United States·Tax year 2026·Figures in USD · federal income tax only
2026 Tax Brackets and Calculator
The 2026 federal income tax brackets for every filing status, straight from the IRS, and a calculator that shows which bracket you are in, how much tax you owe on each slice of income, and your effective tax rate.
Your 2026 income
$
Wages and other taxable income, before deductions
Enter your income for the year. Your 2026 tax bracket, tax and effective rate appear here as you type.
Calculating
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Federal income tax only, using the 2026 brackets and standard deductions in IRS Rev. Proc. 2025-32. Credits, other taxes and deductions such as the 2026 overtime and tips deductions are not included.
Updated ·Source: IRS Rev. Proc. 2025-32·Runs entirely in your browser — nothing is uploaded
Figures last verified October 30, 2026. Brackets and standard deductions are from IRS Revenue Procedure 2025-32, the 2026 inflation adjustments.
2026 tax brackets: single
Rate
Taxable income
Tax owed
10%
Up to $12,400
10% of taxable income
12%
$12,400 to $50,400
$1,240.00 + 12% of the amount over $12,400
22%
$50,400 to $105,700
$5,800.00 + 22% of the amount over $50,400
24%
$105,700 to $201,775
$17,966.00 + 24% of the amount over $105,700
32%
$201,775 to $256,225
$41,024.00 + 32% of the amount over $201,775
35%
$256,225 to $640,600
$58,448.00 + 35% of the amount over $256,225
37%
Over $640,600
$192,979.25 + 37% of the amount over $640,600
2026 tax brackets: married filing jointly
Rate
Taxable income
Tax owed
10%
Up to $24,800
10% of taxable income
12%
$24,800 to $100,800
$2,480.00 + 12% of the amount over $24,800
22%
$100,800 to $211,400
$11,600.00 + 22% of the amount over $100,800
24%
$211,400 to $403,550
$35,932.00 + 24% of the amount over $211,400
32%
$403,550 to $512,450
$82,048.00 + 32% of the amount over $403,550
35%
$512,450 to $768,700
$116,896.00 + 35% of the amount over $512,450
37%
Over $768,700
$206,583.50 + 37% of the amount over $768,700
2026 tax brackets: head of household
Rate
Taxable income
Tax owed
10%
Up to $17,700
10% of taxable income
12%
$17,700 to $67,450
$1,770.00 + 12% of the amount over $17,700
22%
$67,450 to $105,700
$7,740.00 + 22% of the amount over $67,450
24%
$105,700 to $201,750
$16,155.00 + 24% of the amount over $105,700
32%
$201,750 to $256,200
$39,207.00 + 32% of the amount over $201,750
35%
$256,200 to $640,600
$56,631.00 + 35% of the amount over $256,200
37%
Over $640,600
$191,171.00 + 37% of the amount over $640,600
2026 tax brackets: married filing separately
Rate
Taxable income
Tax owed
10%
Up to $12,400
10% of taxable income
12%
$12,400 to $50,400
$1,240.00 + 12% of the amount over $12,400
22%
$50,400 to $105,700
$5,800.00 + 22% of the amount over $50,400
24%
$105,700 to $201,775
$17,966.00 + 24% of the amount over $105,700
32%
$201,775 to $256,225
$41,024.00 + 32% of the amount over $201,775
35%
$256,225 to $384,350
$58,448.00 + 35% of the amount over $256,225
37%
Over $384,350
$103,291.75 + 37% of the amount 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
A worked example
A single filer with $75,000 of income subtracts the $16,100 standard deduction, leaving $58,900 of taxable income. The first $12,400 is taxed at 10% ($1,240.00), the next $38,000 at 12% ($4,560.00), and the last $8,500 at 22% ($1,870.00). That is $7,670.00 in all: a 22% bracket, but an effective rate of 10.2%.
A married couple filing jointly on $150,000 has $117,800 of taxable income and owes $15,340.00 (10.2%). A head of household on $60,000 has $35,850 of taxable income and owes $3,948.00 (6.6%).
2026 federal income tax by income
With the 2026 standard deduction and no other deductions or credits:
Income
Single: tax
Single: bracket
Married jointly: tax
Married jointly: bracket
$30,000
$1,420.00
12%
$0.00
none
$50,000
$3,820.00
12%
$1,780.00
10%
$75,000
$7,670.00
22%
$4,640.00
12%
$100,000
$13,170.00
22%
$7,640.00
12%
$150,000
$24,734.00
24%
$15,340.00
22%
$250,000
$51,304.00
32%
$37,468.00
24%
Your bracket is not your tax rate
The United States taxes income in slices. Each bracket's rate applies only to the income inside that bracket, so a single filer in the 22%bracket still pays 10% and 12% on their first $50,400 of taxable income. That is why your effective rate, the share of your income that goes in federal income tax, is always lower than your bracket.
There are seven rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%. For a single filer, 10% applies to taxable income up to $12,400, 12% up to $50,400, 22% up to $105,700, 24% up to $201,775, 32% up to $256,225, 35% up to $640,600, and 37% above that. Married couples filing jointly have wider brackets, starting with 10% up to $24,800.
What is the 2026 standard deduction?
$16,100 for single filers and married people filing separately, $32,200 for married couples filing jointly, and $24,150 for heads of household. Your taxable income is your income less this deduction, or less your itemized deductions if those are larger.
Will a raise push me into a higher bracket and lower my pay?
No. Only the dollars above the start of the new bracket are taxed at the higher rate; the rest of your income is taxed exactly as before.
What is the difference between my tax bracket and my effective tax rate?
Your bracket, or marginal rate, is the rate on your last dollar of taxable income. Your effective rate is your total tax divided by your income. A single filer earning $75,000 is in the 22% bracket but pays $7,670.00, an effective rate of 10.2%.
When do the 2026 brackets apply?
To income for tax year 2026, January 1 to December 31, 2026. You use them on the federal return for 2026, which you file in 2027.
Do these brackets decide how much is withheld from my paycheck?
Employers withhold by the IRS method in Publication 15-T rather than by working out your return. To see your 2026 withholding and take-home pay, use the paycheck calculator.
