Real Marginal Rate Calculator: bracket against real rate
2026 law · reviewed September 5, 2026
| Single: other income | Bracket | Real rate | Couple: other income | Bracket | Real rate |
|---|---|---|---|---|---|
| $30,000 | 12% | 22.2% | $50,000 | 12% | 22.2% |
| $40,000 | 12% | 22.2% | $60,000 | 12% | 21.6% |
| $50,000 | 22% | 23.3% | $70,000 | 12% | 12.0% |
| $60,000 | 22% | 23.3% | $80,000 | 12% | 12.0% |
| $80,000 | 22% | 23.3% | $100,000 | 12% | 12.0% |
| $100,000 | 22% | 23.3% | $120,000 | 22% | 23.3% |
| $130,000 | 24% | 25.4% | $150,000 | 22% | 23.3% |
The statutory bracket and the real marginal rate on the next $1,000 of ordinary income, 2026: a single retiree with $30,000 of Social Security, and a couple with $48,000, both 65 or older, standard deduction (Rev. Proc. 2025-32; § 86; OBBBA).
Educational only, not investment, tax, or legal advice. Results are hypothetical estimates that vary with each use and over time and are not guaranteed accurate or complete. Using this tool creates no client relationship with Considerate Capital, and the site that linked here is not affiliated with it. By using it you agree to the tool terms.