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 after tax:
After the $16,100 standard deduction, taxable income is $43,900. You do NOT pay 12% on all of it: you pay 10% on the first $12,400 and 12% only on the remaining $31,500 — $5,020.00 in total.
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 – $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% | Over $640,600 |
Married Filing Jointly
| Rate | Taxable Income |
|---|---|
| 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% | Over $768,700 |
Head of Household
| Rate | Taxable Income |
|---|---|
| 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% | Over $640,600 |
Married Filing Separately
| Rate | Taxable Income |
|---|---|
| 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% | 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 | $15,750 | +$350 |
| Married Filing Jointly | $32,200 | $31,500 | +$700 |
| Head of Household | $24,150 | $23,625 | +$525 |
| Married Filing Separately | $16,100 | $15,750 | +$350 |
The 2025 amounts shown are the figures as amended by the One Big Beautiful Bill Act. A higher standard deduction means more of your income is tax-free before the brackets apply. 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 $12,400: $1,240.00 12% on $21,500 ($12,401–$33,900): $2,580.00 Total federal income tax: $3,820.00 Effective tax rate: 7.6%
Example 2 — Single filer earning $85,000
Gross income: $85,000 Standard deduction (single): -$16,100 Taxable income: $68,900 10% on first $12,400: $1,240.00 12% on $38,000 ($12,401–$50,400): $4,560.00 22% on $18,500 ($50,401–$68,900): $4,070.00 Total federal income tax: $9,870.00 Effective tax rate: 11.6%
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 $24,800: $2,480.00 12% on $76,000 ($24,801–$100,800):$9,120.00 22% on $17,000 ($100,801–$117,800):$3,740.00 Total federal income tax: $15,340.00 Effective tax rate: 10.2%
Example 4 — Single filer earning $200,000
Gross income: $200,000 Standard deduction (single): -$16,100 Taxable income: $183,900 10% on first $12,400: $1,240.00 12% on $38,000 ($12,401–$50,400): $4,560.00 22% on $55,300 ($50,401–$105,700):$12,166.00 24% on $78,200 ($105,701–$183,900):$18,768.00 Total federal income tax: $36,734.00 Effective tax rate: 18.4%
Use our free Salary Tax Calculator to calculate your 2026 federal tax and FICA on a salary, for single or married-filing-jointly filers.
What Changed for 2026 — Key Updates
Tax rates made permanent by OBBBA
Section 70101 of the One Big Beautiful Bill Act (OBBBA) made the tax rate tables that applied from 2018 through 2025 permanent, so the seven rates (10%, 12%, 22%, 24%, 32%, 35%, 37%) did not expire at the end of 2025.
Inflation-adjusted bracket thresholds
The single-filer income thresholds rose by roughly 2.3–4.0% compared with 2025, with the largest increases in the lower brackets. This prevents bracket creep — where inflation alone pushes taxpayers into higher brackets without any real income gain.
Higher standard deductions
The standard deduction rose by $350 for single filers and $700 for married couples filing jointly, on top of the increase the OBBBA made for 2025.
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 earning $85,000, your taxable income is $68,900 and your marginal rate is 22% — but you only pay 22% on the portion above $50,400.
Effective tax rate
Your total tax as a percentage of gross income. The same $85,000 earner pays $9,870.00 in federal income tax, an effective rate of about 11.6%, 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 $200,000 single / $250,000 MFJ) | — | 0.9% |
Social Security tax applies to wages up to $184,500 in 2026. There is no wage cap for Medicare. Self-employed individuals pay both the employee and employer portions — a combined 15.3% self-employment tax rate.
2026 Federal Tax Quick Reference — Single Filers
Federal income tax for single filers — for example on a $100,000 after tax income — after the standard deduction. Does not include FICA, state taxes, or credits.
| Gross Income | Taxable Income | Federal Tax | Effective Rate |
|---|---|---|---|
| $30,000 | $13,900 | $1,420 | 4.7% |
| $50,000 | $33,900 | $3,820 | 7.6% |
| $75,000 | $58,900 | $7,670 | 10.2% |
| $100,000 | $83,900 | $13,170 | 13.2% |
| $150,000 | $133,900 | $24,734 | 16.5% |
| $200,000 | $183,900 | $36,734 | 18.4% |
| $300,000 | $283,900 | $68,134 | 22.7% |
| $500,000 | $483,900 | $138,134 | 27.6% |
How to Reduce Your Federal Tax Bill in 2026
Maximize 401(k) contributions
The 2026 401(k) contribution limit is $24,500 ($32,500 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 $7,500, or $8,600 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 $4,400 for self-only coverage and $8,750 for family coverage.
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 salary 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 – $12,400 | $0 – $24,800 |
| 12% bracket | $12,401 – $50,400 | $24,801 – $100,800 |
| 22% bracket | $50,401 – $105,700 | $100,801 – $211,400 |
| 24% bracket | $105,701 – $201,775 | $211,401 – $403,550 |
| 32% bracket | $201,776 – $256,225 | $403,551 – $512,450 |
| 35% bracket | $256,226 – $640,600 | $512,451 – $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 above $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 $15,750, $31,500, and $23,625 in 2025 (as amended by the One Big Beautiful Bill Act).
Did tax brackets change for 2026?
The seven rates (10%–37%) are unchanged. However, the single-filer income thresholds rose by roughly 2.3–4.0% 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 higher in 2026 due to inflation adjustment, and the standard deduction rose by $350 for single filers ($700 for joint filers) — so 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.
Figures reflect income earned in tax year 2026 for returns filed in 2027. Always verify current rules at IRS.gov or consult a qualified tax professional for advice specific to your situation.
Last updated: 30 September 2026 · Sources: IRS Rev. Proc. 2025-32 (2026 inflation adjustments); IRS IR-2025-103: tax inflation adjustments for tax year 2026; IRS Topic 751: Social Security and Medicare withholding rates; IRS Publication 15 (2026), Employer's Tax Guide; IRS Topic 560: Additional Medicare Tax; IRS IR-2025-111: 401(k) and IRA limits for 2026; IRS Rev. Proc. 2025-19 (2026 HSA limits); IRS Rev. Proc. 2024-40 (2025 inflation adjustments)
For information only, not tax advice. Figures are estimates for a standard case; your own tax position may differ. Check with the official source or a qualified adviser before making decisions.
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