2026 Federal Income Tax Brackets
Last updated: September 19, 2026
These are the federal income tax brackets and related figures for the 2026 tax year: income you earn during 2026, reported on the return you file in 2027. They're the same figures our income tax calculator and paycheck calculator use.
2026 tax brackets by filing status
Each rate applies only to the part of your taxable income that falls within its range.
| Rate | Single | Married filing jointly | Head of household | Married filing separately |
|---|---|---|---|---|
| 10% | $0 – $12,400 | $0 – $24,800 | $0 – $17,700 | $0 – $12,400 |
| 12% | $12,400 – $50,400 | $24,800 – $100,800 | $17,700 – $67,450 | $12,400 – $50,400 |
| 22% | $50,400 – $105,700 | $100,800 – $211,400 | $67,450 – $105,700 | $50,400 – $105,700 |
| 24% | $105,700 – $201,775 | $211,400 – $403,550 | $105,700 – $201,750 | $105,700 – $201,775 |
| 32% | $201,775 – $256,225 | $403,550 – $512,450 | $201,750 – $256,200 | $201,775 – $256,225 |
| 35% | $256,225 – $640,600 | $512,450 – $768,700 | $256,200 – $640,600 | $256,225 – $384,350 |
| 37% | Over $640,600 | Over $768,700 | Over $640,600 | Over $384,350 |
2026 standard deduction
| Filing status | Standard deduction |
|---|---|
| Single | $16,100 |
| Married filing jointly | $32,200 |
| Head of household | $24,150 |
| Married filing separately | $16,100 |
- Age 65 or older, or blind: an additional $2,050 if unmarried, or $1,650 per qualifying person if married. Both apply if you're 65+ and blind.
- Senior deduction (2025–2028): an extra $6,000 per person age 65 or older, whether or not you itemize. It phases out by 6% of modified AGI above $75,000($150,000 for joint filers). Married couples must file jointly to claim it.
How the brackets apply: two examples
Wages only, standard deduction, no credits:
| Single, $75,000 wages | Married filing jointly, $150,000 wages | |
|---|---|---|
| Standard deduction | $16,100 | $32,200 |
| Taxable income | $58,900 | $117,800 |
| Federal income tax | $7,670 | $15,340 |
| Marginal rate (top bracket) | 22% | 22% |
| Effective rate (tax ÷ income) | 10.2% | 10.2% |
The effective rate is far below the top bracket because most income is taxed at lower rates or covered by the standard deduction. More on this in marginal vs. effective tax rate. To run your own numbers, use the federal income tax calculator.
2026 child tax credit
- Up to $2,200 per qualifying child under 17, of which up to $1,700 is refundable.
- The refundable part is 15% of earned income above $2,500.
- The credit falls by $50 for each $1,000 of modified AGI above $400,000 for joint filers ($200,000 for everyone else).
2026 payroll tax (FICA) rates
| Tax | Employee rate | Applies to |
|---|---|---|
| Social Security | 6.2% | Wages up to $184,500 |
| Medicare | 1.45% | All wages |
| Additional Medicare | 0.9% | Wages over $200,000 ($250,000 joint, $125,000 separate) |
Employers pay a matching Social Security and Medicare tax. Self-employed people pay both halves.
Frequently asked questions
What are the 2026 federal tax brackets?
There are seven rates in 2026: 10%, 12%, 22%, 24%, 32%, 35%, 37%. For a single filer, the 10% rate applies to the first $12,400 of taxable income and the top 37% rate applies above $640,600.
What is the 2026 standard deduction?
$16,100 for single filers and married filing separately, $32,200 for married filing jointly, and $24,150 for head of household. People 65 or older or blind get an additional $2,050 (unmarried) or $1,650 (married, per person).
Does moving into a higher bracket mean all my income is taxed at that rate?
No. Each rate applies only to the income within its bracket. Only the dollars above a threshold are taxed at the higher rate, so a raise never lowers your after-tax income because of brackets alone.
Are the brackets applied to my salary or my taxable income?
To taxable income: your total income minus pre-tax deductions (like traditional 401(k) contributions) and minus your standard or itemized deduction.
When do the 2026 brackets apply?
They apply to income earned from January 1 to December 31, 2026, on the return you file in early 2027. Paycheck withholding during 2026 uses IRS Publication 15-T tables built from these brackets.
Sources
- IRS Rev. Proc. 2025-32 — 2026 inflation adjustments (brackets, standard deduction, child tax credit)
- IRS — Federal income tax rates and brackets
- IRS — One, Big, Beautiful Bill provisions for individuals (senior deduction)
- SSA — Contribution and benefit base
- IRS Topic no. 560 — Additional Medicare Tax
Figures checked against the sources above on 2026-09-19. This page is for general information, not tax advice. See our methodology.