Dividend Tax Calculator
Work out 2026 federal tax on qualified dividends at the 0/15/20% brackets, plus the 3.8% Net Investment Income Tax (NIIT) where it applies.
Federal tax on QUALIFIED dividends only (ordinary/non-qualified dividends are simply taxed as ordinary income at the filer's regular federal bracket, not modeled here). Single-filer 2026 thresholds: 0% to $49,450, 15% from $49,450 to $545,500, 20% above $545,500 (IRS Rev. Proc. 2025-32 inflation adjustments). The 15%/20% bands above have the 3.8% Net Investment Income Tax (NIIT) folded in from $200,000 (giving 18.8%/23.8% combined) on the simplifying assumption that the dividend amount itself approximates the filer's MAGI — in reality NIIT applies once TOTAL MAGI (not just dividend income) crosses $200,000 single / $250,000 MFJ / $125,000 MFS, and the bracket that applies to a given dividend depends on the filer's OTHER income filling the brackets first, not the dividend amount in isolation. Married-filing-jointly and head-of-household thresholds differ and are not modeled in this single-filer-only file.
How Qualified Dividends Are Taxed in 2026
Qualified dividends get a much better federal tax rate than ordinary income — but the exact rate depends on where your total income lands, and high earners also need to account for the 3.8% Net Investment Income Tax (NIIT). This calculator applies the real 2026 single-filer thresholds rather than a flat guess.
The 2026 qualified-dividend brackets (single filer)
- 0% federal tax on qualified dividends up to $49,450 of income
- 15% from $49,450 to $200,000
- 18.8% from $200,000 to $545,500 — this is the 15% qualified-dividend rate plus the 3.8% Net Investment Income Tax, which generally applies once your total modified adjusted gross income passes $200,000
- 23.8% above $545,500 — the 20% top qualified-dividend rate plus the same 3.8% NIIT
- Ordinary (non-qualified) dividends don't get this treatment at all — they're taxed as regular income at your normal federal bracket, not modeled in this dividend-specific figure
