2026 federal income tax brackets and standard deduction
For 2026 the seven federal income tax rates are 10%, 12%, 22%, 24%, 32%, 35% and 37%. A single filer pays 10% on the first $12,400 of taxable income and 37% only above $640,600; for married couples filing jointly the top rate starts at $768,700.
The standard deduction is $16,100 for single filers, $32,200 for married couples filing jointly and $24,150 for heads of household. A single filer earning $75,000 in wages owes about $7,676 in federal income tax, an effective rate of 10.2%, even though the top bracket reached is 22%.
The 2026 tax brackets
The brackets apply to taxable income: what is left after the standard deduction (or itemized deductions) and a few other deductions are subtracted from your income. The IRS adjusts the thresholds for inflation each year; the 2026 figures are in Revenue Procedure 2025-32. The seven rates themselves were made permanent by the 2025 tax law (Public Law 119-21).
Single
| Rate | Taxable income | Tax |
|---|---|---|
| 10% | $0 to $12,400 | 10% of taxable income |
| 12% | $12,400 to $50,400 | $1,240 plus 12% of the amount over $12,400 |
| 22% | $50,400 to $105,700 | $5,800 plus 22% of the amount over $50,400 |
| 24% | $105,700 to $201,775 | $17,966 plus 24% of the amount over $105,700 |
| 32% | $201,775 to $256,225 | $41,024 plus 32% of the amount over $201,775 |
| 35% | $256,225 to $640,600 | $58,448 plus 35% of the amount over $256,225 |
| 37% | Over $640,600 | $192,979 plus 37% of the amount over $640,600 |
Married filing jointly
| Rate | Taxable income | Tax |
|---|---|---|
| 10% | $0 to $24,800 | 10% of taxable income |
| 12% | $24,800 to $100,800 | $2,480 plus 12% of the amount over $24,800 |
| 22% | $100,800 to $211,400 | $11,600 plus 22% of the amount over $100,800 |
| 24% | $211,400 to $403,550 | $35,932 plus 24% of the amount over $211,400 |
| 32% | $403,550 to $512,450 | $82,048 plus 32% of the amount over $403,550 |
| 35% | $512,450 to $768,700 | $116,896 plus 35% of the amount over $512,450 |
| 37% | Over $768,700 | $206,584 plus 37% of the amount over $768,700 |
Married filing separately
| Rate | Taxable income | Tax |
|---|---|---|
| 10% | $0 to $12,400 | 10% of taxable income |
| 12% | $12,400 to $50,400 | $1,240 plus 12% of the amount over $12,400 |
| 22% | $50,400 to $105,700 | $5,800 plus 22% of the amount over $50,400 |
| 24% | $105,700 to $201,775 | $17,966 plus 24% of the amount over $105,700 |
| 32% | $201,775 to $256,225 | $41,024 plus 32% of the amount over $201,775 |
| 35% | $256,225 to $384,350 | $58,448 plus 35% of the amount over $256,225 |
| 37% | Over $384,350 | $103,292 plus 37% of the amount over $384,350 |
Head of household
| Rate | Taxable income | Tax |
|---|---|---|
| 10% | $0 to $17,700 | 10% of taxable income |
| 12% | $17,700 to $67,450 | $1,770 plus 12% of the amount over $17,700 |
| 22% | $67,450 to $105,700 | $7,740 plus 22% of the amount over $67,450 |
| 24% | $105,700 to $201,750 | $16,155 plus 24% of the amount over $105,700 |
| 32% | $201,750 to $256,200 | $39,207 plus 32% of the amount over $201,750 |
| 35% | $256,200 to $640,600 | $56,631 plus 35% of the amount over $256,200 |
| 37% | Over $640,600 | $191,171 plus 37% of the amount over $640,600 |
For every bracket but the top one, the married filing jointly thresholds are exactly double the single ones, which is why a married couple usually pays no more tax filing jointly than two single people with the same incomes would. The exception: the 37% rate starts at $768,700 for joint filers, well short of double the single $640,600, so two very high earners can pay more as a married couple. Married filing separately uses the single thresholds except for the 37% bracket, which starts at half the joint amount.
The 2026 standard deduction
Most households take the standard deduction instead of itemizing. It rose for 2026 for every filing status. People who are 65 or older or blind add an extra amount for each of those boxes they check.
| Filing status | 2026 | 2025 | Change | Extra if 65+ or blind |
|---|---|---|---|---|
| Single | $16,100 | $15,750 | +$350 | $2,050 each |
| Married filing jointly | $32,200 | $31,500 | +$700 | $1,650 each |
| Married filing separately | $16,100 | $15,750 | +$350 | $1,650 each |
| Head of household | $24,150 | $23,625 | +$525 | $2,050 each |
2025 amounts as amended by Public Law 119-21, from IRS news release IR-2025-103.
From 2025 through 2028 there is also a separate deduction of $6,000 for each taxpayer or spouse who is 65 or older, taken whether or not you itemize. It shrinks by 6% of modified adjusted gross income above $75,000 ($150,000 for joint filers), married people must file jointly to claim it, and the person claiming it needs a valid Social Security number. The same law added deductions for qualified tips and overtime pay and for interest on certain new car loans.
Finding your own bracket
Start with your income for the year: wages from box 1 of your W-2 (pre-tax 401(k) and health insurance contributions are usually already left out), plus interest, retirement withdrawals and other income. Subtract adjustments such as deductible IRA and HSA contributions to get adjusted gross income. Then subtract the standard deduction, or your itemized deductions if they are larger, and any of the newer deductions you qualify for. What remains is taxable income; find it in the table for your filing status.
A head of household earning $60,000 in wages, for example, subtracts the $24,150 standard deduction, leaving $35,850 of taxable income. That falls in the 12% bracket, and the tax is about $3,951 before any child tax credit.
Marginal rate vs effective rate
Your marginal rate is the rate on your last dollar of taxable income, the top bracket you reach. Your effective rate is your total tax divided by your income. Because each rate applies only to the slice of income inside its bracket, the effective rate is lower than the marginal rate.
Take a single filer with $75,000 of wages and no other income. Subtracting the $16,100 standard deduction leaves $58,900 of taxable income, taxed in three slices:
| Bracket | Income in the bracket | Tax |
|---|---|---|
| 10% | $12,400 | $1,240 |
| 12% | $38,000 | $4,560 |
| 22% | $8,500 | $1,870 |
| Total | $58,900 | $7,670 |
The rate schedule gives $7,670. The return itself uses the IRS Tax Table for taxable income under $100,000, which taxes the midpoint of each $50 band, so the actual bill is $7,676. That is 10.2% of wages, less than half the 22% marginal rate. The marginal rate is what matters for decisions at the edge: a $1,000 raise adds about $220 of federal income tax, and a $1,000 traditional 401(k) contribution saves about the same.
See this return line by line, then change the income, filing status, deductions and credits to match yours.
Open the calculatorWhat households pay at different incomes
Federal income tax for wage earners who take the standard deduction and have no children or other credits:
| Wages | Single: tax | Effective | Bracket | Joint: tax | Effective | Bracket |
|---|---|---|---|---|---|---|
| $30,000 | $1,423 | 4.7% | 12% | $0 | 0% | None |
| $50,000 | $3,823 | 7.6% | 12% | $1,783 | 3.6% | 10% |
| $75,000 | $7,676 | 10.2% | 22% | $4,643 | 6.2% | 12% |
| $100,000 | $13,176 | 13.2% | 22% | $7,643 | 7.6% | 12% |
| $150,000 | $24,734 | 16.5% | 24% | $15,340 | 10.2% | 22% |
| $250,000 | $51,304 | 20.5% | 32% | $37,468 | 15% | 24% |
| $500,000 | $138,134 | 27.6% | 35% | $102,608 | 20.5% | 32% |
Federal income tax before credits, from our return engine. Does not include Social Security and Medicare taxes (7.65% of wages, with the Social Security part stopping at $184,500) or state income tax. Effective rate is tax divided by wages.
A married couple earning $30,000 owes no federal income tax at all, because the $32,200 standard deduction covers it. Credits lower these figures further: the child tax credit, for example, cuts the bill dollar for dollar. The income tax calculator includes credits, itemized deductions and your state, and the paycheck calculator shows how much is withheld each pay period.
Long-term capital gains and qualified dividends
Gains on investments held more than a year, and qualified dividends, are taxed at 0%, 15% or 20% instead of the ordinary rates. The rate depends on where that income falls when it is stacked on top of your other taxable income. These are the 2026 taxable income thresholds:
| Filing status | 0% up to | 15% up to | 20% above |
|---|---|---|---|
| Single | $49,450 | $545,500 | $545,500 |
| Married filing jointly | $98,900 | $613,700 | $613,700 |
| Married filing separately | $49,450 | $306,850 | $306,850 |
| Head of household | $66,200 | $579,600 | $579,600 |
Short-term gains (assets held one year or less) are taxed at ordinary rates. A 3.8% net investment income tax can also apply above $200,000 of modified AGI ($250,000 joint).
Common misreadings
- Your bracket is not your tax rate. A single filer in the 22% bracket at $75,000 pays about 10.2% of wages in federal income tax.
- The brackets apply after deductions. A single filer with $28,500 in wages is only at the top of the 10% bracket, because the first $16,100 is covered by the standard deduction.
- Withholding is a separate calculation. Payroll withholding estimates this tax through the year. If yours is off, a bonus or a second job is often the reason, and your W-4 can be adjusted.
Sources
- IRS Revenue Procedure 2025-32: 2026 inflation adjustments (tax tables, standard deduction, capital gains thresholds)
- IRS news release IR-2025-103: tax inflation adjustments for tax year 2026
- Public Law 119-21 (One Big Beautiful Bill Act), enacted text
- IRS, 2026 Schedule 1-A (Form 1040), draft: senior, tips, overtime and car loan deductions
- IRS, 2025 Form 1040 instructions: Tax Table and qualified dividends and capital gain tax worksheet
- IRS Tax Topic 409, Capital gains and losses