How to use the Marriage Tax Calculator
- Enter each spouse's gross annual income.
- Read the headline figure: a bonus means marriage lowers combined tax, a penalty means it raises it.
- Compare the two tax totals underneath to see the size of the effect.
- Re-run with a raise or a career break to see how the effect shifts.
How the calculation works
Because married-filing-jointly brackets are exactly double the single brackets up to the 32% threshold, couples with similar incomes generally see no penalty in the lower brackets. The penalty appears at high combined income where the top brackets are not doubled, and where phase-outs for credits and the net investment income tax bite.
The bonus case is the mirror image: a single-earner couple effectively shifts income into a doubled bracket structure, often saving several thousand dollars. The larger the income disparity, the bigger the bonus.
The model uses the standard deduction and federal ordinary income brackets only. State taxes, credits, itemised deductions, capital gains rates and the additional Medicare tax can each move the answer, so treat it as a directional estimate.
Effect = tax(joint on combined income) − [tax(A as single) + tax(B as single)]Source: IRS Revenue Procedure annual inflation-adjusted tax bracket tables; Tax Policy Center marriage penalty analysis.
Worked example
One spouse earns $85,000, the other $60,000.
- Each takes the single standard deduction and pays single-rate tax separately.
- Jointly they take a doubled deduction against the doubled bracket structure.
A modest marriage bonus at this income mix; the effect grows as the income gap widens.
Frequently asked questions
Should we file separately instead?+
Rarely beneficial. Married filing separately disallows several credits and usually costs more, though it can help with income-driven student loan repayment.
Why do high-earning couples get penalised?+
The top brackets and several thresholds are not doubled for joint filers, so two large incomes stack into higher rates.
Does the marriage date matter?+
Yes. Marital status on 31 December determines your filing status for the whole year.
Last reviewed September 1, 2026. We review this page whenever the underlying formula, tax year, published rate or standard changes.