About the Marriage Penalty Calculator
This marriage penalty calculator compares the federal income tax two people pay as single filers with what they would pay as a married couple in tax year 2026 (returns filed in 2027). Enter each partner’s income and it works out both single returns, a joint return and two married-filing-separately returns, then shows whether marriage costs you money (a marriage penalty) or saves you money (a marriage bonus).
It uses the 2026 brackets and standard deductions from IRS Revenue Procedure 2025-32 as amended by the One Big Beautiful Bill Act. For most couples the joint brackets are exactly double the single ones up to the 32% bracket, so penalties mainly appear for high earners — the 37% bracket starts at $768,700 for joint filers versus $640,600 for each single filer — and through the 0.9% Additional Medicare Tax, whose $250,000 joint threshold is less than two $200,000 single thresholds. Couples with very different incomes usually get a bonus because the lower earner’s unused brackets shelter part of the higher income.
The comparison assumes both people take the standard deduction and that income is wages or other ordinary income. Credits that also change with marriage — the earned income tax credit, child tax credit phase-outs, premium tax credits — and state taxes are not included, so treat the result as the bracket-and-deduction effect of marriage.
With the default inputs, the marriage penalty (+) or bonus (−) is −$3,650.00. Change any value above to recalculate instantly.
How to use the marriage penalty calculator
- 1Enter each partner’s expected income for the year.
- 2Leave the wages toggle on if most income is salary, so the Additional Medicare Tax is included.
- 3Read the marriage penalty or bonus at the top.
- 4Compare the joint and separate totals in the chart and table.
Formula and method
Each partner’s single tax applies the 2026 single brackets (10% to 37%) to income minus the $16,100 standard deduction. The joint tax applies the married-filing-jointly brackets to combined income minus the $32,200 joint standard deduction. Married filing separately uses the separate brackets, which match single brackets except that 37% starts at $384,350.
When the income-tax pieces are equal, marriage is neutral. The joint brackets are exactly double the single brackets through the 32% bracket, so penalties come from the 35% and 37% brackets and from the Additional Medicare Tax (0.9% of wages above $200,000 single or $250,000 joint). A positive result is a penalty; a negative result is a bonus. Credits and state taxes are not modelled.
- A, B
- Each partner’s income (AGI)
- Tax_MFJ
- 2026 married-filing-jointly bracket tax
- Tax_single
- 2026 single bracket tax
Worked examples
$120,000 and $30,000 incomes (marriage bonus)
As singles, the $120,000 earner has $103,900 of taxable income and owes $17,570, and the $30,000 earner owes $1,420 on $13,900 — $18,990 in total. Filing jointly, $117,800 of taxable income costs $15,340, so marriage produces a $3,650 bonus: the lower earner’s unused 10% and 12% brackets absorb part of the higher income.
Two $60,000 earners (neutral)
Each single return has $43,900 of taxable income and $5,020 of tax. The joint return has exactly double the taxable income ($87,800) and, because the joint brackets are double the single brackets at this level, exactly double the tax: $10,040. There is no penalty or bonus.
Two $400,000 earners (Additional Medicare Tax penalty)
Income tax is identical either way ($103,134.25 each single, $206,268.50 joint) because $767,800 of joint taxable income stays just under the $768,700 start of the 37% bracket. The penalty comes from the Additional Medicare Tax: $1,800 each as singles ($3,600) versus $4,950 jointly on wages above $250,000 — $1,350 more.
Two $700,000 earners (top-bracket penalty)
Single filers reach 37% at $640,600 each ($1,281,200 combined) but joint filers reach it at $768,700, so more joint income is taxed at 37%. Together with the lower joint Additional Medicare threshold, marriage costs this couple $11,600 a year.
Frequently asked questions
What is the marriage penalty?+
A marriage penalty happens when a married couple pays more tax filing jointly than they would as two single people with the same incomes. Under 2026 law it mainly affects high-earning couples with similar incomes, plus some low-income couples who lose part of the earned income tax credit.
Who gets a marriage bonus?+
Couples with very unequal incomes — especially where one partner earns little or nothing — usually get a marriage bonus. The joint brackets and the $32,200 joint standard deduction let the higher earner use the lower earner’s unused low brackets.
At what income does the marriage penalty start in 2026?+
For bracket purposes the joint brackets equal double the single brackets up to the 32% bracket, which tops out at $512,450 joint. The 35% bracket for joint filers ends at $768,700 versus $640,600 per single filer, so penalties start once combined taxable income passes about $768,700, assuming similar incomes.
Does filing separately avoid the marriage penalty?+
Rarely. Married filing separately uses brackets that match single brackets except that 37% starts at $384,350, and separate filers lose or have reduced access to several credits. For most couples the separate total is the same or higher than filing jointly.
Is the Additional Medicare Tax a marriage penalty?+
Yes. The 0.9% Additional Medicare Tax applies to wages above $200,000 for a single person but above $250,000 combined for a married couple filing jointly (and $125,000 each if separate), so two high earners pay more once married.
What else can change when you marry?+
The earned income tax credit, child tax credit phase-outs, premium tax credits, student loan income-driven payments and state income taxes can all change. This calculator focuses on federal brackets, the standard deduction and the Additional Medicare Tax.
Tax results are estimates based on published rules and simplified assumptions. They are not tax advice — check official guidance or a tax professional for your situation.