Federal Income Tax Brackets 2026 (and 2025)
Updated 2026-10-03 · Reviewed against official government sources
The IRS published the 2026 federal income tax brackets in Revenue Procedure 2025-32 in October 2025. The seven rates did not change: 10%, 12%, 22%, 24%, 32%, 35% and 37%. The One Big Beautiful Bill Act (Public Law 119-21, signed July 4, 2025) made those rates permanent, so they did not expire after 2025 as originally scheduled. What changed are the income ranges, which rise about 2% to 4% each year for inflation. Below are the official 2026 tables for every common filing status, the 2025 tables you used when filing in early 2026, and examples showing how the math actually works.
2026 tax brackets for single filers
These brackets apply to income earned from January 1 to December 31, 2026, which you report on the return you file in early 2027. The amounts are taxable income, meaning income after the standard deduction or itemized deductions, not your salary.
Married couples filing separately use the same thresholds as single filers up to the 35% bracket; for them, the 37% rate starts above $384,350.
| Rate | Single: taxable income | Tax owed |
|---|---|---|
| 10% | $0 to $12,400 | 10% of taxable income |
| 12% | $12,401 to $50,400 | $1,240 + 12% over $12,400 |
| 22% | $50,401 to $105,700 | $5,800 + 22% over $50,400 |
| 24% | $105,701 to $201,775 | $17,966 + 24% over $105,700 |
| 32% | $201,776 to $256,225 | $41,024 + 32% over $201,775 |
| 35% | $256,226 to $640,600 | $58,448 + 35% over $256,225 |
| 37% | Over $640,600 | $192,979.25 + 37% over $640,600 |
2026 married filing jointly tax brackets
For married couples filing jointly (and qualifying surviving spouses), every bracket through 32% is exactly double the single bracket. That is why most two-earner couples do not face a "marriage penalty" on rates until they reach the 35% bracket, where the joint threshold ($512,450) is well below double the single threshold.
| Rate | Married filing jointly: taxable income | Tax owed |
|---|---|---|
| 10% | $0 to $24,800 | 10% of taxable income |
| 12% | $24,801 to $100,800 | $2,480 + 12% over $24,800 |
| 22% | $100,801 to $211,400 | $11,600 + 22% over $100,800 |
| 24% | $211,401 to $403,550 | $35,932 + 24% over $211,400 |
| 32% | $403,551 to $512,450 | $82,048 + 32% over $403,550 |
| 35% | $512,451 to $768,700 | $116,896 + 35% over $512,450 |
| 37% | Over $768,700 | $206,583.50 + 37% over $768,700 |
2026 head of household tax brackets
Head of household status is for unmarried taxpayers who pay more than half the cost of keeping up a home for a qualifying person, such as a child. Its wider 10% and 12% brackets and larger standard deduction make it noticeably cheaper than filing single at the same income.
| Rate | Head of household: taxable income | Tax owed |
|---|---|---|
| 10% | $0 to $17,700 | 10% of taxable income |
| 12% | $17,701 to $67,450 | $1,770 + 12% over $17,700 |
| 22% | $67,451 to $105,700 | $7,740 + 22% over $67,450 |
| 24% | $105,701 to $201,750 | $16,155 + 24% over $105,700 |
| 32% | $201,751 to $256,200 | $39,207 + 32% over $201,750 |
| 35% | $256,201 to $640,600 | $56,631 + 35% over $256,200 |
| 37% | Over $640,600 | $191,171 + 37% over $640,600 |
2025 tax brackets (for the return filed in 2026)
If you are still working on a 2025 return, for example under an extension that runs to October 15, 2026, use these thresholds from Rev. Proc. 2024-40. The OBBBA left the 2025 brackets alone but raised the 2025 standard deduction to $15,750 (single), $31,500 (married filing jointly) and $23,625 (head of household).
| Rate | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 10% | $0 to $11,925 | $0 to $23,850 | $0 to $17,000 |
| 12% | $11,926 to $48,475 | $23,851 to $96,950 | $17,001 to $64,850 |
| 22% | $48,476 to $103,350 | $96,951 to $206,700 | $64,851 to $103,350 |
| 24% | $103,351 to $197,300 | $206,701 to $394,600 | $103,351 to $197,300 |
| 32% | $197,301 to $250,525 | $394,601 to $501,050 | $197,301 to $250,500 |
| 35% | $250,526 to $626,350 | $501,051 to $751,600 | $250,501 to $626,350 |
| 37% | Over $626,350 | Over $751,600 | Over $626,350 |
2026 standard deduction
Brackets apply only after you subtract deductions. For 2026 the standard deduction is $16,100 for single filers and married filing separately, $32,200 for married filing jointly, and $24,150 for head of household. If you are 65 or older or blind you add $2,050 (unmarried) or $1,650 per qualifying spouse (married). Separately, people 65 and older can claim the new OBBBA senior deduction of up to $6,000 per person for 2025 through 2028, which phases out above $75,000 of modified AGI ($150,000 joint).
How brackets work: worked examples
Brackets are marginal. Moving into a higher bracket only taxes the dollars above the threshold at the higher rate; it never raises the tax on income you already earned below it. Here is the math with 2026 numbers.
Single, $75,000 salary: taxable income is $75,000 minus $16,100 = $58,900. Tax is $5,800 on the first $50,400, plus 22% of the $8,500 above it ($1,870), for $7,670 total. The top (marginal) rate is 22%, but the effective rate on the $75,000 salary is about 10.2%.
Married filing jointly, $150,000 combined salary: taxable income is $150,000 minus $32,200 = $117,800. Tax is $11,600 plus 22% of $17,000 ($3,740) = $15,340, an effective rate of about 10.2%.
Head of household, $60,000 salary: taxable income is $60,000 minus $24,150 = $35,850. Tax is $1,770 plus 12% of $18,150 ($2,178) = $3,948, about 6.6% of salary, before any child tax credit. A $2,200 child tax credit would reduce that to $1,748.
- These examples ignore pre-tax 401(k) and health premiums, which lower taxable income further.
- Credits (child tax credit, education credits) are subtracted from the tax after the bracket math.
- Long-term capital gains and qualified dividends use separate 0%, 15% and 20% rates.
Related calculators & guides
- Federal Income Tax Calculator
- Effective Tax Rate Calculator
- Paycheck Calculator
- Effective Tax Rate vs Marginal Tax Rate (2026 Examples)
- One Big Beautiful Bill Tax Changes for Individuals (2025-2029)
Frequently asked questions
What are the 2026 federal tax brackets?
The seven rates are 10%, 12%, 22%, 24%, 32%, 35% and 37%. For single filers the 2026 thresholds are $12,400, $50,400, $105,700, $201,775, $256,225 and $640,600. For married filing jointly they are $24,800, $100,800, $211,400, $403,550, $512,450 and $768,700.
Did the tax rates change for 2026?
No. The rates stayed the same; only the income thresholds were adjusted for inflation. The One Big Beautiful Bill Act made the current rate structure permanent, so the scheduled return to higher pre-2018 rates did not happen.
Which bracket am I in?
Subtract your standard deduction (or itemized deductions) and pre-tax contributions from your gross income to get taxable income, then find that number in the table for your filing status. The rate on that row is your marginal rate, the rate on your next dollar of income.
Will a raise push me into a higher bracket and lower my take-home pay?
No. Only the portion of income above a bracket threshold is taxed at the higher rate. A raise always increases your after-tax income from wages, although it can reduce some income-tested credits.
Are head of household brackets better than single?
Yes, at most incomes. In 2026 the head of household 10% bracket runs to $17,700 versus $12,400 for single, the 12% bracket runs to $67,450 versus $50,400, and the standard deduction is $24,150 versus $16,100.
When do 2026 brackets apply to my paycheck?
Employers began using 2026 withholding tables (IRS Publication 15-T) with the first payroll of January 2026. You settle the final bill when you file your 2026 return in early 2027.
Sources
Figures are taken from official government publications and were last reviewed on 2026-10-03.