Marriage Tax Calculator
Find out whether marrying creates a tax bonus or a tax penalty for you.
About Marriage Tax Calculator
The marriage tax penalty exists because the MFJ tax brackets are not exactly double the single brackets at every level. When both spouses have substantial independent incomes, combining them under MFJ brackets pushes more income into higher brackets than filing separately would. The opposite — the marriage bonus — happens when incomes are very unequal. Figures depend on the selected tax year; choose the year you are filing for.
Formula
Marriage tax effect
Penalty/Bonus = Joint tax on combined income − sum of two single taxes
- Y_1, Y_2
- Spouse 1 and Spouse 2 taxable incomes
- T_MFJ
- Tax under married-filing-jointly brackets
- T_single
- Tax under single-filer brackets
- ΔT
- Positive = penalty; negative = bonus
Worked example
With the default values below, Marriage Tax Calculator returns Marriage Tax Bonus / (Penalty) of -$350. Change any input above and every figure here is recalculated in your browser.
Inputs used
- Tax yearone of 2026, 2025, 2024
- 2026
- Spouse 1 Annual Incomeminimum 0 $
- 75,000 $
- Spouse 2 Annual Incomeminimum 0 $
- 65,000 $
- Deduction Methodone of Standard Deduction, Itemized
- Standard Deduction
- Itemized Deductions — Spouse 1minimum 0 $
- 18,000 $
- Itemized Deductions — Spouse 2minimum 0 $
- 12,000 $
- Pre-Tax Deductions — Spouse 1 (401k, HSA, etc.)minimum 0 $
- 5,000 $
- Pre-Tax Deductions — Spouse 2 (401k, HSA, etc.)minimum 0 $
- 5,000 $
Results
- Marriage Tax Bonus / (Penalty)Negative = bonus (you save by filing jointly); positive = penalty (filing jointly costs more).
- -$350
- Tax Filing Jointly (MFJ)
- $11,240
- Tax Filing as Two Singles
- $11,590
- Spouse 1 Tax (Single)
- $6,570
- Spouse 2 Tax (Single)
- $5,020
- MFJ Marginal Rate
- 12%
- MFJ Effective Rate
- 8.03%
- Tax Year
- 2026
Step by step
- 1Using 2026 tax year rules2026 figures from IRS Rev. Proc. 2025-32, reflecting the One Big Beautiful Bill Act.
- 2Spouse 1 tax (filing single)= $6,570
- 3Spouse 2 tax (filing single)= $5,020
- 4Total tax filing as two singles= $11,590
- 5Tax filing married jointly= $11,240
- 6Marriage Tax BONUS= $350Filing jointly saves money versus filing as two singles.
Assumptions and limits
- The result is derived only from the 8 inputs listed above. Anything not among them is not part of the calculation.
- In particular, this calculator does not take inflation or fees or charges into account.
- Figures are rounded for display to 2 decimal places, so totals built from several rounded parts can differ slightly from the unrounded arithmetic.
- Uses federal income tax brackets and standard deductions for the selected tax year. Does not include state taxes, AMT, credits, or other adjustments. Consult a tax advisor for filing decisions.
- This is an estimate for general information and not professional financial, tax or legal advice. See the full disclaimer for the limits that apply to this kind of calculator.
How these calculators are built and tested is described on the Methodology page. If a figure looks wrong, please report it.
Uses federal income tax brackets and standard deductions for the selected tax year. Does not include state taxes, AMT, credits, or other adjustments. Consult a tax advisor for filing decisions.
Frequently Asked Questions
When does marriage create a tax penalty?
A penalty typically occurs when both spouses have similar, substantial incomes. Combining them pushes more of the joint income into higher MFJ brackets than either person would hit individually. The penalty is usually largest when both spouses earn around $100,000–$300,000.
When does marriage create a tax bonus?
A bonus typically occurs when the incomes are very unequal — for example, one spouse earns $120,000 and the other earns $20,000. Filing jointly allows the low-income spouse's earnings to be taxed at the lower brackets that the high earner has already used up as a single filer.
Can we file separately to avoid a marriage penalty?
Married Filing Separately (MFS) is an option, but it comes with significant disadvantages: you lose the ability to take many deductions and credits (student loan interest, earned income credit, child and dependent care credit), and MFS brackets are the same as single at lower thresholds. MFS rarely reduces the penalty and often increases overall taxes.
Which tax year does this use?
You can select 2024, 2025, or 2026 from the Tax Year field at the top. The calculator uses that year's brackets and standard deductions exactly. This matters because the brackets shift each year with inflation adjustments.
Does this include state taxes?
No — this calculator uses only federal brackets for the selected tax year. Some states have their own marriage penalty or bonus; the effect varies considerably by state and income level.