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Financial glossary

Marginal Tax Rate

In plain English

The tax rate applied to the next dollar of taxable income, not the percentage paid on every dollar earned.

Marginal tax rate

The marginal tax rate is the percentage applied to the next dollar of taxable income. Federal income tax brackets are layered: entering a higher bracket does not cause all earlier income to be taxed at the higher rate.

Suppose taxable income fills the 10% and 12% brackets and then reaches the 22% bracket. Only the portion inside the 22% layer is taxed at 22%. Total federal tax divided by gross income is an effective rate and is normally lower than the top marginal rate.

The take-home pay calculator applies 2026 brackets progressively after the standard deduction. Credits, itemized deductions, capital gains, and other tax rules can change the final effective rate.

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