How to use the marriage tax calculator
Choose the tax year and enter each partner's income, pre-tax retirement savings, dependents, deductions and state tax rate, and the filing status each of you would use if not married. The calculator figures the federal income tax on two separate returns and on one joint return, shows the marriage penalty or bonus, and compares the take-home pay after Social Security, Medicare and state tax in both cases.
What is the marriage tax penalty?
When two people marry, they usually file one joint tax return instead of two. Their incomes are added together and taxed with the joint brackets. If the joint tax is higher than the two separate taxes, the difference is the marriage penalty; if it is lower, it is a marriage bonus.
Marriage penalty formula
Marriage penalty = tax on the joint return − (tax of partner 1 + tax of partner 2 if not married). A negative result is a marriage bonus. Each tax is the federal income tax after the standard or itemized deduction, the child tax credit and the earned income credit.
Marriage tax calculator examples
With the default inputs, $65,000 and $45,000 of salary with $10,000 and $6,000 of pre-tax savings, the two single returns owe $6,920 of federal income tax in 2026 and the joint return owes $6,920: no change. Other couples in 2026, without savings or other income:
| Couple | Partner 1 | Partner 2 | Two returns | Joint return | Result |
|---|---|---|---|---|---|
| Two middle incomes with pre-tax savings (default inputs) | $65,000 | $45,000 | $6,920 | $6,920 | No change |
| One earner | $120,000 | $0 | $17,570 | $10,040 | Bonus of $7,530 |
| Head of household with one child and a single earner | $50,000 | $50,000 | $4,113 | $5,440 | Penalty of $1,327 |
| Two high earners | $500,000 | $500,000 | $276,269 | $280,251 | Penalty of $3,982 |
When couples pay more or less
- Bonus: one spouse earns most of the income. The joint brackets are twice as wide as the single ones, so more of the income falls in the lower brackets.
- Neutral: two similar, middle incomes. Up to the 32% bracket the joint brackets are exactly twice the single ones, so the tax barely changes.
- Penalty: a head of household loses the wider brackets and larger standard deduction of that status, and high earners can hit the 35% and 37% brackets, the 3.8% net investment income tax or the 0.9% extra Medicare tax sooner.
- Credits: the earned income credit and other credits phase out by income, so two low incomes added together can lose part of them.
Single vs. joint tax brackets in 2026
Where each bracket ends, in taxable income, on a joint return compared with two single returns:
| Rate | Two single returns | Joint return | Joint brackets |
|---|---|---|---|
| 10% | $24,800 | $24,800 | Twice as wide |
| 12% | $100,800 | $100,800 | Twice as wide |
| 22% | $211,400 | $211,400 | Twice as wide |
| 24% | $403,550 | $403,550 | Twice as wide |
| 32% | $512,450 | $512,450 | Twice as wide |
| 35% | $1,281,200 | $768,700 | $512,500 narrower |
The joint standard deduction of $32,200 is exactly twice the single one of $16,100, while a head of household gets $24,150 alone.
How the calculator works
It figures each person's federal income tax with their filing status before marriage, then the couple's tax on a joint return, with the same income, pre-tax savings, deductions and dependents. Social Security, Medicare and state tax are shown to give the take-home pay in both cases.
Related tax calculators
For a full federal return with all deductions and credits, use the income tax calculator; to see the new household paycheck and update Form W-4 after the wedding, the take-home paycheck calculator. Pre-tax savings lower the tax in both cases: the 401(k) calculator shows how they grow.