Federal Tax Brackets 2026
See the 2026 federal income tax brackets for single, married, head of household and married filing separately, then enter your income to find your bracket, estimated tax and effective rate.
Free · No sign-up · Runs in your browser · Last reviewed November 2026
Advertisement
About the Federal Tax Brackets 2026
The 2026 federal tax brackets are the seven rates (10%, 12%, 22%, 24%, 32%, 35% and 37%) the IRS applies to taxable income earned in 2026. They are marginal: each rate applies only to the slice of income inside its range, so moving into a higher bracket never reduces your take-home pay. The ranges below come from the IRS inflation adjustments for tax year 2026, which you will use on the return you file in early 2027.
How to use it
- Enter your gross annual income.
- Pick your filing status.
- Add pre-tax deductions such as 401(k) or HSA contributions, and any itemized deductions above the standard deduction.
- Press Find my bracket to see your marginal rate, estimated tax and effective rate.
2026 income tax brackets by filing status
Single
| Rate | Taxable income over | Up to |
|---|---|---|
| 10% | $0 | $12,400 |
| 12% | $12,401 | $50,400 |
| 22% | $50,401 | $105,700 |
| 24% | $105,701 | $201,775 |
| 32% | $201,776 | $256,225 |
| 35% | $256,226 | $640,600 |
| 37% | $640,601 | and up |
Married filing jointly
| Rate | Taxable income over | Up to |
|---|---|---|
| 10% | $0 | $24,800 |
| 12% | $24,801 | $100,800 |
| 22% | $100,801 | $211,400 |
| 24% | $211,401 | $403,550 |
| 32% | $403,551 | $512,450 |
| 35% | $512,451 | $768,700 |
| 37% | $768,701 | and up |
Head of household
| Rate | Taxable income over | Up to |
|---|---|---|
| 10% | $0 | $17,700 |
| 12% | $17,701 | $67,450 |
| 22% | $67,451 | $105,700 |
| 24% | $105,701 | $201,750 |
| 32% | $201,751 | $256,200 |
| 35% | $256,201 | $640,600 |
| 37% | $640,601 | and up |
Married filing separately
| Rate | Taxable income over | Up to |
|---|---|---|
| 10% | $0 | $12,400 |
| 12% | $12,401 | $50,400 |
| 22% | $50,401 | $105,700 |
| 24% | $105,701 | $201,775 |
| 32% | $201,776 | $256,225 |
| 35% | $256,226 | $384,350 |
| 37% | $384,351 | and up |
2026 standard deduction
| Filing status | Standard deduction |
|---|---|
| Single | $16,100 |
| Married filing jointly | $32,200 |
| Head of household | $24,150 |
| Married filing separately | $16,100 |
You subtract the standard deduction (or your itemized deductions, if larger) from income before the brackets apply.
Marginal rate vs effective rate
- Marginal rate is the rate on your last dollar of taxable income, your top bracket.
- Effective rate is total federal income tax divided by income. It is always lower than the marginal rate.
- Example: a single filer with $85,000 of income has $68,900 of taxable income. That puts them in the 22% bracket, but the tax is about $9,870, an effective rate near 11.6%.
Ways to lower your bracket
- Contribute to a traditional 401(k) or 403(b) to reduce taxable income.
- Use a Health Savings Account (HSA) if you have a high-deductible health plan.
- Itemize only if your deductions exceed the standard deduction.
- Claim credits, which reduce tax dollar for dollar, such as the Child Tax Credit.
Frequently asked questions
What are the federal tax brackets for 2026?
There are seven rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%. For single filers the 10% bracket covers taxable income up to $12,400 and the 37% rate starts above $640,600.
What is the standard deduction for 2026?
$16,100 for single filers and married filing separately, $32,200 for married filing jointly and $24,150 for head of household.
Do I pay my top bracket rate on all my income?
No. Brackets are marginal. Only the income inside each range is taxed at that range's rate, so a raise never lowers your take-home pay.
When do the 2026 brackets apply?
To income earned in calendar year 2026, reported on the tax return you file in 2027. Your 2025 return, filed in early 2026, uses the 2025 brackets.
Are state taxes included?
No. This page covers federal income tax only. Social Security and Medicare taxes are separate; use the paycheck calculator for take-home pay after all taxes.
Where do the numbers come from?
From the IRS annual inflation adjustments for tax year 2026 (Revenue Procedure 2025-32). Always confirm on irs.gov before filing.
Last reviewed: November 2026. Based on IRS Rev. Proc. 2025-32 inflation adjustments for tax year 2026 (returns filed in 2027). Estimate only, not tax advice.