2026 Federal Tax Brackets: Single & Married Filing Jointly
For the 2026 tax year, there are still seven federal tax brackets — 10%, 12%, 22%, 24%, 32%, 35%, and 37% — but the income ranges attached to each one shifted upward for inflation, and the standard deduction rose to $16,100 (single) and $32,200 (married filing jointly). Here's the full table, per IRS Revenue Procedure 2025-32, plus how to actually use it to estimate what you owe.
2026 Tax Brackets — Single Filers
| 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+ |
2026 Tax Brackets — Married Filing Jointly
| 10% | $0 – $24,800 |
| 12% | $24,800 – $100,800 |
| 22% | $100,800 – $211,400 |
| 24% | $211,400 – $403,550 |
| 32% | $403,550 – $512,450 |
| 35% | $512,450 – $768,700 |
| 37% | $768,700+ |
Head of household filers use a separate, wider set of thresholds than single filers — for example, the 10% bracket covers up to $17,700 instead of $12,400. If that's your filing status, use the Salary Calculator for an exact figure rather than estimating from the single-filer table above.
These Are Marginal Rates, Not a Flat Tax
The single most common misunderstanding about tax brackets: landing in the 22% bracket does not mean 22% of your entire income goes to federal tax. Only the slice of income that falls inside each bracket is taxed at that bracket's rate — everything below it is taxed at the lower rates first.
Worked Example: $100,000 Taxable Income, Single Filer
Taxable income is what's left after subtracting your standard deduction (or itemized deductions) from your gross income — so this example assumes $100,000 of income that remains after that subtraction. Working through the brackets:
| 10% on the first $12,400 | $1,240.00 |
| 12% on $12,400 – $50,400 | $4,560.00 |
| 22% on $50,400 – $100,000 | $10,912.00 |
| Total federal tax | $16,712.00 |
| Effective tax rate | 16.7% |
Notice the effective rate (16.7%) is well below the 22% marginal bracket this person is "in" — because most of their income was taxed at the lower 10% and 12% rates first. This is why comparing your effective rate (not your bracket) is the more useful number when budgeting.
2026 Standard Deduction
Before your income hits any bracket at all, the standard deduction reduces your taxable income. Most filers (roughly 90%) take the standard deduction rather than itemizing.
| Single / Married filing separately | $16,100 |
| Married filing jointly | $32,200 |
| Head of household | $24,150 |
This is up from $15,750 / $31,500 / $23,625 in 2025 — both years reflect the higher, permanent standard deduction locked in by the One Big Beautiful Bill Act (OBBBA), on top of the routine annual inflation adjustment.
Why the Numbers Moved This Year
Two separate things happened for 2026: the routine annual inflation adjustment (brackets and the standard deduction normally shift a little every year), and the OBBBA, signed into law in mid-2025, which permanently locked in the current seven-rate structure. Without that law, rates were scheduled to revert after 2025 to a pre-2018 structure with a 39.6% top rate and narrower brackets — that reversion is now permanently off the table.
Estimate Your Full Take-Home Pay
Federal income tax is only one piece of what comes out of your paycheck. To see your full picture — federal tax, state tax, and FICA (Social Security + Medicare) together — use the Salary Calculator, which applies these exact 2026 brackets automatically based on your income and filing status.