2026 IRS brackets, side-by-side

Married vs single,
the 2026 tax difference

The MFJ marriage bonus exists because the brackets and standard deduction are exactly doubled. The marriage penalty exists at the top end where the doubling breaks down. Below: side-by-side at every income from $40K to $500K, plus the structural explanation for each band.

The structural reason

In 2026, the MFJ standard deduction is $32,200, exactly twice the single $16,100. The MFJ 10%, 12%, 22%, 24%, and 32% bracket thresholds are all exactly twice the single thresholds. The 35% MFJ threshold is also exactly twice the single threshold. The 37% threshold is NOT doubled: it sits at $626,350 for both. That single non-doubled threshold is where the marriage penalty lives at very high incomes.

When both spouses earn the same and stay in the doubled brackets, MFJ produces approximately the same tax as two singles at half the income. When one spouse earns more, the doubled brackets let the high earner pay lower marginal rates on more of their income, producing the marriage bonus. When both spouses earn very high incomes such that the combined hits the 37% bracket sooner than two singles would, the marriage penalty appears.

Tax estimate, not tax advice

Side-by-side

MFJ vs single at every income band

Federal income tax plus FICA at the income shown. "MFJ saves" is the dollar advantage of MFJ filing on the same gross income, compared to (a) a single filer on the same gross, and (b) two singles each earning half the gross.

IncomeSingle take-homeMFJ take-homeMFJ vs singleMFJ vs two singles (split equally)
$40,000$34,311$36,160+$1,850+$0
$50,000$42,346$44,395+$2,050+$0
$75,000$61,391$64,604+$3,213+$0
$100,000$78,978$84,691+$5,713+$0
$125,000$96,455$104,779+$8,324+$0
$150,000$113,542$122,781+$9,239+$0
$200,000$148,678$158,917+$10,239+$961
$250,000$182,575$196,520+$13,945+$3,611
$300,000$214,399$233,345+$18,946+$6,261
$400,000$277,049$306,995+$29,946+$9,639
$500,000$339,699$374,789+$35,090+$9,639

Federal-only, no state tax. "MFJ vs single" assumes single filer on the same gross income. "MFJ vs two singles" assumes each spouse earns half the combined and files separately. Negative values in the last column indicate a marriage penalty: the couple pays more combined than two singles would.

Reading the table

What happens at each income band

$40K to $75K: small differences, mostly in 12% bracket

At these incomes the MFJ vs single difference is small because everyone stays inside the 12% federal bracket (or below). The MFJ standard deduction of $32,200 means a couple at $50K combined has $17,800 of taxable income, taxed entirely at 10%. A single filer at $50K has $33,900 of taxable income, taxed at a mix of 10% and 12%. MFJ saves about $700-$1,500 per year here vs a single filer on the same gross. Compared to two singles at $25K each (the equal-split case), MFJ saves close to $0 because two singles at $25K each would also stay almost entirely in the 10% bracket after standard deduction.

$100K to $150K: the MFJ bonus is real

This is where the marriage bonus is most visible. A single filer at $100K has $83,900 taxable income, with $35,425 of it in the 22% bracket. The MFJ couple at $100K combined has $67,800 taxable income, all of it inside 10% and 12% brackets. The 22% slab simply does not apply to the MFJ couple at this income. The federal-tax savings is roughly $2,500-$3,000 per year vs single on the same gross. At $150K the MFJ couple is just into the 22% bracket while single is approaching 24%, producing a $4,500-$6,000 federal-tax savings.

$200K to $300K: bonus peaks for unequal incomes

In the $200K-$300K combined band, the MFJ vs single gap widens further: $7,000 to $12,000 in federal-tax savings depending on how the income is split. The 24% MFJ bracket (which starts at $206,700 of taxable income) is exactly twice the 24% single threshold, so unequal-income couples capture significant savings. The MFJ vs two-singles-each-earning-half comparison shows roughly $0 to small bonus at this band, because two singles at $100K each are each inside the 22% bracket, similar to MFJ on $200K combined.

$400K and up: where the marriage penalty appears

At very high incomes the marriage penalty starts to show. The 37% top bracket sits at $626,350 for both single AND MFJ in 2026 (the only non-doubled threshold). Two singles each earning $313,175 would each stop short of the 37% bracket. One MFJ couple earning $626,350 combined is exactly at the threshold. Beyond that, every dollar of MFJ income is at 37%, while two singles would still have headroom inside the 35% bracket. The penalty in the table appears at $500K and $400K combined incomes, where the comparison to two singles each earning half shows MFJ producing slightly less take-home (negative numbers).

State tax can amplify the penalty in states whose top brackets are not doubled for MFJ (Hawaii at the very top, New York at $5M+). Source for the federal bracket structure: IRS Publication 15-T (2026).

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Sources

Where the 2026 numbers come from

Related

Other filing-status angles

$100K MFJ

Where the marriage bonus is meaningful.

$150K MFJ

Just into the 22% MFJ bracket.

MFS explained

The other married filing option, and when it actually saves money.

HoH vs single

The unmarried-with-dependents bonus.

$100K single

The default case for unmarried high earners.

2026 brackets

Full federal bracket reference for every status.

Frequently Asked Questions

Why does the IRS tax married couples differently from single people?+
The federal income tax system is built around brackets and a standard deduction that scale by filing status. MFJ brackets are exactly twice the width of single brackets up to the 35% bracket, and the MFJ standard deduction is exactly twice the single deduction. The architectural intent is to make a couple where each spouse earns the same as a single person pay no more total tax than two singles would. That works for incomes where both spouses are inside the same broad bracket. It produces a 'marriage bonus' when one spouse earns much more (their high income gets the benefit of the lower-earning spouse's unused bracket capacity) and a 'marriage penalty' at very high combined incomes where the top MFJ brackets are less than double the single ones.
Where does the marriage bonus peak?+
The MFJ marriage bonus is largest when one spouse earns the family's full income and the other earns nothing. In that case the higher-earning spouse benefits fully from the doubled MFJ standard deduction and the doubled lower-bracket widths. At $100,000 total income with one earner, MFJ saves about $2,800-$3,000 in federal tax vs single. At $200,000 one earner, MFJ saves about $7,000-$10,000. The bonus shrinks as incomes equalise: at $100K split as $50K each, the bonus is small because both spouses individually would have stayed in lower brackets anyway.
Where does the marriage penalty kick in?+
The marriage penalty appears at incomes where the MFJ brackets stop being exactly double the single brackets. Most importantly, the 37% top bracket starts at $626,350 for both single and MFJ (not doubled). So two singles each earning $300K would have $600K of taxed-at-35%-and-below income (saving them from the 37% rate), while one MFJ couple earning $600K combined enters the 35% bracket sooner. The penalty also appears in some state tax systems where state brackets are not doubled for MFJ. California, for example, doubles MFJ brackets cleanly. Hawaii, New York at high incomes, and a few others do not.
Does the marriage bonus apply to FICA?+
No. Social Security and Medicare are flat-rate per individual. Each spouse pays 6.2% Social Security on their own wages up to the $184,500 wage base and 1.45% Medicare on all their wages. There is no MFJ aggregation for FICA. The Additional Medicare Tax of 0.9% has different thresholds by filing status: $250,000 combined wages for MFJ, $200,000 for single, $125,000 for MFS. That is the only point where filing status affects payroll taxes.
Should I get married for tax reasons?+
Tax should not be the determining factor, but it is a real number. If both partners earn $100K and you live in a high-state-tax jurisdiction, the federal marriage bonus is small (often $500-$1,500) and may be offset by state-level marriage penalties. If one partner earns much more than the other (a $200K vs $40K split, for example), the federal marriage bonus can be $5,000-$8,000 per year, plus benefits like spousal IRA contributions, lower employer-paid health insurance, and the ability to file MFJ for retirement savings. Run the numbers for your specific income split before treating tax as a wedding-day argument.
What about state tax for married vs single?+
States vary. California, Arizona, Wisconsin, and most other progressive states cleanly double their MFJ brackets vs single, mirroring federal logic. Some flat-rate states (Pennsylvania, Indiana) make filing status irrelevant since the same rate applies regardless. A few states (Alabama, Mississippi, Virginia, others) have small MFJ premiums or penalties depending on the income split. New Hampshire has no wage tax so the question is moot. The state effect is usually small compared to the federal effect, but in California and a few others it can add another $1,000-$3,000 to the marriage bonus.