Effective Tax Rate Calculator 2026

Your real tax rate — not just the bracket you're in.
See effective vs marginal, how each income type is taxed, and your state burden.

2026 IRS brackets · Wages, business income, capital gains, dividends · All 50 states
Income & Deductions
Income Sources — select all that apply
W-2 Wages
Self-Employment
Long-Term Capital Gains
Short-Term Capital Gains
Qualified Dividends
Other Income
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Assets held >1 year — taxed at 0%, 15%, or 20%

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Assets held ≤1 year — taxed as ordinary income

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Same preferential rates as long-term capital gains

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Rental income, alimony, retirement distributions, etc.

Deductions
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Effective Rate vs Marginal Rate — Why It Matters

The most common tax misunderstanding: "I just got a raise that pushed me into the 22% bracket — now I'll take home less." That's not how progressive taxation works.

The US federal income tax system is marginal: each bracket rate only applies to income within that bracket, not to all your income. If you're single and earn $55,000 in 2026, only the income above $48,475 is taxed at 22%. Everything below is taxed at 10% or 12%.

Your effective tax rate is what you actually pay as a percentage of your total income. It smooths across all brackets and is always lower than your marginal rate (unless all your income falls in the 10% bracket).

Capital Gains and the Stacking Rule

Long-term capital gains and qualified dividends are taxed at 0%, 15%, or 20% — but they "stack on top of" ordinary income for purposes of determining which rate applies. Your ordinary income fills the lower brackets first; your capital gains sit on top and are taxed at the preferential rate that matches where they land.

Related: Payroll Tax Calculator · W-4 Withholding Calculator · Self-Employment Tax Calculator

FAQ

Effective tax rate questions

What is effective tax rate vs marginal tax rate?
Marginal rate is your top bracket — the rate on your last dollar of income. Effective rate is total tax paid ÷ total income. It's almost always lower because lower income layers are taxed at lower rates first. Someone in the 22% bracket typically has an effective rate of 12–15%.
How do I calculate my effective tax rate?
Effective rate = total federal tax liability ÷ gross income. Example: $9,500 tax on $75,000 income = 12.7% effective rate. Use this calculator to get the exact number including all income types.
Do capital gains affect effective tax rate?
Yes. Long-term gains and qualified dividends stack on top of ordinary income. They're taxed at 0%, 15%, or 20% depending on where the combined income lands. Short-term gains are ordinary income and taxed at your regular brackets.
Is effective tax rate the same as average tax rate?
Yes — same concept, different names. Both mean total tax paid ÷ total income. Both contrast with the marginal rate (rate on the next dollar).