These are the official 2026 federal income tax brackets and standard deduction amounts, reflecting the IRS inflation adjustments for tax year 2026. Below the tables, a quick explainer clears up the most common misunderstanding about how brackets work, and a calculator estimates what you will actually owe.
2026 tax brackets: single filers
| Rate | Taxable income |
|---|---|
| 10% | $0 to $12,400 |
| 12% | $12,401 to $50,400 |
| 22% | $50,401 to $105,700 |
| 24% | $105,701 to $201,775 |
| 32% | $201,776 to $256,225 |
| 35% | $256,226 to $640,600 |
| 37% | $640,601 and up |
2026 tax brackets: married filing jointly
| Rate | Taxable income |
|---|---|
| 10% | $0 to $24,800 |
| 12% | $24,801 to $100,800 |
| 22% | $100,801 to $211,400 |
| 24% | $211,401 to $403,550 |
| 32% | $403,551 to $512,450 |
| 35% | $512,451 to $768,700 |
| 37% | $768,701 and up |
2026 standard deduction
Most filers subtract the standard deduction from income before the brackets apply. For 2026 the amounts are:
| Filing status | Standard deduction |
|---|---|
| Single | $16,100 |
| Married filing jointly | $32,200 |
| Head of household | $24,150 |
How the brackets actually work
The most important thing to understand: these are marginal brackets. Your income is taxed in layers, and each layer is taxed at its own rate. Moving into a higher bracket taxes only the dollars above that threshold at the higher rate, never your whole income. This is why a raise always leaves you with more money, and why your top bracket (your marginal rate) is higher than the average rate you actually pay across all your income.
Crossing into a higher bracket taxes only the dollars above the line at the higher rate. Turning down income to avoid a bracket always leaves you worse off.
Enter your income above for an estimate of your 2026 federal tax, marginal rate, and effective rate.
Sources and updates
Figures reflect the IRS inflation adjustments for tax year 2026, as compiled by the Tax Foundation. These are federal figures only; your state may tax income separately. This page is updated each year as the new brackets are released. For the mechanics of deductions, credits, and how to owe less, see our guide to how income taxes work.
Frequently asked questions
What are the 2026 federal tax brackets?
2026 has seven rates, 10, 12, 22, 24, 32, 35, and 37 percent, applied in layers to taxable income. For single filers the 22 percent bracket starts at $50,401 and for married couples filing jointly at $100,801.
What is the 2026 standard deduction?
$16,100 for single filers, $32,200 for married filing jointly, and $24,150 for head of household. Most people subtract this from income before the brackets apply.
Will a raise push me into a higher bracket and cost me money?
No. Only the dollars above the bracket threshold are taxed at the higher rate, so a raise always increases your take-home pay. Your marginal rate applies to the next dollar, not your whole income.
What is the difference between marginal and effective tax rate?
Your marginal rate is the rate on your last dollar of income (your top bracket); your effective rate is total tax divided by total income. The effective rate is always lower because lower layers are taxed at lower rates.
Put your own numbers in.
Every idea in this guide has a calculator behind it. Start with yours.
Open the calculator