---
title: "Alternative Minimum Tax Calculator 2026 - Free AMT Calculator"
description: "Calculate your 2026 AMT with our free calculator. Determine if you owe Alternative Minimum Tax with new $500K/$1M thresholds and 50% phaseout rate."
canonical_url: "https://www.themoneypocket.com/tools/amt-calculator"
last_updated: "2026-05-01T16:53:17.013Z"
---

**Calculate your 2026 Alternative Minimum Tax instantly with NEW thresholds and phaseout rates.** Our comprehensive AMT calculator helps high earners navigate the parallel tax system with updated $500K/$1M phaseout thresholds and 50% phaseout rate.

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## Understanding the Alternative Minimum Tax (AMT)

The Alternative Minimum Tax is a parallel tax system designed to ensure high-income taxpayers pay a minimum amount of tax, even if they have significant deductions and credits. The 2026 changes under the OBBBA significantly impact AMT calculations.

### 2026 AMT Changes (MAJOR UPDATE)

**Critical Changes Under OBBBA:**

- **Phaseout thresholds REDUCED:** Now $500K (single) / $1M (married) - down from $625K/$1.25M
- **Phaseout rate DOUBLED:** Now 50% (up from 25%)
- **More taxpayers affected:** Lower thresholds mean more people subject to exemption phaseout
- **Faster phaseout:** Doubled rate means exemption disappears twice as fast

**2026 AMT Parameters:**

- Single exemption: $90,100
- Married exemption: $140,200
- Phaseout begins: $500,000 (single) / $1,000,000 (married)
- Phaseout rate: 50% (NEW - doubled from 25%)
- AMT rates: 26% and 28%

### Who Gets Hit by AMT?

**High-Risk Groups:**

- Earners with $200K-$1M income
- High state tax payers (California, New York, New Jersey)
- Incentive Stock Option (ISO) exercisers
- High property tax payers
- Large families with many exemptions (pre-TCJA)
- Private activity bond interest holders

Use our calculator above to determine your AMT liability with the new 2026 rules.