Two numbers, often confused
Effective tax rate vs. marginal tax rate
Your marginal rate is the bracket your last dollar falls into — the number most people mean when they say "I'm in the 22% bracket." Your effective rate is total tax divided by total income, and it's the figure that actually describes your tax burden. Because the US system is progressive, your effective rate is always lower than your marginal rate.
Worked example: $100,000 single
A single filer earning $100,000 sits in the 22% marginal bracket in 2026. But after the $16,100 standard deduction, federal tax comes to about $13,170 — an effective federal rate of roughly 13.2%. Add Social Security and Medicare ($7,650) and total tax is $20,820, an all-in effective rate near 20.8%. The 22% "bracket" never described the real burden.
| Salary (single) | Marginal | Effective (fed only) |
|---|---|---|
| $50,000 | 12% | ~7.6% |
| $75,000 | 22% | ~10.9% |
| $100,000 | 22% | ~13.2% |
| $200,000 | 32% | ~20.0% |
Single filer, standard deduction, 2026 federal brackets. FICA not included in these effective-rate figures.
Want the full picture?
To see net pay after every deduction, use the gross to net calculator. To add state tax, pick your state with the take-home pay by state calculator.
Questions
Effective tax rate FAQ
What is an effective tax rate?
Your effective tax rate is your total tax divided by your total income — the average share of every dollar that goes to tax. It is almost always lower than your marginal bracket because lower brackets tax your first dollars at lower rates.
What is the difference between effective and marginal tax rate?
Your marginal rate is the bracket your last dollar of income falls into (for example 22%). Your effective rate is your overall average. A single filer on $100,000 has a 22% marginal rate but an effective federal rate near 13% in 2026.
What is the effective tax rate on $100,000?
For a single filer in 2026, $100,000 carries about $13,170 in federal income tax after the standard deduction — an effective federal rate of roughly 13.2%. Including Social Security and Medicare pushes the all-in effective rate to about 20.8%.
Does the effective tax rate include Social Security and Medicare?
It can be measured either way. This calculator shows your effective federal income-tax rate and a separate all-in rate that adds the 6.2% Social Security and 1.45% Medicare payroll taxes, so you can see both your income-tax burden and your total tax burden.
- Sources: IRS Rev. Proc. 2025-32 (2026 brackets & standard deduction) · SSA 2026 OASDI wage base ($184,500) · IRS Topic No. 751.
- 🔄 Last updated June 21, 2026 · Tax year 2026
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