2026 federal tax brackets
federal income tax brackets for tax year 2026 (filed in 2027). seven marginal rates from 10% to 37%.
source: IRS Rev. Proc. 2025-32, incorporating One Big Beautiful Bill Act amendments.
| Rate | Single | Married Filing Jointly | Married Filing Separately | Head of Household |
|---|---|---|---|---|
| 10% | $0 - $12,400 | $0 - $24,800 | $0 - $12,400 | $0 - $17,700 |
| 12% | $12,401 - $50,400 | $24,801 - $100,800 | $12,401 - $50,400 | $17,701 - $67,450 |
| 22% | $50,401 - $105,700 | $100,801 - $211,400 | $50,401 - $105,700 | $67,451 - $105,700 |
| 24% | $105,701 - $201,775 | $211,401 - $403,550 | $105,701 - $201,775 | $105,701 - $201,775 |
| 32% | $201,776 - $256,225 | $403,551 - $512,450 | $201,776 - $256,225 | $201,776 - $256,200 |
| 35% | $256,226 - $640,600 | $512,451 - $768,700 | $256,226 - $384,350 | $256,201 - $640,600 |
| 37% | $640,601+ | $768,701+ | $384,351+ | $640,601+ |
filing status pages
2026 standard deductions
| Filing Status | Deduction |
|---|---|
| Single | $16,100 |
| Married Filing Jointly | $32,200 |
| Married Filing Separately | $16,100 |
| Head of Household | $24,150 |
see also: standard deductions for additional deductions (65+, blind, senior bonus).
changes from 2025
all bracket thresholds increased ~3-4% for inflation. the TCJA rate structure (10-37%) is now permanent under the One Big Beautiful Bill Act.
data from deepcalc.com