Data study · taxes · updated for 2026
2026 tax brackets and federal income tax rates
The IRS’s 2026 income tax brackets for all four filing statuses, the standard deduction that comes off first, and what you would actually owe. These apply to income earned in 2026, reported on the return you file in 2027.
- Tax rates 10%–37% seven brackets
- Standard deduction $16,100 single · $32,200 joint
- 10% bracket ends $12,400 single · $24,800 joint
- 37% starts over $640,600 single · $768,700 joint
Estimate your 2026 federal income tax
Uses the standard deduction. For credits, itemizing and state tax, use the full income tax calculator.
2026 tax brackets: single
| Tax rate | Taxable income | Tax owed |
|---|---|---|
| 10% | $0 to $12,400 | 10% of taxable income |
| 12% | $12,401 to $50,400 | $1,240 plus 12% of the amount over $12,400 |
| 22% | $50,401 to $105,700 | $5,800 plus 22% of the amount over $50,400 |
| 24% | $105,701 to $201,775 | $17,966 plus 24% of the amount over $105,700 |
| 32% | $201,776 to $256,225 | $41,024 plus 32% of the amount over $201,775 |
| 35% | $256,226 to $640,600 | $58,448 plus 35% of the amount over $256,225 |
| 37% | Over $640,600 | $192,979 plus 37% of the amount over $640,600 |
2026 tax brackets: married filing jointly
| Tax rate | Taxable income | Tax owed |
|---|---|---|
| 10% | $0 to $24,800 | 10% of taxable income |
| 12% | $24,801 to $100,800 | $2,480 plus 12% of the amount over $24,800 |
| 22% | $100,801 to $211,400 | $11,600 plus 22% of the amount over $100,800 |
| 24% | $211,401 to $403,550 | $35,932 plus 24% of the amount over $211,400 |
| 32% | $403,551 to $512,450 | $82,048 plus 32% of the amount over $403,550 |
| 35% | $512,451 to $768,700 | $116,896 plus 35% of the amount over $512,450 |
| 37% | Over $768,700 | $206,584 plus 37% of the amount over $768,700 |
2026 tax brackets: married filing separately
| Tax rate | Taxable income | Tax owed |
|---|---|---|
| 10% | $0 to $12,400 | 10% of taxable income |
| 12% | $12,401 to $50,400 | $1,240 plus 12% of the amount over $12,400 |
| 22% | $50,401 to $105,700 | $5,800 plus 22% of the amount over $50,400 |
| 24% | $105,701 to $201,775 | $17,966 plus 24% of the amount over $105,700 |
| 32% | $201,776 to $256,225 | $41,024 plus 32% of the amount over $201,775 |
| 35% | $256,226 to $384,350 | $58,448 plus 35% of the amount over $256,225 |
| 37% | Over $384,350 | $103,292 plus 37% of the amount over $384,350 |
2026 tax brackets: head of household
| Tax rate | Taxable income | Tax owed |
|---|---|---|
| 10% | $0 to $17,700 | 10% of taxable income |
| 12% | $17,701 to $67,450 | $1,770 plus 12% of the amount over $17,700 |
| 22% | $67,451 to $105,700 | $7,740 plus 22% of the amount over $67,450 |
| 24% | $105,701 to $201,750 | $16,155 plus 24% of the amount over $105,700 |
| 32% | $201,751 to $256,200 | $39,207 plus 32% of the amount over $201,750 |
| 35% | $256,201 to $640,600 | $56,631 plus 35% of the amount over $256,200 |
| 37% | Over $640,600 | $191,171 plus 37% of the amount over $640,600 |
How tax brackets work: an example
Say you’re single and earn $75,000 in 2026. The $16,100 standard deduction comes off first, leaving $58,900 of taxable income. That income is then taxed in slices:
| Bracket | Income in bracket | Tax |
|---|---|---|
| 10% | $12,400 | $1,240 |
| 12% | $38,000 | $4,560 |
| 22% | $8,500 | $1,870 |
| Total | $58,900 | $7,670 |
The top rate this person pays is 22%, but their total federal income tax is $7,670, which is 10.2% of what they earned. That second number, the effective rate, is the better guide to how much of your income goes to federal income tax.
What changed from 2025
Every bracket threshold went up for 2026. The tops of the 10% and 12% brackets rose about 4.0%, more than usual, because the One Big Beautiful Bill Act gave those two brackets an extra inflation adjustment. The higher brackets rose about 2.3%. The standard deduction rose from $15,750 to $16,100 for single filers and from $31,500 to $32,200 for married couples filing jointly. The rates themselves, 10% through 37%, didn’t change. See the standard deduction by year for the full history.
2026 long-term capital gains tax brackets
Profits on investments held more than a year, and qualified dividends, have their own lower rates:
| Filing status | 0% rate | 15% rate | 20% rate |
|---|---|---|---|
| Single | Up to $49,450 | $49,451 to $545,500 | Over $545,500 |
| Married filing jointly | Up to $98,900 | $98,901 to $613,700 | Over $613,700 |
| Married filing separately | Up to $49,450 | $49,451 to $306,850 | Over $306,850 |
| Head of household | Up to $66,200 | $66,201 to $579,600 | Over $579,600 |
Thresholds are taxable income, including the gains. High earners may also owe the 3.8% net investment income tax.
2025 tax brackets (for returns filed in 2026)
| Rate | Single | Married filing jointly | Married filing separately | Head of household |
|---|---|---|---|---|
| 10% | $0 to $11,925 | $0 to $23,850 | $0 to $11,925 | $0 to $17,000 |
| 12% | $11,926 to $48,475 | $23,851 to $96,950 | $11,926 to $48,475 | $17,001 to $64,850 |
| 22% | $48,476 to $103,350 | $96,951 to $206,700 | $48,476 to $103,350 | $64,851 to $103,350 |
| 24% | $103,351 to $197,300 | $206,701 to $394,600 | $103,351 to $197,300 | $103,351 to $197,300 |
| 32% | $197,301 to $250,525 | $394,601 to $501,050 | $197,301 to $250,525 | $197,301 to $250,500 |
| 35% | $250,526 to $626,350 | $501,051 to $751,600 | $250,526 to $375,800 | $250,501 to $626,350 |
| 37% | Over $626,350 | Over $751,600 | Over $375,800 | Over $626,350 |
| Standard deduction | $15,750 | $31,500 | $15,750 | $23,625 |
2026 tax brackets — FAQ
What are the 2026 tax brackets for single filers?
For 2026, single filers pay 10% on taxable income up to $12,400, 12% on taxable income up to $50,400, 22% on taxable income up to $105,700, 24% on taxable income up to $201,775, 32% on taxable income up to $256,225, 35% on taxable income up to $640,600, 37% on taxable income over $640,600. These rates apply to taxable income, after the $16,100 standard deduction or your itemized deductions.
What are the 2026 tax brackets for married couples filing jointly?
Married couples filing jointly pay 10% up to $24,800, 12% up to $100,800, 22% up to $211,400, 24% up to $403,550, 32% up to $512,450, 35% up to $768,700 and 37% above that. Their standard deduction is $32,200.
Does moving into a higher bracket mean all my income is taxed at that rate?
No. Each rate only applies to the slice of income inside its bracket. A raise that pushes you into the 22% bracket means only the dollars above the 12% bracket’s top are taxed at 22%. Your take-home pay always goes up when your income goes up.
Are these the brackets for the taxes I file in 2027?
Yes. The 2026 brackets apply to income you earn during 2026, which you report on the return due in April 2027. For the return you filed in 2026, use the 2025 brackets further down this page.
Why did the 2026 brackets go up?
The IRS adjusts the brackets for inflation every year. For 2026, the tops of the 10% and 12% brackets rose about 4.0% because the One Big Beautiful Bill Act added an extra adjustment to them, while the higher brackets rose about 2.3%.
Other yearly money numbers
Source & method
Brackets, standard deductions and capital gains thresholds are from IRS Rev. Proc. 2025-32, which sets the 2026 inflation adjustments including the changes made by the One Big Beautiful Bill Act. The 2025 brackets are from Rev. Proc. 2024-40, with the 2025 standard deduction as amended by that act. Federal income tax only; state income tax, payroll taxes and credits aren’t included. This is general information, not tax advice.
Data: Internal Revenue Service, Rev. Proc. 2025-32. 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, “Federal Income Tax Brackets”, https://digestyourfinances.com/studies/tax-brackets/ — based on Internal Revenue Service, Rev. Proc. 2025-32. CC BY-NC 4.0.
