The IRS released the official 2026 federal income tax brackets under Revenue Procedure 2025-32. These rates apply to income earned during the 2026 tax year and will be reported on returns filed in early 2027.
Whether you are an employee, self-employed, or planning ahead for tax season, understanding the 2026 brackets helps you estimate your tax bill, plan your withholding, and make smarter financial decisions.
Calculate your exact take-home pay with our free Salary Tax Calculator — enter your income and see your federal tax breakdown instantly.
How US Federal Income Tax Brackets Work
The US uses a progressive tax system — meaning different portions of your income are taxed at different rates. You never pay the top rate on your entire income. Instead, your income is divided into layers, and each layer is taxed at the rate for that bracket.
Example — single filer earning $60,000:
You do NOT pay 22% on all $60,000. You pay 10% on the first portion, 12% on the next portion, and 22% only on the amount above the 12% threshold.
This is why your effective tax rate (what you actually pay as a percentage of total income) is always lower than your marginal tax rate (the rate on your last dollar of income).
2026 Federal Income Tax Brackets — All Filing Statuses
Officially released under Revenue Procedure 2025-32. The seven rates were made permanent by the One Big Beautiful Bill Act (OBBBA) passed in 2025.
Single Filers
| Rate | Taxable Income |
|---|---|
| 10% | $0 – $11,925 |
| 12% | $11,926 – $48,475 |
| 22% | $48,476 – $103,350 |
| 24% | $103,351 – $197,300 |
| 32% | $197,301 – $250,525 |
| 35% | $250,526 – $640,600 |
| 37% | Over $640,600 |
Married Filing Jointly
| Rate | Taxable Income |
|---|---|
| 10% | $0 – $23,850 |
| 12% | $23,851 – $96,950 |
| 22% | $96,951 – $206,700 |
| 24% | $206,701 – $394,600 |
| 32% | $394,601 – $501,050 |
| 35% | $501,051 – $768,700 |
| 37% | Over $768,700 |
Head of Household
| Rate | Taxable Income |
|---|---|
| 10% | $0 – $17,000 |
| 12% | $17,001 – $64,850 |
| 22% | $64,851 – $103,350 |
| 24% | $103,351 – $197,300 |
| 32% | $197,301 – $250,500 |
| 35% | $250,501 – $640,600 |
| 37% | Over $640,600 |
Married Filing Separately
| Rate | Taxable Income |
|---|---|
| 10% | $0 – $11,925 |
| 12% | $11,926 – $48,475 |
| 22% | $48,476 – $103,350 |
| 24% | $103,351 – $197,300 |
| 32% | $197,301 – $250,525 |
| 35% | $250,526 – $384,350 |
| 37% | Over $384,350 |
These brackets apply to taxable income — your gross income after subtracting the standard deduction (or itemized deductions) and any other adjustments. Not your gross salary.
2026 Standard Deduction
Before applying the tax brackets, most taxpayers subtract the standard deduction from their gross income to arrive at taxable income. For 2026, the standard deductions increased from 2025:
| Filing Status | 2026 Amount | 2025 Amount | Change |
|---|---|---|---|
| Single | $16,100 | $15,000 | +$1,100 |
| Married Filing Jointly | $32,200 | $30,000 | +$2,200 |
| Head of Household | $24,150 | $22,500 | +$1,650 |
| Married Filing Separately | $16,100 | $15,000 | +$1,100 |
The higher standard deduction means more of your income is tax-free before the brackets apply — a meaningful benefit for most taxpayers in 2026. Taxpayers aged 65 or older (or blind) receive an additional standard deduction on top of the base amount.
Worked Examples — How to Calculate Your 2026 Federal Tax
Example 1 — Single filer earning $50,000
Gross income: $50,000 Standard deduction (single): -$16,100 Taxable income: $33,900 10% on first $11,925: $1,192.50 12% on $21,975 ($11,926–$33,900): $2,637.00 Total federal income tax: $3,829.50 Effective tax rate: 7.7%
Example 2 — Single filer earning $85,000
Gross income: $85,000 Standard deduction (single): -$16,100 Taxable income: $68,900 10% on first $11,925: $1,192.50 12% on $36,550 ($11,926–$48,475): $4,386.00 22% on $20,425 ($48,476–$68,900): $4,493.50 Total federal income tax: $10,072 Effective tax rate: 11.8%
Example 3 — Married couple filing jointly earning $150,000
Gross income: $150,000 Standard deduction (MFJ): -$32,200 Taxable income: $117,800 10% on first $23,850: $2,385.00 12% on $73,100 ($23,851–$96,950): $8,772.00 22% on $20,850 ($96,951–$117,800): $4,587.00 Total federal income tax: $15,744 Effective tax rate: 10.5%
Example 4 — Single filer earning $200,000
Gross income: $200,000 Standard deduction (single): -$16,100 Taxable income: $183,900 10% on first $11,925: $1,192.50 12% on $36,550: $4,386.00 22% on $54,875 ($48,476–$103,350):$12,072.50 24% on $80,550 ($103,351–$183,900):$19,332.00 Total federal income tax: $36,983 Effective tax rate: 18.5%
Use our free Salary Tax Calculator to calculate your exact 2026 federal tax bill for any income level — including self-employment income and all filing status options.
What Changed for 2026 — Key Updates
Tax rates made permanent by OBBBA
The One Big Beautiful Bill Act (OBBBA), passed in July 2025, made the seven-bracket structure from the 2017 Tax Cuts and Jobs Act permanent. The 37% top rate was previously scheduled to revert to 39.6% after 2025. That increase has now been permanently cancelled.
Inflation-adjusted bracket thresholds
All income thresholds shifted upward by approximately 2.3–4% for inflation, based on the Chained Consumer Price Index (C-CPI). This prevents bracket creep — where inflation alone pushes taxpayers into higher brackets without any real income gain.
Higher standard deductions
The standard deduction increased by $1,100 for single filers and $2,200 for married couples filing jointly — one of the largest single-year increases in recent years.
SALT deduction cap increased
The State and Local Tax (SALT) deduction cap increased from $10,000 to $40,400 for most joint filers in 2026 — a major change for taxpayers in high-tax states like California, New York, and New Jersey.
Marginal Rate vs Effective Rate
This is the most commonly misunderstood concept in US income tax.
Marginal tax rate
The rate applied to your last dollar of income. If you are a single filer with $85,000 taxable income, your marginal rate is 22% — but you only pay 22% on the portion above $48,475.
Effective tax rate
Your total tax as a percentage of gross income. The same $85,000 earner has an effective rate of around 11.8%, because most income is taxed at 10% and 12%.
Saying "I'm in the 22% tax bracket" does not mean you pay 22% of your income in taxes. It means your highest slice of income is taxed at 22%.
Social Security and Medicare Taxes (FICA)
In addition to federal income tax, most employees pay FICA taxes on their wages:
| Tax | Employee Rate | Employer Rate | Total |
|---|---|---|---|
| Social Security | 6.2% | 6.2% | 12.4% |
| Medicare | 1.45% | 1.45% | 2.9% |
| Additional Medicare | 0.9% (above $200K single / $250K MFJ) | — | 0.9% |
Social Security tax applies to wages up to $176,100 in 2026. Self-employed individuals pay both the employee and employer portions — the self-employment tax rate is 15.3% on net self-employment income.
2026 Federal Tax Quick Reference — Single Filers
Approximate federal income tax for single filers after standard deduction. Does not include FICA, state taxes, or credits.
| Gross Income | Taxable Income | Federal Tax | Effective Rate |
|---|---|---|---|
| $30,000 | $13,900 | $1,581 | 5.3% |
| $50,000 | $33,900 | $3,830 | 7.7% |
| $75,000 | $58,900 | $8,006 | 10.7% |
| $100,000 | $83,900 | $13,750 | 13.8% |
| $150,000 | $133,900 | $25,954 | 17.3% |
| $200,000 | $183,900 | $36,983 | 18.5% |
| $300,000 | $283,900 | $72,047 | 24.0% |
| $500,000 | $483,900 | $147,686 | 29.5% |
How to Reduce Your Federal Tax Bill in 2026
Maximize 401(k) contributions
The 2026 401(k) contribution limit is $23,500 ($31,000 for those aged 50+). Pre-tax contributions directly reduce your taxable income dollar for dollar.
Contribute to a Traditional IRA
Deductible IRA contributions (up to $7,000, or $8,000 if 50+) reduce your taxable income. Income limits apply for deductibility if you have a workplace retirement plan.
Use an HSA
Health Savings Account contributions are tax-deductible. The 2026 HSA limit is $4,300 for individuals and $8,550 for families.
Claim the standard deduction or itemize
Most taxpayers benefit from the standard deduction — but if your mortgage interest, state taxes, and charitable donations exceed the standard deduction, itemizing saves more.
Claim all eligible tax credits
Credits reduce your tax bill directly. Key 2026 credits include the Child Tax Credit, Earned Income Tax Credit (EITC), Child and Dependent Care Credit, and education credits.
Calculate Your 2026 Federal Tax Bill
Enter your income and filing status — see your full federal tax breakdown by bracket, effective rate, and take-home pay.
Summary — 2026 Federal Income Tax at a Glance
| Single | Married Filing Jointly | |
|---|---|---|
| 10% bracket | $0 – $11,925 | $0 – $23,850 |
| 12% bracket | $11,926 – $48,475 | $23,851 – $96,950 |
| 22% bracket | $48,476 – $103,350 | $96,951 – $206,700 |
| 24% bracket | $103,351 – $197,300 | $206,701 – $394,600 |
| 32% bracket | $197,301 – $250,525 | $394,601 – $501,050 |
| 35% bracket | $250,526 – $640,600 | $501,051 – $768,700 |
| 37% bracket | Over $640,600 | Over $768,700 |
| Standard deduction | $16,100 | $32,200 |
Frequently Asked Questions
What are the 2026 federal income tax brackets?
The 2026 federal tax brackets have seven rates: 10%, 12%, 22%, 24%, 32%, 35%, and 37%. For single filers, the 37% rate applies to taxable income over $640,600. For married couples filing jointly, the 37% rate starts at $768,700.
What is the standard deduction for 2026?
The 2026 standard deduction is $16,100 for single filers, $32,200 for married couples filing jointly, and $24,150 for heads of household — up from $15,000, $30,000, and $22,500 in 2025.
Did tax brackets change for 2026?
The seven rates (10%–37%) are unchanged. However, income thresholds shifted upward by approximately 2.3–4% for inflation under Revenue Procedure 2025-32. The OBBBA also made these rates permanent, preventing the reversion to higher pre-2018 rates.
How do I calculate my 2026 federal income tax?
Subtract your standard deduction from gross income to get taxable income. Then apply the bracket rates progressively — 10% on the first portion, 12% on the next, and so on. Use our free Salary Tax Calculator for an instant result.
What is the difference between marginal and effective tax rate?
Your marginal rate is the rate on your last dollar of income — the bracket you are in. Your effective rate is your total tax as a percentage of gross income. For most Americans, the effective rate is significantly lower than the marginal rate because only the top portion of income is taxed at the highest rate.
What filing status should I use?
Your filing status depends on your marital status and household situation. Married Filing Jointly generally results in the lowest tax bill for married couples. Head of Household provides better rates than Single for qualifying unmarried taxpayers with dependents. Your filing status directly determines which bracket thresholds apply.
Are 2026 tax brackets higher or lower than 2025?
The rates are identical — both years use 10%–37%. However, the income thresholds are slightly higher in 2026 due to inflation adjustment. The standard deduction also increased significantly — meaning most taxpayers will pay the same or slightly less in 2026 on the same income compared to 2025.
What is the top federal income tax rate for 2026?
The top federal income tax rate for 2026 is 37%. It applies to taxable income above $640,600 for single filers and above $768,700 for married couples filing jointly.
All 2026 federal income tax brackets and standard deductions are sourced from IRS Revenue Procedure 2025-32, IRS official announcement IR-2025-103, and Tax Foundation analysis. Figures reflect income earned in tax year 2026 for returns filed in 2027. This article is for informational purposes only and does not constitute tax advice. Always verify current rules at IRS.gov or consult a qualified tax professional for advice specific to your situation.