U.S. federal government publications are in the public domain. We copy figures exactly as published and test our calculation code against the tax amounts printed in the IRS tables. Figures last checked on November 3, 2026.
2026 federal income tax brackets
Top of each bracket (taxable income). Source: IRS Rev. Proc. 2025-32, section 4.01.
| Rate | Single | Married filing jointly | Head of household | Married filing separately |
|---|---|---|---|---|
| 10% | $12,400 | $24,800 | $17,700 | $12,400 |
| 12% | $50,400 | $100,800 | $67,450 | $50,400 |
| 22% | $105,700 | $211,400 | $105,700 | $105,700 |
| 24% | $201,775 | $403,550 | $201,750 | $201,775 |
| 32% | $256,225 | $512,450 | $256,200 | $256,225 |
| 35% | $640,600 | $768,700 | $640,600 | $384,350 |
| 37% | and above | and above | and above | and above |
2026 standard deduction
| Filing status | Amount |
|---|---|
| Single | $16,100 |
| Married filing jointly | $32,200 |
| Head of household | $24,150 |
| Married filing separately | $16,100 |
| Additional, age 65+ or blind (married) | $1,650 each |
| Additional, age 65+ or blind (unmarried) | $2,050 each |
Source: IRS Rev. Proc. 2025-32, section 4.14.
2026 long-term capital gains rates
| Filing status | 0% up to | 15% up to | 20% above |
|---|---|---|---|
| Single | $49,450 | $545,500 | $545,500 |
| Married filing jointly | $98,900 | $613,700 | $613,700 |
| Head of household | $66,200 | $579,600 | $579,600 |
| Married filing separately | $49,450 | $306,850 | $306,850 |
Source: IRS Rev. Proc. 2025-32, section 4.03.
Other 2026 figures
| Item | 2026 figure | Source |
|---|---|---|
| Child tax credit | $2,200 per child; up to $1,700 refundable | Rev. Proc. 2025-32 §4.05 |
| Social Security wage base | $184,500 | SSA |
| Social Security / Medicare (employee) | 6.2% / 1.45%; +0.9% above threshold | IRC §3101 |
| Self-employment tax | 15.3% of 92.35% of net earnings | IRS Topic 554 |
| Tips / overtime deduction cap | $25,000 / $12,500 ($25,000 joint) | Schedule 1-A |
| Senior deduction (65+) | $6,000 per person | Schedule 1-A |
| Business mileage, January 1 – June 30, 2026 | 72.5¢ per mile | Notice 2026-10 / Announcement 2026-11 |
| Business mileage, July 1 – December 31, 2026 | 76¢ per mile | Notice 2026-10 / Announcement 2026-11 |
Tax year 2027 status
The IRS has not yet released the official 2027 tax brackets and standard deduction. They are normally published in late October or November. This page will be updated with the official figures as soon as they are released.
Already official for 2027:
- Social Security wage base (maximum taxable earnings): $192,300 — Social Security Administration: Cost-of-Living Adjustment (COLA) Information for 2027
- HSA contribution limit (self-only / family coverage): $4,500 / $9,000 — IRS Revenue Procedure 2026-24 (Internal Revenue Bulletin 2026-25)
All source documents
- IRS Revenue Procedure 2025-32 (2026 inflation adjustments) (published October 9, 2025)
- IRS news release IR-2025-103 (2026 inflation adjustments) (published October 9, 2025)
- Social Security Administration: Contribution and benefit base
- IRS: Schedule 1-A for tips, overtime, car loan and senior deductions
- IRS IR-2025-128: 2026 standard mileage rates (Notice 2026-10) (published December 29, 2025)
- IRS: Child Tax Credit
- IRS Publication 15, Employer’s Tax Guide
- IRS Topic No. 554, Self-Employment Tax
- Social Security Administration: Cost-of-Living Adjustment (COLA) Information for 2027 (published October 14, 2026)
- IRS Topic No. 409, Capital Gains and Losses
- Journal of Accountancy: Announcement 2026-11 raises mileage rates from July 1, 2026
- IRS Revenue Procedure 2026-24 (Internal Revenue Bulletin 2026-25)
- 17 U.S.C. §105 — U.S. government works are not subject to copyright