2026 Federal Tax Brackets

Josh · Last updated: May 9, 2026

Last verified: May 9, 2026 against IRS Rev. Proc. for tax year 2026 + Tax Foundation historical tables

From the desk of Josh: financial modeling at a private equity firm. See more by Josh.

Complete IRS bracket schedule and standard deduction for tax year 2026: single, married filing jointly, head of household, and married filing separately.

What changed in 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 $15,000 / $30,000), 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.

Single
$16,100
Standard deduction
Married Filing Jointly
$32,200
Standard deduction
Head of Household
$24,150
Standard deduction
Married Filing Separately
$16,100
Standard deduction

2026 Tax Brackets - Single

Marginal rate Taxable income Tax owed at top of bracket
10% $0 - $12,400 $1,240
12% $12,401 - $50,400 $5,800
22% $50,401 - $105,700 $17,966
24% $105,701 - $201,775 $41,024
32% $201,776 - $256,225 $58,448
35% $256,226 - $640,600 $192,979
37% Over $640,601 -

2026 Tax Brackets - Married Filing Jointly

Marginal rate Taxable income Tax owed at top of bracket
10% $0 - $24,800 $2,480
12% $24,801 - $100,800 $11,600
22% $100,801 - $211,400 $35,932
24% $211,401 - $403,550 $82,048
32% $403,551 - $512,450 $116,896
35% $512,451 - $768,700 $206,584
37% Over $768,701 -

2026 Tax Brackets - Head of Household

Marginal rate Taxable income Tax owed at top of bracket
10% $0 - $17,700 $1,770
12% $17,701 - $67,450 $7,740
22% $67,451 - $105,700 $16,155
24% $105,701 - $201,775 $39,213
32% $201,776 - $256,200 $56,629
35% $256,201 - $640,600 $191,169
37% Over $640,601 -

2026 Tax Brackets - Married Filing Separately

Marginal rate Taxable income Tax owed at top of bracket
10% $0 - $12,400 $1,240
12% $12,401 - $50,400 $5,800
22% $50,401 - $105,700 $17,966
24% $105,701 - $201,775 $41,024
32% $201,776 - $256,225 $58,448
35% $256,226 - $384,350 $103,292
37% Over $384,351 -

Worked example: $85,000 single filer in 2026

Gross income $85,000 minus the 2026 single standard deduction ($16,100) = $68,900 taxable.

10% on $12,400 = $1,240
12% on $38,000 = $4,560
22% on $18,500 = $4,070
Total federal tax: $9,870
Effective rate: 11.61%

Notes for 2026

2026 is the ninth year of TCJA's 7-bracket structure, made permanent by the One Big Beautiful Bill Act (OBBBA) in 2025. The IRS applied its standard chained-CPI inflation adjustment for 2026 (Rev. Proc. 2025-32): the standard deduction rose to $16,100 single / $32,200 MFJ and the 37% bracket begins at $640,600 single / $768,700 MFJ.

Modeling 2026 retroactively

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.

Frequently Asked Questions

What was the top marginal federal tax rate in 2026?
2026 kept the 37% top marginal rate established by the 2017 Tax Cuts and Jobs Act. The late-2025 TCJA extension froze bracket thresholds at 2025 levels - the first year since TCJA took effect that thresholds did not increase year-over-year.
What was the 2026 standard deduction?
For tax year 2026, the standard deduction was $16,100 for single filers, $32,200 for married filing jointly, $24,150 for head of household, and $16,100 for married filing separately.
Are 2026 tax brackets still relevant?
2026 brackets apply to income earned during 2026 (filed by April 2027). These are the current-year brackets used for current-year withholding, quarterly estimated taxes, and current-year planning.
How do marginal tax brackets actually work?
Federal tax brackets are marginal: only the income above each threshold is taxed at that rate. A single filer with $100,000 of taxable income doesn't pay 22% on all of it. They pay 10% on the first portion, then 12%, then 22% on the remainder. Effective tax rate (total tax ÷ total income) is always lower than the headline marginal rate.

Related Calculators

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2026 Federal Tax Brackets

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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.