The federal income tax brackets and rates for income you earn in 2026, which you report on the tax return you file in 2027.
Last reviewed
How federal tax brackets work
The US has seven federal income tax rates, from 10% to 37%. Each rate applies only to the part
of your taxable income that falls in its bracket, not to all of it. So moving into a higher
bracket never lowers your take-home pay: only the extra dollars are taxed at the higher rate.
Example: a single filer earning $75,000 in wages subtracts the
$16,100 standard deduction, leaving $58,900 of
taxable income. The first $12,400 is taxed at 10%, the next slice at 12%, and the
rest at 22%. The total is $7,670, or 10.2%
of their salary, even though their top bracket is 22%.
2026 tax brackets by filing status
Single
Taxable income
Rate
Tax
Up to $12,400
10%
10% of income
$12,401 to $50,400
12%
$1,240 plus 12% of income over $12,400
$50,401 to $105,700
22%
$5,800 plus 22% of income over $50,400
$105,701 to $201,775
24%
$17,966 plus 24% of income over $105,700
$201,776 to $256,225
32%
$41,024 plus 32% of income over $201,775
$256,226 to $640,600
35%
$58,448 plus 35% of income over $256,225
Over $640,600
37%
$192,979.25 plus 37% of income over $640,600
Married filing jointly
Taxable income
Rate
Tax
Up to $24,800
10%
10% of income
$24,801 to $100,800
12%
$2,480 plus 12% of income over $24,800
$100,801 to $211,400
22%
$11,600 plus 22% of income over $100,800
$211,401 to $403,550
24%
$35,932 plus 24% of income over $211,400
$403,551 to $512,450
32%
$82,048 plus 32% of income over $403,550
$512,451 to $768,700
35%
$116,896 plus 35% of income over $512,450
Over $768,700
37%
$206,583.50 plus 37% of income over $768,700
Married filing separately
Taxable income
Rate
Tax
Up to $12,400
10%
10% of income
$12,401 to $50,400
12%
$1,240 plus 12% of income over $12,400
$50,401 to $105,700
22%
$5,800 plus 22% of income over $50,400
$105,701 to $201,775
24%
$17,966 plus 24% of income over $105,700
$201,776 to $256,225
32%
$41,024 plus 32% of income over $201,775
$256,226 to $384,350
35%
$58,448 plus 35% of income over $256,225
Over $384,350
37%
$103,291.75 plus 37% of income over $384,350
Head of household
Taxable income
Rate
Tax
Up to $17,700
10%
10% of income
$17,701 to $67,450
12%
$1,770 plus 12% of income over $17,700
$67,451 to $105,700
22%
$7,740 plus 22% of income over $67,450
$105,701 to $201,750
24%
$16,155 plus 24% of income over $105,700
$201,751 to $256,200
32%
$39,207 plus 32% of income over $201,750
$256,201 to $640,600
35%
$56,631 plus 35% of income over $256,200
Over $640,600
37%
$191,171 plus 37% of income over $640,600
2026 standard deduction
Most people take the standard deduction instead of itemizing. It's subtracted from your income
before the brackets apply.
Filing status
Standard deduction
Extra if 65 or older
Single
$16,100
$2,050
Married filing jointly
$32,200
$1,650 each
Married filing separately
$16,100
$1,650
Head of household
$24,150
$2,050
Other 2026 federal numbers
Social Security tax: 6.2% of wages up to $184,500, so at most $11,439 a year.
Medicare tax: 1.45% of all wages, plus 0.9% on wages over $200,000($250,000
for married couples filing jointly).
Child tax credit: up to $2,200 per child under 17, of which up
to $1,700 is refundable. It starts to shrink above $200,000 of income ($400,000 for joint filers).
Earned income credit: up to $8,231 for families with three
or more children, and less for smaller families and lower or higher incomes.
Senior deduction (2025 to 2028): an extra $6,000
for each person aged 65 or older, reduced above $75,000
of income ($150,000 for joint filers).
Overtime deduction (2025 to 2028): the extra half of time-and-a-half pay is
deductible, up to $12,500(
$25,000 for joint filers).