FEDERAL INCOME TAX · TAX YEAR 2026
2026 tax brackets for federal income tax
Rates apply to taxable income after deductions, in layers. Entering a higher bracket does not apply its rate to all your income. Tax year 2026 is generally filed in 2027.
Selected filing status
Standard deductions shown exclude special rules for dependent filers, married-separate spousal itemization, age, blindness, and senior deductions.
2026 federal tax brackets by filing status
These ordinary-income rates and thresholds are published in IRS Revenue Procedure 2025-32. The ranges refer to taxable income after deductions, not gross wages.
| Rate | Taxable income |
|---|---|
| 10% | Up to $12,400 |
| 12% | Over $12,400 through $50,400 |
| 22% | Over $50,400 through $105,700 |
| 24% | Over $105,700 through $201,775 |
| 32% | Over $201,775 through $256,225 |
| 35% | Over $256,225 through $640,600 |
| 37% | Over $640,600 |
| Rate | Taxable income |
|---|---|
| 10% | Up to $24,800 |
| 12% | Over $24,800 through $100,800 |
| 22% | Over $100,800 through $211,400 |
| 24% | Over $211,400 through $403,550 |
| 32% | Over $403,550 through $512,450 |
| 35% | Over $512,450 through $768,700 |
| 37% | Over $768,700 |
| Rate | Taxable income |
|---|---|
| 10% | Up to $17,700 |
| 12% | Over $17,700 through $67,450 |
| 22% | Over $67,450 through $105,700 |
| 24% | Over $105,700 through $201,750 |
| 32% | Over $201,750 through $256,200 |
| 35% | Over $256,200 through $640,600 |
| 37% | Over $640,600 |
| Rate | Taxable income |
|---|---|
| 10% | Up to $12,400 |
| 12% | Over $12,400 through $50,400 |
| 22% | Over $50,400 through $105,700 |
| 24% | Over $105,700 through $201,775 |
| 32% | Over $201,775 through $256,225 |
| 35% | Over $256,225 through $384,350 |
| 37% | Over $384,350 |
2026 standard deduction
| Filing status | Deduction |
|---|---|
| Single | $16,100 |
| Married filing jointly | $32,200 |
| Head of household | $24,150 |
| Married filing separately | $16,100 |
Source: IRS Revenue Procedure 2025-32. Base amounts exclude additional age, blindness, and senior deductions and special dependent-filer or married-separate rules.
How marginal tax brackets work
Only the portion of taxable income within each bracket receives that rate. For example, a single filer with $58,900 of taxable income pays $1,240 on the first $12,400, $4,560 on the next $38,000, and $1,870 on the remaining $8,500: $7,670 under the rate schedule. The 22% marginal rate does not apply to all $58,900.
Use the 2026 tax refund calculator to see bracket slices for your income and compare tax with withholding. Review calculation methods and exclusions before using an estimate.