2026 Federal Tax Brackets — Rates by Filing Status
The 2026 federal income tax system uses 7 marginal rates: 10%, 12%, 22%, 24%, 32%, 35%, and 37%. Every dollar you earn doesn't get taxed at one flat rate — instead, different portions of your income fall into different brackets, each taxed at its own rate.
These brackets shift upward each year based on inflation. For tax year 2026, the IRS adjusted all bracket thresholds by roughly 2.8% compared to 2025, meaning you can earn slightly more before hitting the next rate.
Below you'll find the complete bracket tables for every filing status, standard deduction amounts, and a breakdown of how marginal rates actually apply to your income.
Use our Federal Income Tax Calculator to run the numbers for your situation→Want to see your exact tax bill?
2026 Federal Income Tax Brackets
The brackets below apply to ordinary income — wages, salaries, tips, and most self-employment income. Capital gains and qualified dividends follow separate rate schedules.
Single Filers
| Tax Rate | Taxable Income Range |
|---|---|
| 10% | $0 – $11,925 |
| 12% | $11,925 – $48,475 |
| 22% | $48,475 – $103,350 |
| 24% | $103,350 – $197,300 |
| 32% | $197,300 – $250,525 |
| 35% | $250,525 – $626,350 |
| 37% | Over $626,350 |
A single filer with $60,000 in taxable income would fall into the 22% bracket — but only the portion above $48,475 gets taxed at 22%. More on how this works in the marginal rates section below.
Married Filing Jointly
| Tax Rate | Taxable Income Range |
|---|---|
| 10% | $0 – $23,850 |
| 12% | $23,850 – $96,950 |
| 22% | $96,950 – $206,700 |
| 24% | $206,700 – $394,600 |
| 32% | $394,600 – $501,050 |
| 35% | $501,050 – $751,600 |
| 37% | Over $751,600 |
Married couples filing jointly get the widest brackets. The 10% and 12% brackets are exactly double the single filer amounts, giving dual-income households a built-in advantage. That gap narrows at higher income levels, which is part of what people call the "marriage penalty."
Head of Household
| Tax Rate | Taxable Income Range |
|---|---|
| 10% | $0 – $17,000 |
| 12% | $17,000 – $64,850 |
| 22% | $64,850 – $103,350 |
| 24% | $103,350 – $197,300 |
| 32% | $197,300 – $250,500 |
| 35% | $250,500 – $626,350 |
| 37% | Over $626,350 |
Head of Household status offers wider brackets and a larger standard deduction than Single status. To qualify, you generally need to be unmarried, pay more than half the cost of maintaining a home, and have a qualifying dependent living with you for more than half the year.
Not sure if you qualify? Check our Filing Status Guide for a detailed breakdown.
Married Filing Separately
| Tax Rate | Taxable Income Range |
|---|---|
| 10% | $0 – $11,925 |
| 12% | $11,925 – $48,475 |
| 22% | $48,475 – $103,350 |
| 24% | $103,350 – $197,300 |
| 32% | $197,300 – $250,525 |
| 35% | $250,525 – $375,800 |
| 37% | Over $375,800 |
Married Filing Separately brackets mirror Single filer brackets through the 32% rate, but the 35% and 37% thresholds kick in earlier. This status also disqualifies you from several credits and deductions. Most couples are better off filing jointly — but if one spouse has significant medical expenses, student loan concerns, or liability issues, filing separately can sometimes make sense.
2026 Standard Deduction Amounts
Before your income hits the bracket tables above, you reduce it by either the standard deduction or your itemized deductions — whichever is larger. Most taxpayers (roughly 90%) take the standard deduction.
| Filing Status | Standard Deduction |
|---|---|
| Single | $15,700 |
| Married Filing Jointly | $31,400 |
| Married Filing Separately | $15,700 |
| Head of Household | $23,500 |
Additional deductions for age and blindness: If you're 65 or older, or legally blind, you get an extra deduction on top of the amounts above — $1,600 for single/HoH filers, or $1,300 per qualifying spouse for married filers.
Example: A single filer earning $55,000 in gross income would subtract the $15,700 standard deduction, leaving $39,300 in taxable income. That's the number you run through the bracket tables.
Wondering whether to itemize instead? See our guide on Standard Deduction vs. Itemizing for a side-by-side comparison.
How Marginal Tax Rates Work
This is the most commonly misunderstood part of the tax code. Getting a raise that pushes you into a higher bracket does not mean all your income is taxed at that new rate. Only the dollars above the bracket threshold get the higher rate.
Here's a concrete example.
Single Filer Earning $75,000
Let's walk through the math for a single person with $75,000 in gross income:
Step 1 — Subtract the standard deduction: $75,000 - $15,700 = $59,300 taxable income
Step 2 — Apply each bracket:
| Bracket | Income in This Bracket | Tax Rate | Tax Owed |
|---|---|---|---|
| 10% | $0 – $11,925 = $11,925 | 10% | $1,192.50 |
| 12% | $11,925 – $48,475 = $36,550 | 12% | $4,386.00 |
| 22% | $48,475 – $59,300 = $10,825 | 22% | $2,381.50 |
Total federal income tax: $7,960
That works out to an effective tax rate of about 10.6% on the full $75,000 gross income — even though this filer's marginal rate (the rate on the last dollar earned) is 22%.
The distinction between marginal and effective rates matters. Your marginal rate tells you how much tax you'll pay on additional income. Your effective rate tells you your overall tax burden. For a deeper dive, read our Marginal vs. Effective Tax Rate explainer.
File your federal taxes for free on IRS.gov→Quick tip: Don't turn down a raise because it "puts you in a higher bracket." Only the income above the threshold gets the higher rate. You'll always take home more money with a raise.
What Changed From 2025 to 2026
The IRS adjusts tax brackets annually to keep pace with inflation. For 2026, bracket thresholds moved up by approximately 2.8% across all filing statuses.
Here's what that looks like for single filers:
| Tax Rate | 2025 Threshold | 2026 Threshold | Change |
|---|---|---|---|
| 12% starts at | $11,600 | $11,925 | +$325 |
| 22% starts at | $47,150 | $48,475 | +$1,325 |
| 24% starts at | $100,525 | $103,350 | +$2,825 |
| 32% starts at | $191,950 | $197,300 | +$5,350 |
| 35% starts at | $243,725 | $250,525 | +$6,800 |
| 37% starts at | $609,350 | $626,350 | +$17,000 |
Standard deductions also increased:
- Single: $14,600 (2025) to $15,700 (2026) — up $1,100
- Married Filing Jointly: $29,200 (2025) to $31,400 (2026) — up $2,200
These inflation adjustments mean you'll keep slightly more of your income in 2026 compared to 2025 without any change in the actual tax rates. The 7 rates themselves (10% through 37%) remain unchanged — only the income thresholds shifted.
One thing to watch: The Tax Cuts and Jobs Act provisions are set to expire after 2025. If Congress doesn't act, 2026 could see significant rate changes. The brackets shown in this article reflect the currently projected inflation-adjusted figures. Stay tuned for any legislative updates.
Which Filing Status Should You Choose?
Your filing status directly determines which bracket table applies to you — and it can mean thousands of dollars in tax differences. Here's a quick overview:
-
Single — Unmarried with no dependents. This is the default if you don't qualify for another status.
-
Married Filing Jointly — Married couples combining income on one return. This typically produces the lowest tax bill for married taxpayers and unlocks the most credits and deductions.
-
Married Filing Separately — Each spouse files their own return. Useful in specific situations (income-driven student loan repayment, protecting against a spouse's tax liability) but usually results in a higher combined tax bill.
-
Head of Household — Unmarried taxpayers who maintain a home for a qualifying dependent. Wider brackets and a bigger standard deduction than Single status. Worth checking if you're a single parent or support a dependent relative.
-
Qualifying Surviving Spouse — Available for two years after a spouse's death if you have a dependent child. Uses the same brackets as Married Filing Jointly.
Choosing the right status isn't always straightforward, especially after a divorce, death of a spouse, or when supporting dependents. Our Tax Filing Status Guide walks through the qualification rules for each.
Use the IRS tool to determine your filing status→Key Tax Dates for 2026
Missing a deadline can mean penalties, interest, or a lost refund. Keep these dates on your calendar:
| Date | What Happens |
|---|---|
| January 27, 2026 | IRS begins accepting 2025 tax returns |
| January 31, 2026 | Employers must send W-2 forms; most 1099 forms due |
| April 15, 2026 | Filing deadline for 2025 federal tax returns |
| April 15, 2026 | Deadline for Q1 2026 estimated tax payment |
| June 15, 2026 | Q2 estimated tax payment due |
| September 15, 2026 | Q3 estimated tax payment due |
| October 15, 2026 | Extended filing deadline (if you filed Form 4868) |
| January 15, 2027 | Q4 2026 estimated tax payment due |
Filing an extension? Form 4868 gives you until October 15 to file your return, but it does not extend the time to pay. If you owe taxes, you still need to estimate and pay by April 15 to avoid interest and penalties.
Need help filing? See our step-by-step guide: How to File Your Federal Taxes.
File your federal taxes for free on IRS.gov→FAQ
What tax bracket am I in?
Your bracket depends on two things: your filing status and your taxable income (gross income minus deductions). For example, a single filer with $50,000 in taxable income is in the 22% bracket. A married couple filing jointly with the same $50,000 in taxable income would be in the 12% bracket.
Use the bracket tables above to find yours, or plug your numbers into our Federal Tax Calculator for an instant answer.
Do I pay 22% on all my income?
No. This is the biggest misconception about federal taxes. If you're in the 22% bracket, only the portion of your income within that bracket range gets taxed at 22%. Your first $11,925 (single) is still taxed at 10%, the next chunk at 12%, and so on. That's how marginal rates work — your effective rate will always be lower than your marginal bracket.
When are 2026 taxes due?
Tax returns for the 2025 tax year are due April 15, 2026. The IRS starts accepting returns on January 27, 2026. If you need more time, file Form 4868 for an automatic extension to October 15, 2026 — but remember, that only extends the filing deadline, not the payment deadline.
For 2026 tax year returns (the brackets listed in this article), you'll file by April 15, 2027.
What's the difference between marginal and effective tax rate?
Your marginal rate is the rate applied to your last dollar of taxable income — it's the bracket you fall into. Your effective rate is your total tax divided by your total income, giving you the real percentage you actually pay.
A single filer earning $75,000 has a marginal rate of 22% but an effective rate of roughly 10.6%. The effective rate is always lower because lower portions of income are taxed at lower rates first. See our full guide on Marginal vs. Effective Tax Rate for more examples.
Should I take the standard deduction or itemize?
Take whichever gives you the larger deduction — it directly reduces your taxable income. For 2026, the standard deduction is $15,700 (single) or $31,400 (married filing jointly). If your itemized deductions (mortgage interest, state/local taxes up to $10,000, charitable contributions, medical expenses above 7.5% of AGI) add up to more than that, itemize. Otherwise, the standard deduction is simpler and usually better.
About 90% of taxpayers take the standard deduction. We break down the decision in detail: Standard Deduction vs. Itemizing.
How much is the Child Tax Credit for 2026?
The Child Tax Credit for 2026 is $2,000 per qualifying child under age 17. Up to $1,700 of that is refundable (meaning you can get it even if you don't owe any tax). The credit begins to phase out at $200,000 in modified AGI for single filers and $400,000 for married filing jointly.
Can I use these brackets for state taxes?
No. These brackets apply only to federal income tax. State income taxes have their own separate rate structures — some states use a flat rate, some have progressive brackets, and a handful have no income tax at all. Always check your state's specific tax rates in addition to these federal brackets.
Share this article