The seven 2026 tax rates and where each one starts
For tax year 2026, federal income tax still uses seven rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%. The IRS published the 2026 income ranges on October 9, 2025, in Revenue Procedure 2025-32. These figures apply to income you earn during 2026 and report on the return you file in early 2027.
The rates themselves did not change. The One, Big, Beautiful Bill Act (Public Law 119-21, signed July 4, 2025) made the seven rates from the 2017 tax law permanent. Only the dollar ranges moved, because they are adjusted for inflation each year.
All figures below are taxable income, which is your income after the standard deduction (or itemized deductions) and other deductions. They are not your salary.
2026 brackets: single and married filing jointly
| Rate | Single | Married filing jointly |
|---|---|---|
| 10% | $0 – $12,400 | $0 – $24,800 |
| 12% | $12,400 – $50,400 | $24,800 – $100,800 |
| 22% | $50,400 – $105,700 | $100,800 – $211,400 |
| 24% | $105,700 – $201,775 | $211,400 – $403,550 |
| 32% | $201,775 – $256,225 | $403,550 – $512,450 |
| 35% | $256,225 – $640,600 | $512,450 – $768,700 |
| 37% | Over $640,600 | Over $768,700 |
The married filing jointly column also applies to a qualifying surviving spouse. Source: IRS Rev. Proc. 2025-32.
2026 brackets: head of household and married filing separately
| Rate | Head of household | Married filing separately |
|---|---|---|
| 10% | $0 – $17,700 | $0 – $12,400 |
| 12% | $17,700 – $67,450 | $12,400 – $50,400 |
| 22% | $67,450 – $105,700 | $50,400 – $105,700 |
| 24% | $105,700 – $201,750 | $105,700 – $201,775 |
| 32% | $201,750 – $256,200 | $201,775 – $256,225 |
| 35% | $256,200 – $640,600 | $256,225 – $384,350 |
| 37% | Over $640,600 | Over $384,350 |
Married filing separately matches the single ranges until the 35% band. That band ends at $384,350, exactly half of the joint figure.
Total tax at the top of each 2026 bracket
These running totals let you check a calculation fast. The IRS tax rate schedules list them, and each one equals the tax on every lower band added together.
| Top of band | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 10% band | $1,240 | $2,480 | $1,770 |
| 12% band | $5,800 | $11,600 | $7,740 |
| 22% band | $17,966 | $35,932 | $16,155 |
| 24% band | $41,024 | $82,048 | $39,207 |
| 32% band | $58,448 | $116,896 | $56,631 |
| 35% band | $192,979.25 | $206,583.50 | $191,171 |
To use the table, find the last band you fully passed. Take its total, then add your current rate times the income above that point.
How the brackets apply to your income
Each rate only applies to the slice of income inside its band. Moving into a higher bracket never raises the tax on the income below it. So the brackets alone cannot make a raise leave you with less money after federal income tax.
Example 1, single filer. Suppose a single filer has $96,100 of income and takes the $16,100 standard deduction. Taxable income is $96,100 − $16,100 = $80,000.
- 10% on the first $12,400 = $1,240
- 12% on $12,400 to $50,400 ($38,000) = $4,560
- 22% on $50,400 to $80,000 ($29,600) = $6,512
- Total: $1,240 + $4,560 + $6,512 = $12,312
The shortcut gives the same answer: $5,800 + 22% × ($80,000 − $50,400) = $5,800 + $6,512 = $12,312. The top rate is 22%, but the average rate on taxable income is about 15.39%. Our guide on marginal vs effective tax rates explains that gap.
Example 2, married filing jointly. A couple with $182,200 of income takes the $32,200 standard deduction, leaving $150,000 of taxable income. Tax is $11,600 + 22% × ($150,000 − $100,800) = $11,600 + $10,824 = $22,424.
Example 3, head of household. A single parent filing as head of household has $74,150 of income. After the $24,150 standard deduction, taxable income is $50,000. Tax is $1,770 + 12% × ($50,000 − $17,700) = $1,770 + $3,876 = $5,646. Their top rate is 12%, because the head of household 12% band runs all the way to $67,450.
These are federal income tax estimates before credits. They leave out Social Security, Medicare and any state or local income tax. Credits such as the Child Tax Credit are subtracted after this step, so the final bill can be much lower.
What happens when income crosses a bracket line
Crossing a line only changes the rate on the dollars past it. Say a single filer’s taxable income rises from $49,000 to $52,000. The first $1,400 of the raise stays in the 12% band and costs 12% × $1,400 = $168. The last $1,600 lands in the 22% band and costs 22% × $1,600 = $352.
The extra federal income tax on that $3,000 raise is $168 + $352 = $520. That is about 17% of the raise, not 22%, and nothing about the first $49,000 changes.
The same logic works in reverse for deductions. A $1,000 deduction taken by someone whose top dollar is in the 22% band cuts tax by about 22% × $1,000 = $220. Someone in the 12% band would save about $120 from the same deduction.
2026 standard deduction amounts
The standard deduction rose for every filing status in 2026. It is the amount most people subtract before the brackets apply.
| Filing status | 2025 | 2026 |
|---|---|---|
| Single or married filing separately | $15,750 | $16,100 |
| Married filing jointly or qualifying surviving spouse | $31,500 | $32,200 |
| Head of household | $23,625 | $24,150 |
People age 65 or older, or blind, get an extra amount for each condition. It is $2,050 per condition if unmarried and $1,650 per condition if married. Someone claimed as a dependent gets the greater of $1,350 or earned income plus $450, capped at the normal amount. See the IRS announcement for the full list. Our standard vs itemized guide covers when itemizing can beat these amounts.
What changed from 2025 to 2026
The biggest change is certainty: the seven rates are now permanent law instead of set to expire after 2025. Beyond that, the changes are mostly inflation updates and a few new deductions.
- Bracket ranges grew. Every band edge moved up for inflation, so the same income may land a little lower in the table.
- Standard deduction rose. It went up $350 for single filers, $700 for joint filers and $525 for heads of household.
- Personal exemptions stay at $0. The new law eliminated them for good.
- New deductions continue. The deductions for qualified tips, overtime premium pay, seniors age 65+ and certain car loan interest run for tax years 2025 to 2028. Read more in our tips and overtime guide.
Which bracket table you use
Your filing status decides your table, and it is based on your situation on December 31, 2026. The IRS instructions for Form 1040 set out the exact tests.
- Single: unmarried, divorced or legally separated, with no qualifying person for head of household.
- Married filing jointly: married couples who file one return together. Their bands are generally twice as wide as single bands up through 32%.
- Qualifying surviving spouse: generally available for two years after a spouse’s death if you have a dependent child. It uses the joint table.
- Head of household: unmarried people who pay more than half the cost of a home for a qualifying person. Its lower bands are wider than single.
- Married filing separately: each spouse files alone. The 35% band ends much sooner, at $384,350.
Long-term capital gains and qualified dividends use their own 0%, 15% and 20% rates. Our capital gains guide has those 2026 thresholds.
If more than one status could fit, the IRS lets you choose. Head of household usually gives lower tax than single, and joint filing usually gives lower tax than filing separately. Your situation may have exceptions, so the Form 1040 instructions or a tax professional are the best place to confirm.
Withholding on your paycheck is built from these same brackets. When the new figures take effect each January, employers update their payroll tables. Our paycheck guide explains how to check your federal withholding line.
Run your own numbers with the Tax Bracket Calculator, or get a fuller estimate with the Federal Income Tax Calculator.