Marriage Tax Calculator
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- Formula shown
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Results
Marriage bonus of $2,350: $11,240 filing jointly versus $13,590 as two single filers (2026 federal tax).
| Partner 1 single | Partner 2 single | Married filing jointly | |
|---|---|---|---|
| Taxable income | $73,900 | $23,900 | $97,800 |
| Income tax | $10,970 | $2,620 | $11,240 |
| Effective rate | 12.2% | 6.6% | 8.6% |
Compares 2026 federal income tax with the standard deduction. Children, head of household status, the earned income credit, itemized deductions, capital gains, the net investment income tax and state taxes can change the result. This is an estimate for planning, not tax advice. Check your figures with IRS instructions or a tax professional.
How to use the marriage tax calculator
- Enter each partner's yearly wages and other ordinary income.
- Add pre-tax deductions such as traditional 401(k) and HSA contributions, if any.
- Choose whether to include the 0.9% Additional Medicare Tax, which matters only for high wages.
- Read the penalty or bonus, then the side-by-side table of taxable income, tax and effective rates.
How the marriage penalty or bonus is worked out
Joint tax = tax(married filing jointly, income 1 + income 2)
Difference = joint tax − singles total (positive = penalty, negative = bonus)
Each tax uses the 2026 standard deduction ($16,100 single, $32,200 joint) and the 2026 brackets. For most couples the joint brackets are exactly twice the single ones: the 32% bracket ends at $256,225 single and $512,450 joint. The exception is the 35% bracket, which ends at $640,600 for a single filer but only $768,700 for a couple, not double. The Additional Medicare Tax threshold is also not doubled: $200,000 single but $250,000 joint.
Worked example
One partner earns $90,000 and the other $40,000. As single filers they would pay $10,970 and $2,620, a total of $13,590. Filing jointly, their taxable income is $97,800 and the tax is $11,240, so marriage saves them $2,350. The higher earner's income now fills the lower brackets the other partner wasn't using.
Two partners each earning $600,000 see the opposite. As singles they pay $346,269 of income tax plus $7,200 of Additional Medicare Tax. Jointly the figures are $354,251 and $8,550, a marriage penalty of $9,332.
Marriage penalty or bonus by income, 2026
Wages only, standard deduction, Additional Medicare Tax included. Positive numbers are a penalty, negative numbers a bonus.
| Combined income | Split 50 / 50 | Split 70 / 30 | Split 100 / 0 |
|---|---|---|---|
| $80,000 | $0 | −$90.00 | −$3,530 |
| $150,000 | $0 | −$2,150 | −$9,394 |
| $300,000 | +$450 | −$276 | −$19,116 |
| $600,000 | +$1,350 | −$4,630 | −$37,316 |
| $1,000,000 | +$5,332 | +$4,466 | −$40,200 |
| $1,500,000 | +$11,600 | +$7,466 | −$40,200 |
The pattern is clear: couples with very different incomes usually get a bonus, couples with similar incomes usually see no change, and penalties appear mainly when both partners earn high incomes.
What else can change the answer
- Children and head of household status. An unmarried parent can file as head of household, with wider brackets and a $24,150 standard deduction. Losing that status can create a penalty at middle incomes.
- The earned income credit. Its income limits for couples are not double the single limits, so lower-income couples can lose part of it.
- Itemized deductions and the SALT cap. A married couple gets one cap on state and local tax deductions, not two.
- Investment income. The 3.8% net investment income tax starts at $250,000 for couples and $200,000 for single filers.
- Filing separately rarely helps. Married filing separately uses the single brackets only up to the 32% bracket and loses several credits. Compare with the income tax calculator.
The results are estimates for planning, not tax advice. A tax professional can model your full situation, including state taxes. To see what each paycheck looks like after the wedding, use the take-home paycheck calculator.
Sources: IRS Rev. Proc. 2025-32 (tax year 2026 brackets and standard deductions); IRS: Additional Medicare Tax Q&A.
Frequently asked questions
What is the marriage penalty?
It is the extra tax a couple pays filing jointly compared with filing as two single people. In 2026 it mostly affects two high earners: with $600,000 each, the joint return costs $9,332 more, from the narrower 35% bracket and the $250,000 Additional Medicare Tax threshold.
What is a marriage bonus?
A tax saving from filing jointly, common when one partner earns much more than the other. With incomes of $90,000 and $40,000, two single returns owe $13,590 in 2026, while a joint return owes $11,240, a bonus of $2,350.
Do couples with equal incomes pay more tax when married?
Usually not. The 2026 joint brackets and standard deduction are exactly double the single ones up to the 32% bracket, so two people earning $100,000 each pay $26,340 either way. An income tax penalty starts only above $512,450 of joint taxable income, although the 0.9% Additional Medicare Tax can add up to $1,350 once combined wages pass $250,000.
Does a stay-at-home spouse lower taxes?
Yes, through the joint brackets. A single filer earning $150,000 owes $24,734 of 2026 federal income tax; married filing jointly with a spouse who has no income, the same salary owes $15,340, a bonus of $9,394.
Should married couples file separately to avoid the penalty?
Rarely. Married filing separately uses the single brackets only up to the 32% bracket, then a 35% band that ends at $384,350, and it rules out or limits several credits. Compare both ways with tax software or a tax professional before choosing.