2026 Federal Tax Brackets by Filing Status
Last verified: July 21, 2026 against IRS Revenue Procedure 2025-32 and IRS 2026 current-law guidance
Reviewed by Josh for financial modeling and data. See more by Josh.
The complete 2026 IRS ordinary-income schedule for single, married filing jointly, head of household, and married filing separately. Brackets apply to taxable income, not gross salary.
Primary sources: IRS Revenue Procedure 2025-32 and the IRS 2026 inflation-adjustment release. Rates apply to income earned in 2026 and generally filed in 2027.
2026 tax brackets at a glance
Only the dollars inside a row are taxed at that row's marginal rate. Thresholds below are taxable income after deductions.
| Rate | Single | Married Filing Jointly | Head of Household | Married Filing Separately |
|---|---|---|---|---|
| 10% | $0 to $12,400 | $0 to $24,800 | $0 to $17,700 | $0 to $12,400 |
| 12% | Over $12,400 to $50,400 | Over $24,800 to $100,800 | Over $17,700 to $67,450 | Over $12,400 to $50,400 |
| 22% | Over $50,400 to $105,700 | Over $100,800 to $211,400 | Over $67,450 to $105,700 | Over $50,400 to $105,700 |
| 24% | Over $105,700 to $201,775 | Over $211,400 to $403,550 | Over $105,700 to $201,775 | Over $105,700 to $201,775 |
| 32% | Over $201,775 to $256,225 | Over $403,550 to $512,450 | Over $201,775 to $256,200 | Over $201,775 to $256,225 |
| 35% | Over $256,225 to $640,600 | Over $512,450 to $768,700 | Over $256,200 to $640,600 | Over $256,225 to $384,350 |
| 37% | Over $640,600 | Over $768,700 | Over $640,600 | Over $384,350 |
2026 basic standard deduction
Age 65 or blind: add $2,050 per qualifying circumstance if unmarried and not a surviving spouse; otherwise add $1,650. The separate enhanced senior deduction can add up to $6,000 per eligible person and has income phaseouts.
Download the one-page reference or print the full sourced guide.
2025 vs. 2026 tax brackets
The seven rates did not change. Inflation indexing moved every taxable-income threshold higher for 2026.
| Threshold | Single: 2025 → 2026 | Married joint: 2025 → 2026 |
|---|---|---|
| 10% bracket ends at | $11,925 → $12,400 (+$475) | $23,850 → $24,800 (+$950) |
| 12% bracket begins over | $11,925 → $12,400 (+$475) | $23,850 → $24,800 (+$950) |
| 22% bracket begins over | $48,475 → $50,400 (+$1,925) | $96,950 → $100,800 (+$3,850) |
| 24% bracket begins over | $103,350 → $105,700 (+$2,350) | $206,700 → $211,400 (+$4,700) |
| 32% bracket begins over | $197,300 → $201,775 (+$4,475) | $394,600 → $403,550 (+$8,950) |
| 35% bracket begins over | $250,525 → $256,225 (+$5,700) | $501,050 → $512,450 (+$11,400) |
| 37% bracket begins over | $626,350 → $640,600 (+$14,250) | $751,600 → $768,700 (+$17,100) |
What changed for 2026
After the One Big Beautiful Bill Act made the TCJA rate structure permanent in 2025, the IRS issued the routine 2026 inflation adjustments in Revenue Procedure 2025-32. The standard deduction rose to $16,100 single / $32,200 MFJ (up from $15,750 / $31,500), and every bracket threshold moved up with chained CPI - the 37% bracket now begins at $640,600 single / $768,700 MFJ. The seven rates (10/12/22/24/32/35/37%) are unchanged. A single filer with $200,000 of taxable income in 2026 owes federal income tax of approximately $40,600, an effective rate of about 20.3%. A married couple filing jointly with $200,000 of taxable income owes approximately $33,400, an effective rate of about 16.7%. The Additional Medicare Tax thresholds ($200K single / $250K MFJ) and Net Investment Income Tax thresholds (same levels) remain unindexed for their 13th consecutive year, so their real-terms reach keeps expanding as nominal incomes rise.
OBBBA also created temporary deductions for eligible seniors, qualified tips, qualified overtime, and interest on certain personal-use vehicle loans. These deductions can reduce taxable income, but they do not change the seven bracket rates. Eligibility, caps, and income phaseouts apply; see the IRS current-law guide for individuals and workers.
2026 bracket thresholds and tax formulas
Use the row containing your taxable income. The formula gives federal ordinary-income tax before credits, alternative minimum tax, payroll tax, net investment income tax, and state or local tax.
Single
| Rate | Taxable income | Federal tax formula before credits |
|---|---|---|
| 10% | $0 to $12,400 | 10% of taxable income |
| 12% | Over $12,400 to $50,400 | $1,240 + 12% of amount over $12,400 |
| 22% | Over $50,400 to $105,700 | $5,800 + 22% of amount over $50,400 |
| 24% | Over $105,700 to $201,775 | $17,966 + 24% of amount over $105,700 |
| 32% | Over $201,775 to $256,225 | $41,024 + 32% of amount over $201,775 |
| 35% | Over $256,225 to $640,600 | $58,448 + 35% of amount over $256,225 |
| 37% | Over $640,600 | $192,979.25 + 37% of amount over $640,600 |
Married Filing Jointly
| Rate | Taxable income | Federal tax formula before credits |
|---|---|---|
| 10% | $0 to $24,800 | 10% of taxable income |
| 12% | Over $24,800 to $100,800 | $2,480 + 12% of amount over $24,800 |
| 22% | Over $100,800 to $211,400 | $11,600 + 22% of amount over $100,800 |
| 24% | Over $211,400 to $403,550 | $35,932 + 24% of amount over $211,400 |
| 32% | Over $403,550 to $512,450 | $82,048 + 32% of amount over $403,550 |
| 35% | Over $512,450 to $768,700 | $116,896 + 35% of amount over $512,450 |
| 37% | Over $768,700 | $206,583.50 + 37% of amount over $768,700 |
Head of Household
| Rate | Taxable income | Federal tax formula before credits |
|---|---|---|
| 10% | $0 to $17,700 | 10% of taxable income |
| 12% | Over $17,700 to $67,450 | $1,770 + 12% of amount over $17,700 |
| 22% | Over $67,450 to $105,700 | $7,740 + 22% of amount over $67,450 |
| 24% | Over $105,700 to $201,775 | $16,155 + 24% of amount over $105,700 |
| 32% | Over $201,775 to $256,200 | $39,213 + 32% of amount over $201,775 |
| 35% | Over $256,200 to $640,600 | $56,629 + 35% of amount over $256,200 |
| 37% | Over $640,600 | $191,169 + 37% of amount over $640,600 |
Married Filing Separately
| Rate | Taxable income | Federal tax formula before credits |
|---|---|---|
| 10% | $0 to $12,400 | 10% of taxable income |
| 12% | Over $12,400 to $50,400 | $1,240 + 12% of amount over $12,400 |
| 22% | Over $50,400 to $105,700 | $5,800 + 22% of amount over $50,400 |
| 24% | Over $105,700 to $201,775 | $17,966 + 24% of amount over $105,700 |
| 32% | Over $201,775 to $256,225 | $41,024 + 32% of amount over $201,775 |
| 35% | Over $256,225 to $384,350 | $58,448 + 35% of amount over $256,225 |
| 37% | Over $384,350 | $103,291.75 + 37% of amount over $384,350 |
Worked example: $85,000 single filer in 2026
Gross income $85,000 minus the 2026 single standard deduction ($16,100) = $68,900 taxable.
Calculate your 2026 federal tax
For 2026 tax planning, select 2026 in the tax bracket calculator - it uses the Rev. Proc. 2025-32 schedule above. The paycheck calculator models 2026 federal and FICA withholding, and the Social Security wage base rose to $184,500 for 2026. Long-term capital gains are taxed at 0/15/20% over separate breakpoints handled by the capital gains calculator.
- Tax bracket calculator - stack any income through 2026's schedule
- Paycheck calculator - federal + state + FICA take-home for 2026
- Capital gains calculator - LTCG and short-term math for 2026
- Tax brackets history (1913-2026) - see 2026 in the 113-year arc
Frequently Asked Questions
What is the top marginal federal tax rate in 2026?
What is the 2026 standard deduction?
When do 2026 tax brackets apply?
How do marginal tax brackets actually work?
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Standard Deduction History
Compare the basic deduction across every year since 1913.
Educational content only. 2026 tax brackets apply to income earned during 2026, generally filed in April 2027. For amended returns or current-year planning, consult a qualified CPA or tax advisor.