Marriage Tax Calculator 2026
Enter each spouse's income to see whether marriage raises or lowers your 2026 federal income tax. The calculator taxes each of you as a single filer with the $16,100 standard deduction, then taxes your combined income on one joint return with the $32,200 standard deduction. The gap between the two is your marriage penalty or marriage bonus. It covers federal income tax only, so credits, state tax, the net investment income tax and the Additional Medicare Tax are left out.
Wages, salary and other ordinary income for 2026, before tax.
Enter 0 if Spouse B has no income.
Traditional 401(k), HSA and other contributions taken out before federal income tax.
Same as for Spouse A. Leave at 0 if none.
Spouse A tax, filing single
$10,970
Spouse B tax, filing single
$2,620
Total as two single filers
$13,590
Tax filing jointly
$11,240
Marriage bonus
$2,350
Filing jointly saves $2,350 compared with two single returns.
Taxable income as single filers is $73,900 and $23,900, after a $16,100 standard deduction each. Filing jointly, it is $97,800 after the $32,200 joint standard deduction.
Federal income tax only, 2026 brackets and standard deduction. Tax credits such as the EITC and child tax credit, state tax, the net investment income tax and the Additional Medicare Tax are not included.
How to use the Marriage Tax Calculator
- Enter Spouse A's and Spouse B's annual income before tax. Use 0 for a spouse with no income.
- Add pre-tax deductions for each spouse, such as traditional 401(k) or HSA contributions. Leave them at 0 if you have none.
- Read the results, which update as you type. You see each spouse's tax as a single filer, the total for two single returns, the tax on a joint return and the difference between them.
How the marriage penalty is calculated
Marriage penalty or bonus = Tax_MFJ − (Tax_single_A + Tax_single_B)
Each spouse's single taxable income is their income minus pre-tax deductions minus the $16,100 standard deduction. The joint return adds both incomes, subtracts both spouses' pre-tax deductions and takes the $32,200 joint standard deduction. Each taxable income then runs through its 2026 bracket table. A positive result is a marriage penalty. A negative result is a marriage bonus.
Worked example
Two spouses earn $500,000 each. As single filers, each has taxable income of $483,900 and owes $138,134, so $276,269 together. Filing jointly, taxable income is $967,800 and the tax is $280,251. The marriage penalty is $3,982. It comes from the 37% bracket, which starts at $768,700 of joint taxable income instead of twice the single $640,600. A couple earning $120,000 and $0 sees the reverse: $17,570 if the earner files single, $10,040 on a joint return, a marriage bonus of $7,530.
2026 brackets: single vs. married filing jointly
For 2026, every joint bracket threshold up to 35% is exactly twice the single threshold, and the joint standard deduction is twice the single one. Two spouses with equal incomes below the top bracket owe the same tax either way.
The 37% bracket is the exception. A single filer reaches it above $640,600 of taxable income. A married couple reaches it above $768,700, not $1,281,200. For equal earners, the penalty is 2% of joint taxable income above $768,700. It stops growing at $10,250, once each spouse alone would be in the 37% bracket.
| Rate | Single, up to | Twice the single figure | Married filing jointly, up to |
|---|---|---|---|
| 10% | $12,400 | $24,800 | $24,800 |
| 12% | $50,400 | $100,800 | $100,800 |
| 22% | $105,700 | $211,400 | $211,400 |
| 24% | $201,775 | $403,550 | $403,550 |
| 32% | $256,225 | $512,450 | $512,450 |
| 35% | $640,600 | $1,281,200 | $768,700 |
| 37% | No upper limit | No upper limit | No upper limit |
| Standard deduction | $16,100 | $32,200 | $32,200 |
One main earner: marriage bonus
The joint return gives the higher earner twice as much room in the 10%, 12% and 22% brackets plus a second standard deduction. At $120,000 and $0 the bonus is $7,530. At $90,000 and $40,000 it is $2,350.
Equal incomes: usually no difference
At $60,000 each, both ways come to $10,040. At $400,000 each, both come to $206,269, because joint taxable income of $767,800 stays just under the $768,700 start of the joint 37% bracket.
Two high earners: marriage penalty
At $500,000 each, the joint return taxes $199,100 at 37% that two single returns would tax at 35%. That 2% difference costs $3,982.
Frequently asked questions
What is the marriage penalty?
It is the extra federal income tax a married couple owes on a joint return compared with what the two spouses would owe as single filers. In the 2026 brackets and standard deduction, the only source of a penalty is the 37% bracket, which starts at $768,700 of joint taxable income instead of twice the single $640,600.
When do you get a marriage bonus?
When one spouse earns much more than the other. The joint return doubles the width of the lower brackets and the standard deduction, so more of the higher earner's income is taxed at lower rates. With $120,000 and $0 the bonus is $7,530. With $90,000 and $40,000 it is $2,350.
Why is there no penalty for two equal incomes?
Up to the 35% bracket, every 2026 joint threshold and the joint standard deduction are twice the single figure. Two equal incomes on a joint return fill the same brackets as two single returns would. At $60,000 each the tax is $10,040 both ways.
What does this calculator leave out?
It covers federal income tax on ordinary income with the standard deduction. It does not include tax credits such as the earned income tax credit or child tax credit, itemized deductions, capital gains rates, state income tax, the 3.8% net investment income tax or the 0.9% Additional Medicare Tax. Several of these have their own marriage penalties, so your full tax picture can differ from the result here.
Can filing separately avoid the penalty?
No. For 2026 the married filing separately brackets are half the joint brackets, so the 37% rate starts at $384,350 for each spouse, far below the single $640,600. On the brackets alone, two separate returns never owe less than one joint return. With equal incomes the totals match, and with unequal incomes the separate returns often cost more. This calculator compares single and joint returns only.