TaxMyVestRSU, ESPP & stock-option tax calculators
2026 tax brackets — federal, capital gains, and all 50 states
Every bracket you need in one place. The federal tables below are for taxable income — what's left after the standard deduction ($16,100 single / $32,200 married filing jointly in 2026) or itemized deductions. Only the slice of income inside each row is taxed at that row's rate.
Federal income tax brackets — 2026
Single
| Taxable income | Rate |
|---|---|
| $0 – $12,400 | 10% |
| $12,400 – $50,400 | 12% |
| $50,400 – $105,700 | 22% |
| $105,700 – $201,775 | 24% |
| $201,775 – $256,225 | 32% |
| $256,225 – $640,600 | 35% |
| Over $640,600 | 37% |
Married filing jointly
| Taxable income | Rate |
|---|---|
| $0 – $24,800 | 10% |
| $24,800 – $100,800 | 12% |
| $100,800 – $211,400 | 22% |
| $211,400 – $403,550 | 24% |
| $403,550 – $512,450 | 32% |
| $512,450 – $768,700 | 35% |
| Over $768,700 | 37% |
Marginal vs. effective, in one example: a single filer with $100,000 of taxable income is "in the 22% bracket" — but doesn't pay 22% of $100,000. They pay 10% on the first $12,400, 12% on the next slice, and 22% only on the top slice — about $16,712 total, an effective rate near 17%. Your marginal rate (the bracket) is what a raise, bonus, or RSU vest is taxed at; your effective rate is the blended average.
Long-term capital gains thresholds — 2026
Gains on assets held over a year get their own rates — 0%, 15%, or 20% — set by your total taxable income including the gain:
| Filing status | 0% up to | 15% up to | 20% above |
|---|---|---|---|
| Single | $49,450 | $545,500 | $545,500 |
| Married filing jointly | $98,900 | $613,700 | $613,700 |
| Head of household | $66,200 | $579,600 | $579,600 |
High earners may also owe the 3.8% net investment income tax (MAGI over $200,000 single / $250,000 joint). Short-term gains are taxed at the ordinary rates above. Source: IRS Revenue Procedure 2025-32.
State top marginal rates — all 50 states + DC
Each state's top marginal rate — the rate on the highest slice of income. In flat-tax states (noted as "Flat"), this is the rate at every income level; in graduated states, lower slices are taxed at lower rates, so your own state marginal rate may be below the top rate shown. Nine states have no broad-based individual income tax.
| State | Top rate | Type & notes |
|---|---|---|
| Alabama | 5% | Some cities levy occupational tax (e.g. Birmingham 1%) |
| Alaska | No income tax | No individual income tax |
| Arizona | 2.5% | Flat 2.5% |
| Arkansas | 3.9% | Two brackets; top 3.9% |
| California | 9.3% | Gains taxed as ordinary income; 10.3-13.3% incl. 1% MHSA at higher incomes |
| Colorado | 4.4% | Flat 4.4% |
| Connecticut | 6.99% | Benefit recapture: top rate can apply to all income |
| Delaware | 6.6% | Wilmington 1.25% earned-income tax |
| District of Columbia | 9.75% | 10.75% over $1M |
| Florida | No income tax | No individual income tax |
| Georgia | 5.19% | Flat 5.19% |
| Hawaii | 11% | Top 11%; 12 brackets |
| Idaho | 5.3% | Flat 5.3% |
| Illinois | 4.95% | Flat 4.95% |
| Indiana | 2.95% | Flat 2.95%; county taxes ~0.5-2.5% on top |
| Iowa | 3.8% | Flat 3.8%; school-district income surtax |
| Kansas | 5.58% | Two brackets; top 5.58% |
| Kentucky | 3.5% | Flat 3.5%; local occupational taxes 0.5-2.5% |
| Louisiana | 3% | Flat 3% |
| Maine | 7.15% | Top 7.15% |
| Maryland | 6.25% | 6.5% over $1M; 2% cap-gains surcharge over $350k AGI; county tax 2.25-3.2% |
| Massachusetts | 5% | 9% over $1M via 4% surtax; 8.5% on short-term gains |
| Michigan | 4.25% | Flat 4.25%; some cities tax (Detroit 2.4% resident) |
| Minnesota | 9.85% | Top 9.85%; 1% net investment tax over $1M |
| Mississippi | 4% | Flat 4%; first $10k exempt |
| Missouri | 4.7% | 100% capital-gains deduction; KC/St. Louis 1% earnings tax |
| Montana | 5.65% | Two brackets; top 5.65% |
| Nebraska | 4.55% | Top 4.55% (3.99% by 2027) |
| Nevada | No income tax | No individual income tax |
| New Hampshire | No income tax | No wage tax; interest & dividends tax repealed 2025 |
| New Jersey | 8.97% | 10.75% over $1M |
| New Mexico | 5.9% | Top 5.9% |
| New York | 6.85% | 9.65% over $1.08M, 10.9% over $25M; NYC 3.078-3.876% |
| North Carolina | 3.99% | Flat 3.99% |
| North Dakota | 2.5% | Top 2.5% |
| Ohio | 2.75% | 2.75% over $26k; municipal taxes commonly 2-2.5% |
| Oklahoma | 4.5% | Top 4.5% |
| Oregon | 9.9% | Top 9.9%; Portland Metro 1% over $125k/$200k |
| Pennsylvania | 3.07% | Flat 3.07%; local EIT ~1% (Philadelphia wage tax 3.75%) |
| Rhode Island | 5.99% | Top 5.99% |
| South Carolina | 6% | Top 6% |
| South Dakota | No income tax | No individual income tax |
| Tennessee | No income tax | No individual income tax (Hall tax repealed 2021) |
| Texas | No income tax | No individual income tax |
| Utah | 4.5% | Flat 4.5% |
| Vermont | 8.75% | Top 8.75% |
| Virginia | 5.75% | Top 5.75% (kicks in at just $17k) |
| Washington | No income tax | No wage tax; 7% cap-gains tax over $278k, 9% over $1M |
| West Virginia | 4.82% | Top 4.82% |
| Wisconsin | 7.65% | Top 7.65%; 30% exclusion on long-term gains |
| Wyoming | No income tax | No individual income tax |
Common questions
What tax bracket am I in?
Find your taxable income (gross income minus the standard or itemized deduction) in the federal table for your filing status — the row it lands in is your bracket, i.e., your marginal rate. Add your state's marginal rate for the combined picture. Our calculators use these same brackets automatically when you enter a salary.
Do RSUs and bonuses push me into a higher bracket?
Only the dollars above a bracket threshold are taxed at the higher rate — a raise never makes you worse off. But vests stack on top of salary, so a large vest is taxed entirely at your top marginal rate (or higher, if it crosses a threshold), which is why the flat 22% withholding on RSUs often falls short.
When do the 2027 brackets come out?
The IRS announces inflation-adjusted brackets each fall (the 2026 figures came from Revenue Procedure 2025-32). This page is updated to the new figures every year — and the calculators switch to the new tax year automatically on January 1.
Why does my state show a lower rate than I expected?
The state table shows each state's top rate. California's 9.3%, for example, applies well before the top — while New York's 10.9% top rate only applies above $25 million. Check the notes column: flat-tax states charge the shown rate on every dollar.
Put the brackets to work
Our free calculators apply these brackets to your actual RSU vest, ESPP sale, or ISO exercise — including the withholding gap most people miss.
Open the calculators →