How this calculator works
The calculator works out each person’s 2026 federal income tax as a single filer, then the tax on their combined income as a married couple filing jointly, both with the standard deduction.
Most joint-filer brackets are exactly twice the single brackets, so for most couples the income tax is the same or lower once married. Couples with very different incomes usually get a marriage bonus, because the higher earner’s income is spread across the wider joint brackets.
The income tax penalty mainly appears at the top: the 37% bracket starts at $640,600 for a single filer but only $768,700 for a married couple, not double.
A penalty also appears through the 0.9% Additional Medicare Tax, which applies to wages above $200,000 for a single person but above $250,000 combined for a married couple. Two people earning $150,000 each pay none of it single and $450 of it married.
Credits, especially the Earned Income Tax Credit, can create larger penalties for lower-income couples. They aren’t included here.
Worked example
Three couples
- $90,000 and $30,000: $12,390 as two single filers, $10,040 jointly. A marriage bonus of $2,350.
- $150,000 each: the same income tax either way, but $450 of Additional Medicare Tax as a married couple. A $450 penalty.
- $700,000 each: a penalty of about $11,600, mostly from the 37% bracket threshold.
Questions people ask
Is there still a marriage penalty in 2026?
For most couples, no: federal income tax brackets for joint filers are double the single brackets except at the very top. Penalties remain for very high earners, through the Additional Medicare Tax for two high-wage earners, and through some credits for lower-income couples.
Should we file separately to avoid the penalty?
Rarely. Married filing separately uses brackets that are half the joint ones and loses several credits and deductions, including the new tips, overtime and senior deductions.
Does getting married change our state taxes?
It can. Some states have joint brackets that are not double their single brackets. Check your state’s rules.
When does marriage count for taxes?
Your marital status on December 31 applies to the whole year. Marry on December 31 and you can file jointly for that year.
Sources
Last reviewed October 2, 2026