federal income tax brackets for single filers, 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 - $640,600 |
| 37% | $640,601+ |
standard deduction: $16,100
example
on $85,000 taxable income (single filer, 2026):
| Bracket | Income in Bracket | Tax |
|---|---|---|
| 10% | $12,400 | $1,240.00 |
| 12% | $38,000 | $4,560.00 |
| 22% | $34,600 | $7,612.00 |
| total | $85,000 | $13,412.00 |
effective tax rate: 15.8%
other filing statuses
other years
source: IRS Rev. Proc. 2025-32. data from deepcalc.com