2026 Federal Income Tax Brackets & Rates
The IRS has announced the inflation-adjusted tax brackets and standard deduction amounts for tax year 2026 (returns filed in 2027). Below you will find the complete bracket tables for every filing status, along with comparisons to 2025 and practical examples.
Key Changes for 2026
- 1. All bracket thresholds increased approximately 2.8% due to inflation adjustments.
- 2. The standard deduction for single filers rises to $15,400 (up from $15,000 in 2025).
- 3. Married filing jointly standard deduction increases to $30,800 (up from $30,000).
- 4. The seven tax rates remain unchanged: 10%, 12%, 22%, 24%, 32%, 35%, and 37%.
- 5. The top 37% bracket begins at $626,350 for single filers (up from $609,350 in 2025).
Calculate Your 2026 Tax
See exactly how much you will owe or get back. Enter your income, filing status, and deductions for a personalized breakdown.
2026 Standard Deduction Amounts
| Filing Status | 2026 | 2025 | Change |
|---|---|---|---|
| Single | $15,400 | $15,000 | +$400 |
| Married Filing Jointly | $30,800 | $30,000 | +$800 |
| Married Filing Separately | $15,400 | $15,000 | +$400 |
| Head of Household | $23,100 | $22,500 | +$600 |
| Additional (Age 65+ or Blind) | $1,600 / $2,000 | $1,550 / $1,950 | +$50 |
The additional standard deduction is $1,600 for married taxpayers (each spouse) or $2,000 for single/head of household filers who are age 65 or older, or blind.
2026 Federal Income Tax Brackets by Filing Status
| Tax Rate | 2026 Taxable Income | Tax Owed on Bracket |
|---|---|---|
| 10% | $0 – $11,925 | 10% of taxable income |
| 12% | $11,926 – $48,475 | $1,192.50 + 12% of amount over $11,925 |
| 22% | $48,476 – $103,350 | $5,578.50 + 22% of amount over $48,475 |
| 24% | $103,351 – $197,300 | $17,651.00 + 24% of amount over $103,350 |
| 32% | $197,301 – $250,525 | $40,199.00 + 32% of amount over $197,300 |
| 35% | $250,526 – $626,350 | $57,231.00 + 35% of amount over $250,525 |
| 37% | $626,351+ | $188,769.75 + 37% of amount over $626,350 |
2025 vs. 2026 Bracket Comparison (Single Filer)
| Rate | 2025 Bracket | 2026 Bracket | Threshold Change |
|---|---|---|---|
| 10% | $0 – $11,600 | $0 – $11,925 | +$325 |
| 12% | $11,601 – $47,150 | $11,926 – $48,475 | +$1,325 |
| 22% | $47,151 – $100,525 | $48,476 – $103,350 | +$2,825 |
| 24% | $100,526 – $191,950 | $103,351 – $197,300 | +$5,350 |
| 32% | $191,951 – $243,725 | $197,301 – $250,525 | +$6,800 |
| 35% | $243,726 – $609,350 | $250,526 – $626,350 | +$17,000 |
| 37% | $609,351+ | $626,351+ | +$17,000 |
Quick Tax Estimates by Income Level (Single Filer, 2026)
These examples assume a single filer taking the standard deduction of $15,400. Tax shown is federal income tax only — does not include FICA, state, or local taxes.
| Gross Income | Taxable Income | Federal Tax | Effective Rate | Marginal Rate |
|---|
More Tax & Finance Tools
Get a complete picture of your tax situation with our suite of calculators.
How Tax Brackets Work
The United States uses a progressive tax system, meaning your income is divided into portions (brackets), and each portion is taxed at the corresponding rate. You do not pay the top rate on all of your income. This is the single most misunderstood aspect of the federal income tax.
Marginal rate vs. effective rate: Your marginal tax rate is the rate applied to your last dollar of taxable income—the bracket you "fall into." Your effective tax rate is the actual percentage of your total gross income that goes to federal tax. Because lower portions of your income are taxed at lower rates, your effective rate is always lower than your marginal rate (unless all your income fits in the 10% bracket).
Detailed example: A single filer earning $80,000 in gross income in 2026 first subtracts the $15,400 standard deduction, leaving $64,600 in taxable income. The tax on that amount is calculated bracket by bracket:
- 10% on the first $11,925 = $1,192.50
- 12% on $11,926 to $48,475 ($36,550) = $4,386.00
- 22% on $48,476 to $64,600 ($16,125) = $3,547.50
Total federal tax: $9,126.00. The marginal rate is 22%, but the effective rate is only 11.4% ($9,126 / $80,000). This means 88.6 cents of every dollar earned is kept after federal income tax. Note that FICA taxes (Social Security and Medicare), state income taxes, and local taxes are separate and not included in this calculation.
Another way to think about it: if this filer receives a $5,000 raise to $85,000, only the additional $5,000 is taxed at 22%, adding $1,100 in federal tax. Their take-home increase is $3,900 (before FICA and state tax), not the $3,150 it would be if the entire income were taxed at 22%. Moving into a higher bracket never causes your overall tax to jump—only the income above the threshold is taxed at the new rate.
Frequently Asked Questions
Can moving into a higher tax bracket make me take home less money?
No. This is the most persistent myth in personal finance. Because the U.S. tax system is progressive, only the income within each bracket is taxed at that bracket's rate. If a raise pushes you from the 22% bracket into the 24% bracket, only the dollars above the 24% threshold are taxed at 24%. Your total tax bill increases, but your after-tax income always increases with a raise. There is no scenario in which earning more gross income results in less net income due to federal income tax brackets alone.
What is the difference between taxable income and gross income?
Gross income is your total earnings before any deductions—wages, salaries, bonuses, investment income, and other sources combined. Taxable income is what remains after subtracting either the standard deduction or your itemized deductions (whichever is larger), plus any above-the-line deductions such as IRA contributions, student loan interest, or HSA contributions. For 2026, a single filer taking the standard deduction subtracts $15,400 from gross income to arrive at taxable income. The tax bracket tables apply to taxable income, not gross income.
Did tax rates change for 2026?
The seven tax rates (10%, 12%, 22%, 24%, 32%, 35%, and 37%) remain the same as in recent years. What changes annually are the income thresholds at which each rate begins, adjusted for inflation under IRC Section 1(f)(3) using the Chained Consumer Price Index (C-CPI-U). For 2026, bracket thresholds increased approximately 2.8%, meaning you can earn slightly more before reaching each successive rate. The standard deduction also increased: $15,400 for single filers (up $400) and $30,800 for married filing jointly (up $800).
Should I file as single or head of household?
Head of household (HOH) status offers wider brackets and a larger standard deduction ($23,100 vs. $15,400 for single filers in 2026), resulting in lower tax at every income level. To qualify, you must be unmarried (or considered unmarried) on the last day of the tax year, pay more than half the cost of maintaining your home, and have a qualifying dependent who lived with you for more than half the year. If you meet these requirements, HOH status can reduce your federal tax by $1,000 to $3,000 or more compared to filing as single, depending on your income.
How do state income taxes interact with federal brackets?
State income taxes are calculated separately from federal taxes and use their own brackets and rates. Nine states (Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming) impose no state income tax on wages. Among the states that do tax income, rates range from a flat 2.5% in Arizona to progressive systems topping out above 13% in California. State taxes paid can sometimes be deducted on your federal return if you itemize, subject to the $10,000 SALT deduction cap.
Planning Tips for 2026
With the 2026 bracket thresholds now published, here are several strategies to consider for reducing your federal tax liability this year.
Roth conversions: If your income is lower than usual in 2026—perhaps due to a job transition, sabbatical, or early retirement year—consider converting traditional IRA or 401(k) funds to a Roth IRA. You will pay tax on the converted amount at your current (lower) marginal rate, but all future growth and qualified withdrawals will be tax-free. Target conversions that fill up your current bracket without pushing you into the next one. For a single filer with $48,475 in taxable income, up to $54,875 can be converted and taxed at 22% before hitting the 24% bracket.
Bunching deductions: If your itemized deductions are close to the $15,400 standard deduction, consider "bunching" two years of charitable contributions, medical expenses, or property tax payments into a single year. This pushes you above the standard deduction threshold in the bunching year, maximizing the tax benefit, while you take the standard deduction in the alternate year. Donor-advised funds are an effective vehicle for bunching charitable gifts.
Capital gains harvesting: If you are in the 10% or 12% bracket (taxable income up to $48,475 for single filers), long-term capital gains are taxed at 0%. You can sell appreciated investments, realize the gain tax-free, and immediately repurchase them to reset your cost basis higher. This strategy permanently eliminates future tax on those gains. Be sure to account for the capital gains themselves when calculating whether you will stay within the 0% threshold.
Tax bracket data based on IRS Revenue Procedure projections for tax year 2026, reflecting inflation adjustments under Internal Revenue Code Section 1(f)(3). Figures are estimates and may be revised when the IRS publishes final guidance. This page is for informational purposes only and does not constitute tax advice. Consult a qualified tax professional for advice specific to your situation. Updated March 2026.