Marriage Tax Calculator
Compare U.S. federal income tax for a couple filing jointly vs filing as two singles (marriage bonus or penalty).
Input Data
Results
Single (combined) vs Married Joint
At a glance:Marriage tax is the difference between a couple's federal income tax when married versus the sum of their single returns. Joint lower = marriage bonus; joint higher = marriage penalty, mainly from asymmetric bracket widths and income distribution.
Formula
Single combined = progressiveTax(inc1, single) + progressiveTax(inc2, single).
Married joint = progressiveTax(inc1 + inc2, joint).
Difference = joint − single (positive = penalty, negative = bonus).
How to Use
- Enter both spouses' taxable annual incomes.
- View the combined single tax and the married-joint tax.
- The difference shows whether marriage raises (penalty) or lowers (bonus) the bill.
FAQ
When does a marriage penalty occur?
Most often when both spouses have similar mid-to-high incomes: joint filing pushes combined income into higher brackets, and the joint bracket widths are not exactly double the single ones, so the total exceeds the two singles. Conversely, with very unequal incomes (one high, one low/none), joint filing usually yields a marriage bonus because the lower earner's brackets are filled by the higher earner's allowance.
Does this relate to Hong Kong tax?
No — this is a U.S. federal phenomenon. Hong Kong uses a dual standard/flat system where couples may elect joint or separate assessment with a married allowance; the mechanics differ entirely. Use the Salaries Tax calculator for Hong Kong.
Is this accurate?
It is a simplified educational estimate using approximate federal brackets, excluding standard deduction, credits (e.g. child, education) and state tax. Actual liability per IRS filing and a tax professional.
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References
Content review: Calculatorism Finance Team. Uses approximate U.S. federal brackets for educational reference only; actual per IRS.