2026 tax brackets by filing status
The IRS adjusts the bracket thresholds for inflation each year in Rev. Proc. 2025-32; the seven rates themselves are set in law. Taxable income is your income after the standard deduction (or itemized deductions) and any other deductions.
Single
| Tax rate | Taxable income | Tax owed |
|---|---|---|
| 10% | $0 to $12,400 | 10% of taxable income |
| 12% | $12,401 to $50,400 | $1,240 plus 12% of the amount over $12,400 |
| 22% | $50,401 to $105,700 | $5,800 plus 22% of the amount over $50,400 |
| 24% | $105,701 to $201,775 | $17,966 plus 24% of the amount over $105,700 |
| 32% | $201,776 to $256,225 | $41,024 plus 32% of the amount over $201,775 |
| 35% | $256,226 to $640,600 | $58,448 plus 35% of the amount over $256,225 |
| 37% | Over $640,600 | $192,979.25 plus 37% of the amount over $640,600 |
Married filing jointly
| Tax rate | Taxable income | Tax owed |
|---|---|---|
| 10% | $0 to $24,800 | 10% of taxable income |
| 12% | $24,801 to $100,800 | $2,480 plus 12% of the amount over $24,800 |
| 22% | $100,801 to $211,400 | $11,600 plus 22% of the amount over $100,800 |
| 24% | $211,401 to $403,550 | $35,932 plus 24% of the amount over $211,400 |
| 32% | $403,551 to $512,450 | $82,048 plus 32% of the amount over $403,550 |
| 35% | $512,451 to $768,700 | $116,896 plus 35% of the amount over $512,450 |
| 37% | Over $768,700 | $206,583.50 plus 37% of the amount over $768,700 |
Head of household
| Tax rate | Taxable income | Tax owed |
|---|---|---|
| 10% | $0 to $17,700 | 10% of taxable income |
| 12% | $17,701 to $67,450 | $1,770 plus 12% of the amount over $17,700 |
| 22% | $67,451 to $105,700 | $7,740 plus 22% of the amount over $67,450 |
| 24% | $105,701 to $201,750 | $16,155 plus 24% of the amount over $105,700 |
| 32% | $201,751 to $256,200 | $39,207 plus 32% of the amount over $201,750 |
| 35% | $256,201 to $640,600 | $56,631 plus 35% of the amount over $256,200 |
| 37% | Over $640,600 | $191,171 plus 37% of the amount over $640,600 |
Married filing separately
| Tax rate | Taxable income | Tax owed |
|---|---|---|
| 10% | $0 to $12,400 | 10% of taxable income |
| 12% | $12,401 to $50,400 | $1,240 plus 12% of the amount over $12,400 |
| 22% | $50,401 to $105,700 | $5,800 plus 22% of the amount over $50,400 |
| 24% | $105,701 to $201,775 | $17,966 plus 24% of the amount over $105,700 |
| 32% | $201,776 to $256,225 | $41,024 plus 32% of the amount over $201,775 |
| 35% | $256,226 to $384,350 | $58,448 plus 35% of the amount over $256,225 |
| 37% | Over $384,350 | $103,291.75 plus 37% of the amount over $384,350 |
Married filing separately uses thresholds exactly half of the joint ones. Surviving spouses use the joint table.
2026 standard deduction
| Filing status | Standard deduction | Extra if 65 or older, or blind |
|---|---|---|
| Single | $16,100 | $2,050 |
| Married filing jointly | $32,200 | $1,650 each |
| Head of household | $24,150 | $2,050 |
| Married filing separately | $16,100 | $1,650 |
The extra amount applies once for age 65 or older and once more for blindness, so a blind single filer over 65 adds it twice. Most people take the standard deduction; itemizing only helps when mortgage interest, state and local taxes, charitable gifts and other itemized deductions add up to more.
Deductions added by the 2025 tax law
The One Big Beautiful Bill Act added deductions for tax years 2025 through 2028 that you can take on top of the standard deduction, whether or not you itemize:
- Overtime: the extra half of time-and-a-half pay, up to $12,500 ($25,000 for joint filers). Try the no tax on overtime calculator.
- Tips: qualified tips up to $25,000. See the no tax on tips calculator.
- Seniors: $6,000 for each person 65 or older, in addition to the extra standard deduction above.
The overtime and tips deductions shrink once modified adjusted gross income passes $150,000 ($300,000 for joint filers), and the senior deduction once it passes $75,000 ($150,000). The Child Tax Credit for 2026 is $2,200 per qualifying child under 17.
How tax brackets work
The United States taxes income in layers. Each rate applies only to the income that falls inside its bracket. Moving into a higher bracket raises the tax on the extra dollars, not on everything you earn.
Take a single filer with $75,000 in 2026 wages. After the $16,100 standard deduction, taxable income is $58,900. The tax is built up bracket by bracket:
| Rate | Income in this bracket | Tax |
|---|---|---|
| 10% | $12,400 | $1,240 |
| 12% | $38,000 | $4,560 |
| 22% | $8,500 | $1,870 |
| Total | $58,900 | $7,670 |
This worker is in the 22% bracket, but the federal income tax of $7,670 is only 10.2% of their $75,000 in wages. That lower figure is the effective tax rate.
Federal income tax at common salaries in 2026
Wages only, with the standard deduction and no credits or other deductions. Social Security and Medicare are separate (7.65% of wages up to the $184,500 wage base, then 1.45%, plus 0.9% on wages over $200,000).
| Wages | Single: tax | Rate | Married jointly: tax | Rate |
|---|---|---|---|---|
| $30,000 | $1,420 | 4.7% | $0 | 0.0% |
| $40,000 | $2,620 | 6.6% | $780 | 1.9% |
| $50,000 | $3,820 | 7.6% | $1,780 | 3.6% |
| $60,000 | $5,020 | 8.4% | $2,840 | 4.7% |
| $75,000 | $7,670 | 10.2% | $4,640 | 6.2% |
| $100,000 | $13,170 | 13.2% | $7,640 | 7.6% |
| $150,000 | $24,734 | 16.5% | $15,340 | 10.2% |
| $200,000 | $36,734 | 18.4% | $26,340 | 13.2% |
| $300,000 | $68,134 | 22.7% | $49,468 | 16.5% |
Rate is the effective rate: federal income tax divided by wages. For take-home pay after every tax in your state, use the paycheck calculator.
Other 2026 numbers that affect your paycheck
- Social Security: 6.2% of wages up to $184,500.
- Medicare: 1.45% of all wages, plus 0.9% on wages over $200,000 ($250,000 for joint filers).
- Child Tax Credit: $2,200 per qualifying child under 17.
- 401(k) limit: $24,500 ($32,500 at 50 or older). See the 2026 401(k) and IRA limits.
The IRS had not released 2027 brackets as of October 2026. It usually publishes them in October or November, and this site adds them once they are official.
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, 10% applies to the first $12,400 of taxable income and 37% to taxable income over $640,600. For married couples filing jointly, the 37% rate starts over $768,700.
What is the standard deduction for 2026?
$16,100 for single filers and married people filing separately, $32,200 for married couples filing jointly and $24,150 for heads of household. People 65 or older, or blind, add $2,050 if unmarried or $1,650 per qualifying spouse if married.
When do the 2026 tax brackets apply?
To income earned from January 1 through December 31, 2026. You use them on the federal return you file in 2027, normally due April 15. Employers use the same figures to set paycheck withholding during 2026.
If I move into a higher tax bracket, is all my income taxed at that rate?
No. Each rate applies only to the slice of taxable income inside its bracket. A single filer earning $75,000 in wages in 2026 has $58,900 of taxable income after the standard deduction, owes about $7,670 in federal income tax and pays an effective rate of 10.2% of wages, even though the top dollar is taxed at 22%.
How much federal income tax do I pay on $60,000 in 2026?
A single filer with $60,000 in wages and the standard deduction has $43,900 of taxable income and owes about $5,020 in federal income tax before credits, an effective rate of 8.4%. A married couple filing jointly with the same wages owes about $2,840. Social Security and Medicare are separate.