2026Federal Tax Brackets & Rates
Single filers · 2026
| Rate | Taxable income |
|---|---|
| 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% | Over $640,600 |
Married filing jointly · 2026
| Rate | Taxable income |
|---|---|
| 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% | Over $768,700 |
Head of household · 2026
| Rate | Taxable income |
|---|---|
| 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% | Over $640,600 |
Married filing separately · 2026
| Rate | Taxable income |
|---|---|
| 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% | Over $384,350 |
Key 2026 federal tax numbers
Standard deduction (single)
$16,100
Standard deduction (married)
$32,200
Standard deduction (head of household)
$24,150
Social Security wage cap
$184,500
FICA employee rate
7.65%
How marginal brackets actually work
Moving into a higher bracket never reduces your take-home pay: each rate only applies to the dollars inside that bracket. A single filer with $60,000 of taxable income doesn't pay 22% on everything: they pay 10% on the first $12,400 ($1,240), 12% from there to $50,400 ($4,560), and 22% only on the remaining $9,600 ($2,112). Total: $7,912, an effective rate of 13.2% on taxable income, far below the 22% "bracket."
Federal tax + FICA at common salaries (2026, single filer)
2026 bracket FAQ
What are the 2026 federal tax brackets?+
Seven rates: 10% (to $12,400 single / $24,800 married), 12% (to $50,400 / $100,800), 22% (to $105,700 / $211,400), 24% (to $201,775 / $403,550), 32% (to $256,225 / $512,450), 35% (to $640,600 / $768,700), and 37% above that. These apply to taxable income after deductions.
What are the 2026 head of household tax brackets?+
10% up to $17,700 of taxable income, 12% to $67,450, 22% to $105,700, 24% to $201,750, 32% to $256,200, 35% to $640,600, and 37% above that (IRS Rev. Proc. 2025-32, Table 2). Married filing separately uses the single thresholds up to 35%, but the 37% rate starts at $384,350.
What is the standard deduction for 2026?+
$16,100 for single filers, $32,200 for married filing jointly, and $24,150 for heads of household, as set by the One Big Beautiful Bill Act and adjusted for inflation in IRS Rev. Proc. 2025-32.
Did tax brackets change for 2026?+
The seven rates stayed the same as 2025, but every bracket threshold rose with inflation: the single 22% bracket now starts at $50,400 (up from $48,475) and the standard deduction rose $350 to $16,100. The Social Security wage cap jumped from $176,100 to $184,500.
Does moving into a higher bracket lower my take-home pay?+
No, that's the most common tax myth. Higher rates apply only to income above each threshold, so a raise always increases net pay (though the new dollars are taxed at your marginal rate).