2026 Tax Brackets
Federal income tax rates for 2026, set by IRS Revenue Procedure 2025-32. Rates apply to taxable income, after the standard deduction.
2026 standard deduction
| Filing status | Standard deduction |
|---|---|
| Single | $16,100 |
| Married filing jointly | $32,200 |
| Head of household | $24,150 |
2026 tax brackets: Single
| Rate | Taxable income | Tax owed |
|---|---|---|
| 10% | $0 – $12,400 | 10% of taxable income |
| 12% | $12,401 – $50,400 | $1,240 plus 12% of the amount over $12,400 |
| 22% | $50,401 – $105,700 | $5,800 plus 22% of the amount over $50,400 |
| 24% | $105,701 – $201,775 | $17,966 plus 24% of the amount over $105,700 |
| 32% | $201,776 – $256,225 | $41,024 plus 32% of the amount over $201,775 |
| 35% | $256,226 – $640,600 | $58,448 plus 35% of the amount over $256,225 |
| 37% | Over $640,600 | $192,979 plus 37% of the amount over $640,600 |
2026 tax brackets: Married filing jointly
| Rate | Taxable income | Tax owed |
|---|---|---|
| 10% | $0 – $24,800 | 10% of taxable income |
| 12% | $24,801 – $100,800 | $2,480 plus 12% of the amount over $24,800 |
| 22% | $100,801 – $211,400 | $11,600 plus 22% of the amount over $100,800 |
| 24% | $211,401 – $403,550 | $35,932 plus 24% of the amount over $211,400 |
| 32% | $403,551 – $512,450 | $82,048 plus 32% of the amount over $403,550 |
| 35% | $512,451 – $768,700 | $116,896 plus 35% of the amount over $512,450 |
| 37% | Over $768,700 | $206,584 plus 37% of the amount over $768,700 |
2026 tax brackets: Head of household
| Rate | Taxable income | Tax owed |
|---|---|---|
| 10% | $0 – $17,700 | 10% of taxable income |
| 12% | $17,701 – $67,450 | $1,770 plus 12% of the amount over $17,700 |
| 22% | $67,451 – $105,700 | $7,740 plus 22% of the amount over $67,450 |
| 24% | $105,701 – $201,750 | $16,155 plus 24% of the amount over $105,700 |
| 32% | $201,751 – $256,200 | $39,207 plus 32% of the amount over $201,750 |
| 35% | $256,201 – $640,600 | $56,631 plus 35% of the amount over $256,200 |
| 37% | Over $640,600 | $191,171 plus 37% of the amount over $640,600 |
Example: $100,000 of income
A single filer earning $100,000 subtracts the $16,100 standard deduction, leaving $83,900 of taxable income. It is taxed in slices:
| Slice | Tax |
|---|---|
| 10% on $0 – $12,400 | $1,240 |
| 12% on $12,401 – $50,400 | $4,560 |
| 22% on $50,401 – $105,700 | $7,370 |
| Total federal income tax | $13,170 |
That is a 22% marginal rate but only a 13.2% effective rate. A married couple filing jointly with the same income owes $7,640.
Work out your own tax with the federal income tax calculator, or see your full paycheck with the take-home pay calculator.
Common questions
What are the 2026 tax brackets?
There are seven federal income tax rates in 2026: 10%, 12%, 22%, 24%, 32%, 35% and 37%. For single filers the 37% rate starts above $640,600 of taxable income, and for married couples filing jointly above $768,700.
What is the 2026 standard deduction?
The 2026 standard deduction is $16,100 for single filers, $32,200 for married couples filing jointly and $24,150 for heads of household. It is subtracted before the brackets apply.
What are the 2026 tax brackets for married filing jointly?
For married couples filing jointly in 2026: 10% up to $24,800, 12% up to $100,800, 22% up to $211,400, 24% up to $403,550, 32% up to $512,450, 35% up to $768,700 and 37% above that, on taxable income.
What tax bracket am I in?
Subtract your standard deduction from your income to get taxable income, then find it in the table. A single filer earning $100,000 has $83,900 of taxable income, which puts them in the 22% bracket, but their total tax is $13,170, an effective rate of 13.2%.
Does moving into a higher bracket mean all my income is taxed more?
No. Only the income inside each bracket is taxed at that bracket's rate. A raise that pushes you into a higher bracket only taxes the extra dollars at the higher rate, so you always take home more.
When do the 2026 tax brackets apply?
The 2026 brackets apply to income earned from January 1 to December 31, 2026, reported on the tax return you file in 2027. Employers also use them to set withholding on 2026 paychecks.
Source: IRS Revenue Procedure 2025-32.