2026 tax brackets and rates
The seven federal income tax rates for 2026 (returns filed in 2027), the income ranges they apply to for each filing status, and what they mean in dollars. Figures from IRS Revenue Procedure 2025-32.
Single
| Rate | Taxable income | Tax on lower slices |
|---|---|---|
| 10% | $0 – $12,400 | $0 |
| 12% | $12,401 – $50,400 | $1,240 + 12% over $12,400 |
| 22% | $50,401 – $105,700 | $5,800 + 22% over $50,400 |
| 24% | $105,701 – $201,775 | $17,966 + 24% over $105,700 |
| 32% | $201,776 – $256,225 | $41,024 + 32% over $201,775 |
| 35% | $256,226 – $640,600 | $58,448 + 35% over $256,225 |
| 37% | $640,601 and up | $192,979 + 37% over $640,600 |
Married filing jointly
| Rate | Taxable income | Tax on lower slices |
|---|---|---|
| 10% | $0 – $24,800 | $0 |
| 12% | $24,801 – $100,800 | $2,480 + 12% over $24,800 |
| 22% | $100,801 – $211,400 | $11,600 + 22% over $100,800 |
| 24% | $211,401 – $403,550 | $35,932 + 24% over $211,400 |
| 32% | $403,551 – $512,450 | $82,048 + 32% over $403,550 |
| 35% | $512,451 – $768,700 | $116,896 + 35% over $512,450 |
| 37% | $768,701 and up | $206,584 + 37% over $768,700 |
Head of household
| Rate | Taxable income | Tax on lower slices |
|---|---|---|
| 10% | $0 – $17,700 | $0 |
| 12% | $17,701 – $67,450 | $1,770 + 12% over $17,700 |
| 22% | $67,451 – $105,700 | $7,740 + 22% over $67,450 |
| 24% | $105,701 – $201,750 | $16,155 + 24% over $105,700 |
| 32% | $201,751 – $256,200 | $39,207 + 32% over $201,750 |
| 35% | $256,201 – $640,600 | $56,631 + 35% over $256,200 |
| 37% | $640,601 and up | $191,171 + 37% over $640,600 |
Married filing separately
| Rate | Taxable income | Tax on lower slices |
|---|---|---|
| 10% | $0 – $12,400 | $0 |
| 12% | $12,401 – $50,400 | $1,240 + 12% over $12,400 |
| 22% | $50,401 – $105,700 | $5,800 + 22% over $50,400 |
| 24% | $105,701 – $201,775 | $17,966 + 24% over $105,700 |
| 32% | $201,776 – $256,225 | $41,024 + 32% over $201,775 |
| 35% | $256,226 – $384,350 | $58,448 + 35% over $256,225 |
| 37% | $384,351 and up | $103,292 + 37% over $384,350 |
Standard deduction
Long-term capital gains & qualified dividends
| 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 |
| Head of household | $66,200 | $579,600 | $579,600 |
| Married filing separately | $49,450 | $306,850 | $306,850 |
Thresholds are taxable income. A 3.8% net investment income tax also applies above $200,000 (single) / $250,000 (joint) of modified AGI.
Federal tax on common salaries
| Wages | Single: income tax | Effective | Top rate | Married (joint): income tax | Effective | Top rate |
|---|---|---|---|---|---|---|
| $50,000 | $3,820 | 7.6% | 12% | $1,780 | 3.6% | 10% |
| $75,000 | $7,670 | 10.2% | 22% | $4,640 | 6.2% | 12% |
| $100,000 | $13,170 | 13.2% | 22% | $7,640 | 7.6% | 12% |
| $150,000 | $24,734 | 16.5% | 24% | $15,340 | 10.2% | 22% |
| $200,000 | $36,734 | 18.4% | 24% | $26,340 | 13.2% | 22% |
| $300,000 | $68,134 | 22.7% | 35% | $49,468 | 16.5% | 24% |
| $500,000 | $138,134 | 27.6% | 35% | $102,608 | 20.5% | 32% |
Wages only, standard deduction, no credits; married = one earner. Social Security (6.2% up to $184,500) and Medicare (1.45%) are extra — see the take-home pages.
Frequently asked questions
What are the 2026 federal income tax brackets?
There are seven rates — 10%, 12%, 22%, 24%, 32%, 35% and 37%. For single filers the 10% rate covers taxable income up to $12,400, and the 37% rate applies above $640,600; for married couples filing jointly the thresholds are higher (see the tables).
What is the 2026 standard deduction?
$16,100 for single filers and married people filing separately, $32,200 for married couples filing jointly and $24,150 for heads of household. People 65 or older or blind add $2,050 (unmarried) or $1,650 (married, each).
How much federal tax do you pay on $100,000?
A single filer earning $100,000 in wages and taking the standard deduction has taxable income of $83,900 and owes about $13,170 in federal income tax — an effective rate of 13.2% and a top (marginal) rate of 22% — plus $7,650 of Social Security and Medicare tax.
Does moving into a higher bracket raise the tax on all my income?
No. Each rate applies only to the slice of taxable income inside its bracket, so a raise that pushes you into the next bracket is taxed at the higher rate only on the part above the threshold.
Sources: IRS Rev. Proc. 2025-32, IRS news release IR-2025-103, SSA: Contribution and benefit base, IRS: Net investment income tax. Estimates only; not tax advice.