Find out whether marrying creates a tax bonus or a tax penalty for you.
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.
Marriage tax effect
Penalty/Bonus = Joint tax on combined income − sum of two single taxes
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.
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.
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.
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.
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.
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.