Data study · taxes · updated for 2026
Standard deduction 2026
The standard deduction is the flat amount you subtract from your income before tax is worked out, if you don’t itemize. Here are the 2026 amounts, the extra amounts for people 65 and older, the new senior deduction, and every year since 2018.
- Single $16,100 +2.2% from 2025
- Married filing jointly $32,200 +2.2% from 2025
- Head of household $24,150 +2.2% from 2025
- Senior deduction $6,000 per person 65+, 2025–2028
Your 2026 standard deduction
Includes the extra amounts for age and blindness, and the senior deduction if you qualify.
2026 standard deduction by filing status
| Filing status | 2026 | 2025 | Extra if 65+ or blind |
|---|---|---|---|
| Single | $16,100 | $15,750 | $2,050 |
| Married filing jointly | $32,200 | $31,500 | $1,650 per spouse |
| Married filing separately | $16,100 | $15,750 | $1,650 |
| Head of household | $24,150 | $23,625 | $2,050 |
The extra amount applies once for being 65 or older and again for being blind, so a single filer who is both adds $4,100.
The senior deduction, 2025 to 2028
Starting with 2025 returns, people 65 and older can deduct up to an extra $6,000 each. It is separate from the extra standard deduction above, and you get it whether you itemize or take the standard deduction. A married couple who are both 65 or older can deduct up to $12,000, but only if they file jointly.
The deduction shrinks as income rises: it goes down by 6% of your modified adjusted gross income above $75,000, or $150,000 for joint filers. A single filer with $100,000 of income loses $1,500 of it and can deduct $4,500. The deduction is gone at about $175,000 for a single filer and $250,000 for a couple who both qualify. It is scheduled to end after the 2028 tax year.
Standard deduction by year, 2018–2026
| Tax year | Single | Married jointly | Head of household | Change |
|---|---|---|---|---|
| 2026 | $16,100 | $32,200 | $24,150 | +2.2% |
| 2025 | $15,750 | $31,500 | $23,625 | +7.9% |
| 2024 | $14,600 | $29,200 | $21,900 | +5.4% |
| 2023 | $13,850 | $27,700 | $20,800 | +6.9% |
| 2022 | $12,950 | $25,900 | $19,400 | +3.2% |
| 2021 | $12,550 | $25,100 | $18,800 | +1.2% |
| 2020 | $12,400 | $24,800 | $18,650 | +1.6% |
| 2019 | $12,200 | $24,400 | $18,350 | +1.7% |
| 2018 | $12,000 | $24,000 | $18,000 | — |
The standard deduction nearly doubled in 2018, when the Tax Cuts and Jobs Act raised it and removed personal exemptions. It has risen with inflation every year since. The 2025 jump of +7.9% is larger than usual because the One Big Beautiful Bill Act added $750 for single filers on top of the normal adjustment, and made the higher amounts permanent.
Standard deduction or itemize?
You can take the standard deduction or itemize, not both. Itemizing means adding up specific expenses: mortgage interest, state and local taxes up to the cap, charitable donations and medical costs above 7.5% of your income. If that total beats your standard deduction, itemize. For most households it doesn’t, which is why the large majority of returns take the standard deduction. See the 2026 tax brackets for how your taxable income is then taxed.
Standard deduction 2026 — FAQ
What is the standard deduction for 2026?
For 2026, the standard deduction is $16,100 for single filers and married people filing separately, $32,200 for married couples filing jointly and $24,150 for heads of household.
What is the standard deduction for seniors over 65 in 2026?
People 65 or older add an extra $2,050 if single or head of household, or $1,650 per qualifying spouse if married. A single filer 65 or older gets $18,150; a married couple who are both 65 or older gets $35,500. The separate $6,000 senior deduction comes on top of that if your income is low enough.
What is the new $6,000 senior deduction?
The One Big Beautiful Bill Act added a deduction of up to $6,000 for each person 65 or older, for tax years 2025 through 2028. You can claim it whether you itemize or not. It shrinks by 6% of modified adjusted gross income above $75,000 ($150,000 for joint filers), so it is gone at about $175,000 for a single filer and $250,000 for a couple. Married couples must file jointly to claim it.
What was the standard deduction for 2025?
For 2025, it was $15,750 for single filers, $31,500 for married couples filing jointly and $23,625 for heads of household. Those amounts were raised in July 2025 by the One Big Beautiful Bill Act, after the IRS had first announced lower figures.
Should I take the standard deduction or itemize?
Take whichever is bigger. Add up what you could itemize: mortgage interest, state and local taxes up to the cap, charitable gifts and large medical bills. If the total is less than your standard deduction, the standard deduction lowers your tax more, and most filers are in that position.
What is the standard deduction for a dependent?
If someone else can claim you as a dependent, your 2026 standard deduction is the greater of $1,350 or your earned income plus $450, but no more than the regular standard deduction for your filing status.
Other yearly money numbers
Source & method
2026 amounts, the additional amounts for age and blindness and the dependent rule are from IRS Rev. Proc. 2025-32. 2025 amounts are as amended by the One Big Beautiful Bill Act. Senior deduction rules are from the IRS’s guidance on the act; the income at which it fully phases out is our calculation. Earlier years are from the IRS’s annual inflation adjustment announcements. General information, not tax advice.
Data: Internal Revenue Service. Our tables, charts and text are licensed CC BY-NC 4.0: share and adapt them for non-commercial use as long as you credit us. For commercial use or bulk data, use the APIVerve API. See the data terms. Cite as: Digest Your Finances, “Standard Deduction by Year”, https://digestyourfinances.com/studies/standard-deduction/ — based on Internal Revenue Service. CC BY-NC 4.0.
