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Single
| Rate | Taxable income over | Up to |
|---|---|---|
| 10% | $0 | $12,400 |
| 12% | $12,400 | $50,400 |
| 22% | $50,400 | $105,700 |
| 24% | $105,700 | $201,775 |
| 32% | $201,775 | $256,225 |
| 35% | $256,225 | $640,600 |
| 37% | $640,600 | and up |
Married filing jointly
| Rate | Taxable income over | Up to |
|---|---|---|
| 10% | $0 | $24,800 |
| 12% | $24,800 | $100,800 |
| 22% | $100,800 | $211,400 |
| 24% | $211,400 | $403,550 |
| 32% | $403,550 | $512,450 |
| 35% | $512,450 | $768,700 |
| 37% | $768,700 | and up |
Head of household
| Rate | Taxable income over | Up to |
|---|---|---|
| 10% | $0 | $17,700 |
| 12% | $17,700 | $67,450 |
| 22% | $67,450 | $105,700 |
| 24% | $105,700 | $201,750 |
| 32% | $201,750 | $256,200 |
| 35% | $256,200 | $640,600 |
| 37% | $640,600 | and up |
Married filing separately
| Rate | Taxable income over | Up to |
|---|---|---|
| 10% | $0 | $12,400 |
| 12% | $12,400 | $50,400 |
| 22% | $50,400 | $105,700 |
| 24% | $105,700 | $201,775 |
| 32% | $201,775 | $256,225 |
| 35% | $256,225 | $384,350 |
| 37% | $384,350 | and up |
Standard deduction 2026
| Filing status | Amount |
|---|---|
| Single / married filing separately | $16,100 |
| Married filing jointly | $32,200 |
| Head of household | $24,150 |
How brackets work
Each rate applies only to the income inside its band. A single filer with $100,000 of wages has $83,900 of taxable income and pays $13,170: 10% on the first $12,400, 12% up to $50,400 and 22% on the rest. The effective rate on gross pay is 13.2%.
Federal estimates using 2026 IRS figures and the standard deduction. They leave out credits, state tax and other deductions, so treat them as a planning number, not a tax return.
Sources and assumptions
- IRS Revenue Procedure 2025-32 (2026 brackets, standard deduction, capital-gain thresholds, QBI thresholds)
Related
Frequently asked questions
What are the 2026 federal tax brackets?
10%, 12%, 22%, 24%, 32%, 35% and 37%. For single filers the bands end at $12,400, $50,400, $105,700, $201,775, $256,225 and $640,600.
What is the 2026 standard deduction?
$16,100 single, $32,200 married filing jointly and $24,150 head of household.
When do 2026 tax brackets apply?
To income earned in calendar 2026, reported on returns filed in 2027.