2026 Federal Income Tax Brackets
The IRS adjusts federal tax brackets each year for inflation. For 2026, these brackets apply to income earned during the 2026 tax year and help explain how federal income tax is calculated.
The US uses a progressive (marginal) tax system — you don't pay your top rate on all income. Only the income that falls within each bracket is taxed at that rate.
💡 Key concept: Being in the "22% bracket" doesn't mean you pay 22% on everything. It means your income above the 12% threshold is taxed at 22%. Most people's effective tax rate is several points lower than their marginal rate.
2026 Tax Brackets — Single Filers
| Tax Rate | Taxable Income Range | Tax on This Bracket |
|---|---|---|
| 10% | $0 – $12,400 | Up to $1,240 |
| 12% | $12,401 – $50,400 | Up to $4,560 |
| 22% | $50,401 – $105,700 | Up to $12,166 |
| 24% | $105,701 – $201,775 | Up to $23,058 |
| 32% | $201,776 – $256,225 | Up to $17,424 |
| 35% | $256,226 – $640,600 | Up to $134,531.25 |
| 37% | Over $640,600 | 37% on excess |
2026 Tax Brackets — Married Filing Jointly
| Tax Rate | Taxable Income Range | Tax on This Bracket |
|---|---|---|
| 10% | $0 – $24,800 | Up to $2,480 |
| 12% | $24,801 – $100,800 | Up to $9,120 |
| 22% | $100,801 – $211,400 | Up to $24,332 |
| 24% | $211,401 – $403,550 | Up to $46,116 |
| 32% | $403,551 – $512,450 | Up to $34,848 |
| 35% | $512,451 – $768,700 | Up to $89,687.50 |
| 37% | Over $768,700 | 37% on excess |
2026 Standard Deductions
Before applying tax brackets, you subtract the standard deduction from gross income:
| Filing Status | 2026 Standard Deduction |
|---|---|
| Single | $16,100 |
| Married Filing Jointly | $32,200 |
| Married Filing Separately | $16,100 |
| Head of Household | $24,150 |
Real Examples: What You Actually Pay
Example 1: Single Filer, $60,000 Gross Income
− $16,100 standard deduction
= $43,900 taxable income
10% on $12,400 = $1,240.00
12% on $31,500 ($43,900 − $12,400) = $3,780.00
Total federal tax: $5,020.00
Effective rate: 8.4% of gross / 11.4% of taxable income
Example 2: Single Filer, $100,000 Gross Income
− $16,100 standard deduction
= $83,900 taxable income
10% on $12,400 = $1,240.00
12% on $38,000 = $4,560.00
22% on $33,500 ($83,900 − $50,400) = $7,370.00
Total federal tax: $13,170.00
Effective rate: 13.2% of gross / 15.7% of taxable income
Example 3: Married Filing Jointly, $150,000 Combined Income
− $32,200 standard deduction
= $117,800 taxable income
10% on $24,800 = $2,480.00
12% on $76,000 = $9,120.00
22% on $17,000 ($117,800 − $100,800) = $3,740.00
Total federal tax: $15,340.00
Effective rate: 10.2% of gross
Effective vs Marginal Tax Rate
Your marginal rate is the rate on your last dollar of income — the highest bracket you reach. Your effective rate is total tax ÷ total income.
| Gross Income (Single) | Marginal Rate | Effective Rate | Federal Tax Owed |
|---|---|---|---|
| $40,000 | 12% | ~7.1% | ~$2,840 |
| $60,000 | 12% | ~8.6% | ~$5,162 |
| $80,000 | 22% | ~11.3% | ~$9,060 |
| $100,000 | 22% | ~13.6% | ~$13,614 |
| $150,000 | 24% | ~18.3% | ~$27,450 |
| $200,000 | 32% | ~22.2% | ~$44,400 |
Use our Tax Estimator to calculate your exact federal and state tax for your specific income and filing status. Or use the Take Home Pay Calculator to see your net paycheck after all taxes.
Other Taxes That Affect Your Paycheck
Federal income tax is just one piece. Your total paycheck deductions also include:
- FICA — Social Security (6.2%): On wages up to $184,500 in 2026
- FICA — Medicare (1.45%): On all wages, no cap
- State income tax: 0% to 13.3% depending on state
- Local taxes: Some cities (NYC, Philadelphia, Detroit) have additional income taxes
Learn more about FICA in our complete FICA Tax guide.
What Could Change After 2026?
The 2026 tax brackets reflect current law as of early 2026. Several provisions from the 2017 Tax Cuts and Jobs Act (TCJA) are scheduled to sunset or be revised. Key items to watch:
- Standard deduction: The current 2026 standard deduction ($16,100 single / $32,200 married filing jointly / $24,150 head of household) reflects the inflation-adjusted amounts under current law. If Congress allows major TCJA-era individual provisions to sunset or revises them, taxable income for many filers would rise.
- Marginal rates: Some individual income tax rates could revert upward. For example, the current 22% bracket rate could return to 25% for some income ranges.
- Child Tax Credit: The expanded CTC may be reduced if TCJA provisions expire. This does not affect brackets but does affect final tax owed.
- AMT thresholds: Alternative Minimum Tax exemptions would drop significantly, affecting more middle- and upper-income filers.
📌 Recommendation: These brackets are accurate for tax year 2026. If you're doing multi-year tax planning or projecting income beyond 2026, consult a tax professional about potential legislative changes. IRS.gov publishes official inflation adjustments each fall for the following tax year.