2026 Tax Brackets Explained
The federal income tax system uses seven brackets for tax year 2026, with rates ranging from 10% to 37%. Each bracket applies only to the income within its range, not to your entire income. This guide covers the exact thresholds for every filing status, shows you how to calculate your tax step by step, and explains what changed under the inflation adjustments published in Rev. Proc. 2025-32.
The seven federal tax brackets for 2026
Congress sets the number of brackets and their rates by statute. For 2026, the seven rates are: 10%, 12%, 22%, 24%, 32%, 35%, 37%. The IRS adjusts the income thresholds each year for inflation, but the rates themselves have not changed since the Tax Cuts and Jobs Act of 2017. What changes year to year is where each bracket starts and ends.
Your filing status determines which set of thresholds applies to you. The four filing statuses with distinct bracket schedules are Single, Married Filing Jointly, Head of Household, and Married Filing Separately.
How brackets work: progressive, not flat
A common misconception is that moving into a higher bracket means all your income is taxed at that higher rate. That is not how the U.S. system works. The tax code is progressive: each bracket rate applies only to the income that falls within that bracket's range.
For example, if you are a single filer with $50,400 in taxable income, you do not pay 12% on the entire amount. The first $12,400 is taxed at 10%, and only the remaining $38,000 is taxed at 12%. See the progressive tax glossary entry for more detail.
Single filer brackets
The single filer schedule also applies to taxpayers who are married but choose to file separately (with the same rates but sometimes different thresholds at the top end).
| Rate | Taxable income range |
|---|---|
| 10% | $0 to $12,400 |
| 12% | $12,400 to $50,400 |
| 22% | $50,400 to $105,700 |
| 24% | $105,700 to $201,775 |
| 32% | $201,775 to $256,225 |
| 35% | $256,225 to $640,600 |
| 37% | $640,600 and above |
Married Filing Jointly brackets
Married couples filing a joint return generally benefit from wider brackets. The10% bracket extends to $24,800, roughly double the single threshold. However, the top brackets do not perfectly double, which can create a "marriage penalty" for some high-income couples.
| Rate | Taxable income range |
|---|---|
| 10% | $0 to $24,800 |
| 12% | $24,800 to $100,800 |
| 22% | $100,800 to $211,400 |
| 24% | $211,400 to $403,550 |
| 32% | $403,550 to $512,450 |
| 35% | $512,450 to $768,700 |
| 37% | $768,700 and above |
Head of Household brackets
Head of Household status is available to unmarried taxpayers who pay more than half the cost of keeping up a home for a qualifying person. The brackets are wider than single but narrower than MFJ, providing a middle-ground tax benefit.
| Rate | Taxable income range |
|---|---|
| 10% | $0 to $17,700 |
| 12% | $17,700 to $67,450 |
| 22% | $67,450 to $105,700 |
| 24% | $105,700 to $201,750 |
| 32% | $201,750 to $256,200 |
| 35% | $256,200 to $640,600 |
| 37% | $640,600 and above |
Married Filing Separately brackets
Married Filing Separately uses narrower brackets than joint filing. The thresholds match single filer brackets through the 32% bracket but diverge at the35% bracket, where MFS tops out at $384,350 compared to $640,600 for single filers.
| Rate | Taxable income range |
|---|---|
| 10% | $0 to $12,400 |
| 12% | $12,400 to $50,400 |
| 22% | $50,400 to $105,700 |
| 24% | $105,700 to $201,775 |
| 32% | $201,775 to $256,225 |
| 35% | $256,225 to $384,350 |
| 37% | $384,350 and above |
What changed from 2025
The seven rates remain the same for 2026. The IRS adjusted all bracket thresholds upward to account for inflation, using the chained CPI-U as required by statute. For single filers, the 22% bracket now begins at $50,400 and the top37% bracket starts at $640,600.
Beyond inflation adjustments, the One Big Beautiful Bill Act (OBBBA) introduced new above-the-line deductions that effectively lower the taxable income that enters the bracket calculation. These include deductions for tips, overtime premiums, and a senior bonus deduction.
How to calculate your tax
To compute your federal income tax, follow these steps:
- Start with your gross income (wages, interest, dividends, capital gains, etc.).
- Subtract above-the-line deductions (IRA contributions, student loan interest, OBBBA deductions) to get Adjusted Gross Income (AGI).
- Subtract the standard deduction or your itemized deductions from AGI to arrive at taxable income.
- Apply each bracket rate to the portion of taxable income that falls within it.
- Add up the amounts from each bracket. That total is your income tax before credits.
Worked example: single filer earning $75,000
Gross income: $75,000
Standard deduction: $16,100
Taxable income: $75,000 - $16,100 = $58,900
Tax calculation:
- 10% on first $12,400: $1,240
- 12% on $12,400 to $50,400: $4,560
- 22% on $50,400 to $58,900: $1,870
Total tax: $7,670
Effective rate: 10.2% on gross income
Marginal rate: 22%
Worked example: married couple earning $120,000 (MFJ)
Gross income: $120,000
Standard deduction: $32,200
Taxable income: $120,000 - $32,200 = $87,800
Tax calculation:
- 10% on first $24,800: $2,480
- 12% on $24,800 to $87,800: $7,560
Total tax: $10,040
Effective rate: 8.4% on gross income
Marginal rate: 12%
Notice how the MFJ couple's effective tax rate is significantly lower, even though they earn more in total. The wider brackets and larger standard deduction both contribute to this result. Try the federal income tax calculator to run your own numbers.
The standard deduction's role
Before your income enters the bracket calculation, you subtract either the standard deduction or itemized deductions. For 2026, the standard deduction is $16,100 (single), $32,200 (MFJ), or $24,150 (head of household). Most taxpayers take the standard deduction because it exceeds their total itemized deductions.
The standard deduction reduces the amount of income subject to tax. A single filer earning $75,000 does not pay tax on the full $75,000; they pay tax on $75,000 minus $16,100, which is $58,900. This distinction matters because it can place you in a lower marginal bracket than your gross income would suggest. Read more about the 2026 standard deduction changes.
How OBBBA deductions lower your bracket
The One Big Beautiful Bill Act introduced several above-the-line deductions for 2026through 2028. Because these deductions reduce your Adjusted Gross Income before the standard deduction is applied, they can push your taxable income into a lower bracket.
The OBBBA senior bonus deduction provides an additional $6,000 deduction for taxpayers age 65 and older, on top of the existing additional standard deduction for seniors. The SALT deduction cap was raised to $40,400 for most filers. Qualifying workers can also deduct tips (up to $25,000) and overtime premiums (up to $12,500 single, $25,000 MFJ) from their taxable income.
These deductions stack. A 66-year-old single filer could subtract the $16,100 standard deduction, the $2,050 additional deduction for being 65+, and the $6,000 OBBBA senior bonus, for a combined $24,150 reduction in taxable income before bracket calculations begin.
Use the federal income tax calculator or the paycheck calculator to see how these deductions affect your specific situation. For definitions of key terms, see the glossary entries for tax bracket, progressive tax, and effective vs. marginal rate.