer.
We are marrying in December — which year counts?
Your filing status is set by December 31. Married on the last day of the year means the IRS treats you as married for the entire tax year, so a late-December wedding applies these joint numbers to all of that year’s income.