federal income tax brackets for married individuals filing separately, tax year 2026.
| Rate | Taxable Income |
|---|---|
| 10% | $0 - $12,400 |
| 12% | $12,401 - $50,400 |
| 22% | $50,401 - $105,700 |
| 24% | $105,701 - $201,775 |
| 32% | $201,776 - $256,225 |
| 35% | $256,226 - $384,350 |
| 37% | $384,351+ |
standard deduction: $16,100
note: MFS brackets are half of married filing jointly thresholds. the 35% and 37% brackets are lower than single filer thresholds.
other filing statuses
other years
source: IRS Rev. Proc. 2025-32. data from deepcalc.com