The 2026 tax brackets
The brackets apply to your taxable income: your income minus the standard deduction ($16,100 if you’re single, $32,200 if married filing jointly, $24,150 for head of household) or your itemized deductions.
| Rate | Single | Married filing jointly |
|---|---|---|
| 10% | Up to $12,400 | Up to $24,800 |
| 12% | $12,401 to $50,400 | $24,801 to $100,800 |
| 22% | $50,401 to $105,700 | $100,801 to $211,400 |
| 24% | $105,701 to $201,775 | $211,401 to $403,550 |
| 32% | $201,776 to $256,225 | $403,551 to $512,450 |
| 35% | $256,226 to $640,600 | $512,451 to $768,700 |
| 37% | Over $640,600 | Over $768,700 |
For head of household and married filing separately, see the 2026 tax brackets. For next year, see the projected 2027 brackets.
How the slices work
Think of your income as filling the brackets from the bottom up. The first slice is taxed at 10%, the next at 12%, and so on. On a $75,000 salary, a single person pays:
| Slice of income | Rate | Amount due |
|---|---|---|
| Standard deduction | 0% | $0.00 |
| Next $12,400 | 10% | $1,240.00 |
| Next $38,000 | 12% | $4,560.00 |
| The last $8,500 | 22% | $1,870.00 |
| Federal income tax for the year | $7,670.00 | |
Marginal rate: 22%, the rate on the last dollar. Effective rate: 10.2% of the whole salary.
They’re in the 22% bracket, but only the last $8,500 is taxed at 22%. Their federal income tax is about 10% of their salary.
Marginal vs effective tax rate
- Marginal rate: the rate on your next dollar of income, which is your top bracket. Use it to see what a raise, overtime or a deduction is worth.
- Effective rate: your total tax divided by your income. Use it to see what share of your income goes in federal tax.
Will a raise push me into a higher bracket?
It can, but you’ll still take home more. Say you’re single and your salary goes from $66,000 to $67,000:
- your taxable income goes from $49,900 to $50,900, crossing into the 22% bracket at $50,400
- $500 of the raise is taxed at 12% ($60) and $500 at 22% ($110)
- your federal income tax goes up by $170, so you keep $830 of the $1,000 raise, before Social Security, Medicare and any state tax
The rest of your income is taxed exactly as before.
What about bonuses?
Employers usually withhold federal tax from a bonus at a flat 22%. That’s only withholding, not the final tax. When you file, the bonus is added to your income and taxed at your normal rates. If your top bracket is 12%, you’ll likely get some back. If it’s 24% or more, you may owe a little.
Deductions vs credits
- A deduction lowers your taxable income, so it saves you your marginal rate: a $1,000 deduction saves $220 in the 22% bracket.
- A credit comes straight off your tax: a $1,000 credit saves $1,000.
State income tax
Most states charge their own income tax on top, some with brackets and some at one flat rate. A few, like Texas and Florida, have none.
Work out your own rates
Our paycheck calculator shows your federal, state and FICA taxes on every paycheck.