OBBB Tax Brackets 2026 vs 2025 Comparison Calculator
Compare your federal income tax under the 2025 brackets vs the OBBB-extended 2026 brackets (10/12/22/24/32/35/37) with inflation adjustment. See exact dollar savings. Free, private, no sign-up.
| Bracket | 2025 tax | 2026 tax |
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What is the OBBB and why does it matter for 2026 taxes?
The One Big Beautiful Bill (OBBB), signed into law in mid-2025, permanently extended the individual income tax brackets created by the 2017 Tax Cuts and Jobs Act (TCJA). Without OBBB, those brackets would have expired on December 31, 2025, and the 2026 rates would have snapped back to the pre-TCJA structure: 10%, 15%, 25%, 28%, 33%, 35%, and 39.6%. Instead, the seven brackets stay at 10%, 12%, 22%, 24%, 32%, 35%, and 37%, with their thresholds inflation-adjusted each year.
For 2026, the IRS adjusts each threshold using chained CPI (~2.7% inflation). A single filer's 22% bracket starts around $49,400 instead of $48,475; the 24% bracket starts at $105,400 instead of $103,350. The standard deduction rises to roughly $15,750 (single) and $31,500 (married filing jointly), preserving the doubled-from-pre-2018 amount.
How much will you actually save in 2026?
The 2026 savings versus 2025 come purely from inflation adjustment — bracket rates are unchanged. A single filer with $100,000 taxable income saves about $200; at $250,000 the savings are roughly $500; at $500,000 the savings approach $1,000. These are modest because rates did not change.
The bigger story is what would have happened without OBBB. The same $100,000 single filer would have paid roughly $1,800 more in 2026 because the 22% bracket would have jumped to 25%. A $500,000 earner would have paid $4,500+ more under the reverted 33% and 39.6% top rates. OBBB locks in the lower rates indefinitely.
Standard deduction, AMT, and other 2026 changes
OBBB also preserved the higher standard deduction. For 2026, the IRS publishes approximately $15,750 single, $31,500 married filing jointly, and $23,650 head of household. The AMT exemption was kept at its TCJA-elevated level (~$88,100 single / $137,000 MFJ for 2026), so very few middle-income households trigger AMT. The personal exemption stays at $0 (eliminated under TCJA, retained by OBBB).
What did NOT change: long-term capital gains rates (0%, 15%, 20%) keep their separate thresholds, the Net Investment Income Tax (3.8% NIIT) still applies above $200k single / $250k MFJ, and Social Security benefit taxation rules are unchanged.
How to use this calculator
Enter your taxable income — that's your gross income minus adjustments and either the standard or itemized deduction. The calculator applies both the 2025 and 2026 bracket schedules to the same dollar amount, then shows the difference. Use the standard deduction option if you don't itemize, or enter your itemized total (mortgage interest + SALT capped at $10k + charitable + medical above 7.5% AGI).
The result shows both effective tax rates, your marginal bracket for 2026, and a side-by-side breakdown of how much tax falls in each bracket layer for both years. Use this to plan Roth conversions, harvest gains, or time deductions across the year-end boundary.
Source: IRS Rev. Proc. 2025-XX inflation adjustments and OBBB Pub. L. 119-XX (irs.gov, treasury.gov) — updated May 2026. For binding tax advice consult a CPA.