2026 Federal Tax Brackets: Rates for All Filing Statuses

2026 Federal Income Tax Brackets

The United States federal income tax uses a progressive (marginal) tax system. You do not pay the same rate on all your income. Each portion of your income is taxed at the rate for that bracket. These brackets are adjusted annually for inflation by the IRS.

Single Filers

Tax Rate	Taxable Income Range	Tax Owed
10%	$0 – $11,925	10% of taxable income
12%	$11,926 – $48,475	$1,192.50 + 12% of amount over $11,925
22%	$48,476 – $103,350	$5,578.50 + 22% of amount over $48,475
24%	$103,351 – $197,300	$17,651.00 + 24% of amount over $103,350
32%	$197,301 – $250,525	$40,199.00 + 32% of amount over $197,300
35%	$250,526 – $626,350	$57,231.00 + 35% of amount over $250,525
37%	Over $626,350	$188,769.75 + 37% of amount over $626,350

Married Filing Jointly

Tax Rate	Taxable Income Range	Tax Owed
10%	$0 – $23,850	10% of taxable income
12%	$23,851 – $96,950	$2,385.00 + 12% of amount over $23,850
22%	$96,951 – $206,700	$11,157.00 + 22% of amount over $96,950
24%	$206,701 – $394,600	$35,302.00 + 24% of amount over $206,700
32%	$394,601 – $501,050	$80,398.00 + 32% of amount over $394,600
35%	$501,051 – $751,600	$114,462.00 + 35% of amount over $501,050
37%	Over $751,600	$202,154.50 + 37% of amount over $751,600

Married Filing Separately

Tax Rate	Taxable Income Range	Tax Owed
10%	$0 – $11,925	10% of taxable income
12%	$11,926 – $48,475	$1,192.50 + 12% of amount over $11,925
22%	$48,476 – $103,350	$5,578.50 + 22% of amount over $48,475
24%	$103,351 – $197,300	$17,651.00 + 24% of amount over $103,350
32%	$197,301 – $250,525	$40,199.00 + 32% of amount over $197,300
35%	$250,526 – $375,800	$57,231.00 + 35% of amount over $250,525
37%	Over $375,800	$101,077.25 + 37% of amount over $375,800

Head of Household

Tax Rate	Taxable Income Range	Tax Owed
10%	$0 – $17,000	10% of taxable income
12%	$17,001 – $64,850	$1,700.00 + 12% of amount over $17,000
22%	$64,851 – $103,350	$7,442.00 + 22% of amount over $64,850
24%	$103,351 – $197,300	$15,912.00 + 24% of amount over $103,350
32%	$197,301 – $250,500	$38,460.00 + 32% of amount over $197,300
35%	$250,501 – $626,350	$55,484.00 + 35% of amount over $250,500
37%	Over $626,350	$187,031.50 + 37% of amount over $626,350

2026 Standard Deduction

Filing Status	Standard Deduction	Additional (Age 65+ or Blind)
Single	$15,000	+$2,000 each
Married Filing Jointly	$30,000	+$1,600 each (per qualifying spouse)
Married Filing Separately	$15,000	+$1,600 each
Head of Household	$22,500	+$2,000 each

How Marginal Tax Brackets Work

Example: A single filer earning $60,000 in taxable income in 2026:

Bracket	Income in Bracket	Rate	Tax
10%	$11,925	10%	$1,192.50
12%	$36,550	12%	$4,386.00
22%	$11,525	22%	$2,535.50
Total Federal Tax			$8,114.00
Effective Tax Rate			13.52%

Important Notes

• Taxable income = Gross income minus deductions (standard or itemized).
• These brackets apply to ordinary income only. Long-term capital gains and qualified dividends are taxed at separate, lower rates (0%, 15%, or 20%).
• State income taxes are separate and vary by state.
• Social Security tax (6.2%) applies to earned income up to $176,100 in 2026. Medicare tax (1.45%) applies to all earned income, with an additional 0.9% on earnings above $200,000 (single).
• Source: IRS Revenue Procedure for Tax Year 2026.