2026 Federal Income Tax Brackets
Seven rates, from 10% to 37%, applied to taxable income after your deduction. The tables below are the official tax year 2026 schedules for all four filing statuses, plus the deduction and payroll figures that go with them.
| Rate | Taxable income — Single |
|---|---|
| 10% | $0 – $12,400 |
| 12% | $12,400 – $50,400 |
| 22% | $50,400 – $105,700 |
| 24% | $105,700 – $201,775 |
| 32% | $201,775 – $256,225 |
| 35% | $256,225 – $640,600 |
| 37% | $640,600 and over |
Applies to taxable income — gross income less your standard or itemised deduction and any above-the-line adjustments. Reviewed 2026-08-26.
2026 federal tax brackets for Single: 10% on $0 – $12,400; 12% on $12,400 – $50,400; 22% on $50,400 – $105,700; 24% on $105,700 – $201,775; 32% on $201,775 – $256,225; 35% on $256,225 – $640,600; 37% on $640,600 and over.
2026 federal tax brackets for Married filing jointly: 10% on $0 – $24,800; 12% on $24,800 – $100,800; 22% on $100,800 – $211,400; 24% on $211,400 – $403,550; 32% on $403,550 – $512,450; 35% on $512,450 – $768,700; 37% on $768,700 and over.
2026 federal tax brackets for Married filing separately: 10% on $0 – $12,400; 12% on $12,400 – $50,400; 22% on $50,400 – $105,700; 24% on $105,700 – $201,775; 32% on $201,775 – $256,225; 35% on $256,225 – $384,350; 37% on $384,350 and over.
2026 federal tax brackets for Head of household: 10% on $0 – $17,700; 12% on $17,700 – $67,450; 22% on $67,450 – $105,700; 24% on $105,700 – $201,775; 32% on $201,775 – $256,225; 35% on $256,225 – $640,600; 37% on $640,600 and over.
Your bracket is not your tax rate
The rates are marginal, which means each band taxes only the income that falls inside it. Reaching the 24% bracket does not put your whole income at 24% — it means the last dollar you earned was taxed at 24%, while everything below was taxed at 10%, 12% and 22% on the way up.
Take a single filer with $140,000 of wages. After the $16,100 standard deduction, taxable income is $123,900. That reaches the 24% bracket, but the tax actually due works out closer to a fifth of taxable income once the lower bands are accounted for. The gap between the two numbers is the difference between your marginal rate and your effective rate.
Our income tax calculator shows both, plus the tax accumulating band by band, so you can see where your income actually lands.
2026 standard deduction
Most filers take the standard deduction rather than itemising. It comes straight off gross income before the brackets apply, so it is the first thing that determines which band you land in.
| Filing status | Standard deduction |
|---|---|
| Single | $16,100 |
| Married filing jointly | $32,200 |
| Married filing separately | $16,100 |
| Head of household | $24,150 |
Filers who are 65 or older, or blind, add $2,050 per qualifying condition if unmarried, or $1,650 each if married. Someone who is both 65 and blind counts twice.
Non-residents filing Form 1040-NR generally cannot claim the standard deduction — students from India are a notable treaty exception. If you are not sure which side of that line you fall on, run the substantial presence test.
Long-term capital gains rates
Gains on assets held more than a year, and qualified dividends, use a separate and much flatter schedule: 0%, 15% or 20%. Which one applies depends on your total taxable income, not just the size of the gain.
| Filing 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 |
| Married filing separately | $49,450 | $306,850 | $306,850 |
| Head of household | $66,200 | $579,600 | $579,600 |
Short-term gains get no such treatment — sell within a year and the profit is taxed as ordinary income at the bracket rates at the top of this page. On top of the headline rate, investment income above $200,000 ($250,000 filing jointly) also attracts the 3.8% net investment income tax.
Payroll tax thresholds
Income tax is only part of what comes out of a paycheck. Social Security and Medicare are charged separately, on gross wages, with no deduction applied first.
| Tax | Rate | Applies to |
|---|---|---|
| Social Security (employee) | 6.2% | Wages up to $184,500 |
| Medicare (employee) | 1.45% | All wages, no cap |
| Additional Medicare | 0.9% | Wages above $200,000 single / $250,000 joint |
| Self-employment tax | 15.3% | 92.35% of net profit; the Social Security half stops at the wage base |
| Net investment income tax | 3.8% | Investment income once MAGI exceeds $200,000 / $250,000 |
The Social Security wage base is indexed annually. The 0.9% additional Medicare and 3.8% NIIT thresholds are written into statute and have never been adjusted for inflation, so more filers cross them every year.
Child Tax Credit
$2,200 per qualifying child for 2026, of which up to $1,700 is refundable — meaning it can generate a refund even when it exceeds the tax you owe. The credit phases out at higher incomes, and a child generally needs a Social Security number issued before the return's due date to qualify.
Where these figures come from
Every number on this page is taken from IRS publications, not from secondary reporting, and the same constants drive our calculators so the two cannot disagree. Check the primary sources yourself:
- IRS IR-2025-103 — inflation adjustments for tax year 2026
- IRS Rev. Proc. 2025-32 — full rate schedules and breakpoints
- IRS Topic 409 — capital gains and losses
- IRS Topic 751 — Social Security and Medicare withholding rates
Reviewed by Teja K, CPA · last reviewed . This page is general information, not tax advice for your situation.
Frequently Asked Questions
What are the 2026 federal income tax brackets?
There are seven federal rates for 2026: 10%, 12%, 22%, 24%, 32%, 35% and 37%. For a single filer the 10% band runs to $12,400, 12% to $50,400, 22% to $105,700, 24% to $201,775, 32% to $256,225, 35% to $640,600, and 37% applies above that. Married filing jointly thresholds are double the single figures up to the 35% band. All brackets apply to taxable income, after your standard or itemised deduction.
Does being in the 24% bracket mean I pay 24% of my income?
No, and this is the single most common misunderstanding about US tax. The rates are marginal: each band only taxes the income that falls inside it. A single filer with $120,000 of taxable income pays 10% on the first $12,400, 12% on the next slice, 22% on the next, and 24% only on the portion above $105,700. The effective rate — total tax divided by total income — is always well below the top bracket you reach.
What is the standard deduction for 2026?
$16,100 for single filers and married filing separately, $32,200 for married filing jointly, and $24,150 for head of household. Filers aged 65 or older, or who are blind, add $2,050 per qualifying condition if unmarried, or $1,650 each if married. Non-resident aliens filing Form 1040-NR generally cannot claim the standard deduction at all.
Are capital gains taxed at these rates?
Long-term gains and qualified dividends are not — they use a separate 0% / 15% / 20% schedule. For 2026 a single filer pays 0% while total taxable income stays under $49,450, 15% up to $545,500, and 20% above that. Short-term gains, on assets held a year or less, are taxed as ordinary income at the bracket rates on this page. High earners may also owe the 3.8% net investment income tax.
Do these brackets apply to my 2026 return or my 2025 return?
These are the tax year 2026 figures, which apply to income earned during 2026 and the return you file in early 2027. If you are filing a late or amended return for an earlier year you must use that year's brackets — the IRS does not apply current-year figures retroactively.
Do brackets change every year?
The seven rates are set by statute and change only when Congress legislates. The dollar thresholds, the standard deduction and the capital gains breakpoints are indexed to inflation and are adjusted annually — the IRS normally publishes the next year's figures in a revenue procedure each autumn. So the rate you pay stays the same while the income at which it starts moves up each year.
What about state income tax?
The brackets on this page are federal only. Most states levy their own income tax with their own brackets and deductions, and nine — Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming — levy none on wage income. Your total burden is federal plus state plus, in some cities, local. Our state tax guides cover the states most filers ask about.
Not sure which bracket you land in?
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