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The marriage tax penalty or bonus arises because the US income tax system's bracket thresholds for Married Filing Jointly (MFJ) are not exactly double the single thresholds. This asymmetry benefits couples with very different incomes and penalises couples with similar incomes.

Marriage bonus example: one spouse earns $120,000, the other earns $30,000. Filing jointly combines their $150,000 income, but the MFJ brackets are wide enough that their combined tax is less than their two individual tax bills would have been.

Marriage penalty example: two people each earning $200,000 would each pay tax on $200,000 as singles. Married, their $400,000 combined income pushes a larger portion into the 35% bracket, which begins at $487,450 MFJ vs. $243,725 single — nearly the same threshold despite double the income.

In 2024, the penalty is most pronounced for couples in the 32–37% brackets where equal earners face meaningful disadvantage. The standard deduction ($29,200 MFJ vs. $14,600 single in 2024) is exactly doubled, which is neutral. The real penalty concentrates in the upper-middle brackets.

This calculator shows your exact tax liability as single filers vs. married, quantifying the bonus or penalty to the dollar.

Dicas

• The marriage penalty hits hardest when both spouses earn similar incomes.

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