Single Filers — 2026 Tax Brackets
| Taxable Income | Tax Rate |
|---|---|
| $1 – $12,400 | 10% |
| $12,401 – $50,400 | 12% |
| $50,401 – $105,700 | 22% |
| $105,701 – $201,775 | 24% |
| $201,776 – $256,225 | 32% |
| $256,226 – $640,600 | 35% |
| $640,601+ | 37% |
Married Filing Jointly — 2026 Tax Brackets
| Taxable Income | Tax Rate |
|---|---|
| $1 – $24,800 | 10% |
| $24,801 – $100,800 | 12% |
| $100,801 – $211,400 | 22% |
| $211,401 – $403,550 | 24% |
| $403,551 – $512,450 | 32% |
| $512,451 – $768,700 | 35% |
| $768,701+ | 37% |
Head of Household — 2026 Tax Brackets
| Taxable Income | Tax Rate |
|---|---|
| $1 – $17,700 | 10% |
| $17,701 – $67,450 | 12% |
| $67,451 – $105,700 | 22% |
| $105,701 – $201,750 | 24% |
| $201,751 – $256,200 | 32% |
| $256,201 – $640,600 | 35% |
| $640,601+ | 37% |
2026 Standard Deduction
| Filing Status | Standard Deduction |
|---|---|
| Single | $16,100 |
| Married Filing Jointly | $32,200 |
| Married Filing Separately | $16,100 |
| Head of Household | $24,150 |
Key 2026 Numbers
| Item | Amount |
|---|---|
| Social Security Wage Base | $184,500 |
| 401(k) Employee Limit (Under 50) | $24,500 |
| 401(k) Employee Limit (50+) | $32,500 |
| Roth IRA Contribution Limit (Under 50) | $7,500 |
| Roth IRA Contribution Limit (50+) | $8,600 |
Source: IRS Rev. Proc. 2025-32 (rate schedules, standard deduction) and IRS Notice 2025-67 (retirement limits). Social Security wage base from the SSA 2026 COLA fact sheet.
Calculate your exact tax liability with our free Income Tax Calculator
Open Tax Calculator →How Marginal Tax Brackets Work
The U.S. federal income tax system uses a progressive structure with marginal rates. This means different portions of your income are taxed at different rates. Only the income within each bracket is taxed at that bracket's rate — not your entire income.
For example, a single filer earning $60,000 in taxable income in 2026 would pay: 10% on the first $12,400 ($1,240) + 12% on $12,401–$50,400 ($4,560) + 22% on $50,401–$60,000 ($2,112) = $7,912 total, for an effective rate of about 13.2%.
Frequently Asked Questions
What are the 2026 federal income tax brackets?
The 2026 federal income tax brackets have seven rates: 10%, 12%, 22%, 24%, 32%, 35%, and 37%. The income thresholds for each bracket are adjusted annually for inflation. For single filers, the 10% bracket covers income up to $12,400 and the top 37% rate applies to income over $640,600.
What is the standard deduction for 2026?
The 2026 standard deduction is $16,100 for single filers, $32,200 for married filing jointly, and $24,150 for head of household. These amounts are subtracted from gross income before applying tax brackets.
How do marginal tax brackets work?
Marginal tax brackets mean you pay different rates on different portions of your income. Only the income within each bracket is taxed at that bracket's rate. For example, if you're in the 22% bracket, you don't pay 22% on all your income — only on the portion that falls within that bracket's range.
How this page is reviewed
See methodology, assumptions & sources
| Risk tier | High YMYL |
|---|---|
| Author | Calculover Editorial Team Finance and legal education |
| Editorial owner | Calculover Tax & Payroll Desk Tax and wage methodology owner |
| Reviewer | Calculover Editorial Review High-risk source and limitation review |
| Last reviewed | 2026-07-31 |
| Last verified | 2026-07-31 |
| Data effective date | 2026-01-01 |
Methodology
2026 Federal Income Tax Brackets & Rates applies the tax-rate, threshold, and taxable-base logic documented in the calculator formula section, then separates user-entered assumptions from statutory or source-linked rate inputs.
Assumptions
- 2026 Federal Income Tax Brackets & Rates relies on the values the user enters and does not independently verify income, balances, legal status, policy terms, or market quotes.
- Taxable income, deductions, credits, filing status, jurisdiction, and timing are simplified to the fields available in the calculator.
- Federal, state, local, and international tax rules can change after the listed last-verified date.
Limitations
- 2026 Federal Income Tax Brackets & Rates does not prepare a tax return, determine final liability, apply every credit or deduction, or account for all state, local, foreign, penalty, or surtax rules.
- Confirm current forms, thresholds, and filing obligations with the IRS, the relevant tax authority, or a qualified tax professional before filing or paying tax.
Sources
- Federal Income Tax Rates and Brackets, Internal Revenue Service
- Estimated Taxes, Internal Revenue Service
Professional guidance: 2026 Federal Income Tax Brackets & Rates is for tax education and planning only and is not tax, legal, accounting, or filing advice. Verify current rules with the relevant tax authority or a qualified tax professional.