📊 2026 Federal Tax Brackets
Standard Deduction: $16,100
| Rate | Taxable Income (Single) | Tax on Range |
|---|---|---|
| 10% | $0 – $12,400 | $1,240 on this bracket |
| 12% | $12,400 – $50,400 | $4,560 on this bracket |
| 22% | $50,400 – $105,700 | $12,166 on this bracket |
| 24% | $105,700 – $201,775 | $23,058 on this bracket |
| 32% | $201,775 – $256,225 | $17,424 on this bracket |
| 35% | $256,225 – $640,600 | $134,531 on this bracket |
| 37% | $640,600 – And above | — on this bracket |
Standard Deduction: $32,200
| Rate | Taxable Income (Married Filing Jointly) | Tax on Range |
|---|---|---|
| 10% | $0 – $24,800 | $2,480 on this bracket |
| 12% | $24,800 – $100,800 | $9,120 on this bracket |
| 22% | $100,800 – $211,400 | $24,332 on this bracket |
| 24% | $211,400 – $403,550 | $46,116 on this bracket |
| 32% | $403,550 – $512,450 | $34,848 on this bracket |
| 35% | $512,450 – $768,100 | $89,478 on this bracket |
| 37% | $768,100 – And above | — on this bracket |
Standard Deduction: $24,150
| Rate | Taxable Income (Head of Household) | Tax on Range |
|---|---|---|
| 10% | $0 – $17,700 | $1,770 on this bracket |
| 12% | $17,700 – $67,350 | $5,958 on this bracket |
| 22% | $67,350 – $105,700 | $8,437 on this bracket |
| 24% | $105,700 – $201,775 | $23,058 on this bracket |
| 32% | $201,775 – $256,200 | $17,416 on this bracket |
| 35% | $256,200 – $640,600 | $134,540 on this bracket |
| 37% | $640,600 – And above | — on this bracket |
Standard Deduction: $16,100
| Rate | Taxable Income (Married Filing Separately) | Tax on Range |
|---|---|---|
| 10% | $0 – $12,400 | $1,240 on this bracket |
| 12% | $12,400 – $50,400 | $4,560 on this bracket |
| 22% | $50,400 – $105,700 | $12,166 on this bracket |
| 24% | $105,700 – $201,775 | $23,058 on this bracket |
| 32% | $201,775 – $256,225 | $17,424 on this bracket |
| 35% | $256,225 – $640,600 | $134,531 on this bracket |
| 37% | $640,600 – And above | — on this bracket |
For the 2026 tax year, the IRS has adjusted these brackets to account for inflation. This prevents “bracket creep,” where inflation pushes you into higher tax percentages without actual purchasing power growth. To see exactly how these rates apply to your specific paycheck, use our 2026 Federal Tax Calculator.
💡 How the Brackets Work: A Real-World Example
If you are a Single Filer in 2026 with a taxable income of $60,000, you are in the 22% marginal bracket. However, you do not pay 22% on the full $60,000:
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The first $12,400 is taxed at 10%.
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The income between $12,400 and $50,400 is taxed at 12%.
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Only the final $9,600 (the amount above $50,400) is taxed at 22%.
This results in an Effective Tax Rate that is much lower than your top bracket. If you need to adjust your take-home pay based on these numbers, our W-4 Withholding Calculator can help you fill out your employer’s forms accurately.
2026 Standard Deduction
Before checking the tax table, you must subtract your Standard Deduction. This is a fixed amount of “tax-free” income. For 2026, the rates are:
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Single / Married Filing Separately: $16,100
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Married Filing Jointly: $32,200
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Head of Household: $24,150
If you are curious how your annual salary breaks down by month or week after these deductions, try our Salary to Paycheck Converter.
Key Tax Changes for 2026
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OBBBA 2026 Impact: Under the One Big Beautiful Bill Act, up to $12,500 of overtime and $25,000 of tips are excluded from federal income tax. While this lowers your income tax, remember that FICA taxes still apply. You can calculate your full employer and employee obligations using our USA Payroll Calculator.
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Capital Gains Stacking: Investment income like long-term capital gains are “stacked” on top of your ordinary income. Our State & Federal Tax Calculator can show you the combined impact of investment and earned income.