2026 Federal Tax Brackets and Rates
Seven federal rates apply for tax year 2026: 10%, 12%, 22%, 24%, 32%, 35%, 37%. For a single filer the top 37% rate begins at $640,600 of taxable income — and applies only to income above that point, never to the whole amount.
Federal tax brackets for 2026
All four filing statuses, as published by the IRS. Thresholds are taxable income — that is income after the standard or itemised deduction.
Single
Standard deduction $16,100| Taxable income | Rate |
|---|---|
| $0 – $12,399 | 10% |
| $12,400 – $50,399 | 12% |
| $50,400 – $105,699 | 22% |
| $105,700 – $201,774 | 24% |
| $201,775 – $256,224 | 32% |
| $256,225 – $640,599 | 35% |
| $640,600 and above | 37% |
Married filing jointly
Standard deduction $32,200| Taxable income | Rate |
|---|---|
| $0 – $24,799 | 10% |
| $24,800 – $100,799 | 12% |
| $100,800 – $211,399 | 22% |
| $211,400 – $403,549 | 24% |
| $403,550 – $512,449 | 32% |
| $512,450 – $768,699 | 35% |
| $768,700 and above | 37% |
Married filing separately
Standard deduction $16,100| Taxable income | Rate |
|---|---|
| $0 – $12,399 | 10% |
| $12,400 – $50,399 | 12% |
| $50,400 – $105,699 | 22% |
| $105,700 – $201,774 | 24% |
| $201,775 – $256,224 | 32% |
| $256,225 – $384,349 | 35% |
| $384,350 and above | 37% |
Head of household
Standard deduction $24,150| Taxable income | Rate |
|---|---|
| $0 – $17,699 | 10% |
| $17,700 – $67,449 | 12% |
| $67,450 – $105,699 | 22% |
| $105,700 – $201,749 | 24% |
| $201,750 – $256,199 | 32% |
| $256,200 – $640,599 | 35% |
| $640,600 and above | 37% |
How a bracket actually applies
Being "in the 22% bracket" does not mean paying 22% on everything. A single filer on $100,000 subtracts the $16,100 standard deduction, leaving $83,900 taxable, then pays each bracket in turn — $13,170 in total, an effective rate of 13.17%.
What federal tax costs at different incomes
| Gross income | Taxable income | Federal income tax | Effective rate | Marginal rate |
|---|---|---|---|---|
| $50,000 | $33,900 | $3,820 | 7.64% | 12% |
| $75,000 | $58,900 | $7,670 | 10.23% | 22% |
| $100,000 | $83,900 | $13,170 | 13.17% | 22% |
| $150,000 | $133,900 | $24,734 | 16.49% | 24% |
| $250,000 | $233,900 | $51,304 | 20.52% | 32% |
| $500,000 | $483,900 | $138,134 | 27.63% | 35% |
| $1,000,000 | $983,900 | $320,000 | 32.00% | 37% |
Standard deduction, no dependents, no credits, no itemised deductions. FICA (Social Security and Medicare) is shown separately because it is a payroll tax, not income tax — it is never included in the income tax figure.
Long-term capital gains rates, 2026
Long-term gains — on assets held more than a year — are taxed at 0%, 15% or 20% rather than the ordinary rates above. The gains stack on top of ordinary income, so where they fall depends on the rest of your income. A further 3.8% Net Investment Income Tax applies above $200,000 for single filers and $250,000 for joint filers.
| Filing status | 0% up to | 15% up to | 20% above |
|---|---|---|---|
| Single | $49,450 | $545,500 | $545,500 |
| Married filing jointly | $98,900 | $613,700 | $613,700 |
| Married filing separately | $49,450 | $306,850 | $306,850 |
| Head of household | $66,200 | $579,600 | $579,600 |
Payroll taxes are separate
Other tax years
- 2026 (current)
- 2025 brackets
Sources
- 1.Internal Revenue ServiceIRSRev. Proc. 2025-32 (2026 inflation-adjusted items; OBBBA amendments)Retrieved
- 2.Internal Revenue ServiceIRSIRS releases tax inflation adjustments for tax year 2026, including amendments from the One, Big, Beautiful Bill (IR-2025-103)Retrieved
- 3.Internal Revenue ServiceIRSTopic no. 751, Social Security and Medicare withholding ratesRetrieved
- 4.Internal Revenue ServiceIRSQuestions and Answers on the Net Investment Income TaxRetrieved
- 5.Internal Revenue ServiceIRSQuestions and answers for the Additional Medicare TaxRetrieved
- 6.Social Security Administration (Federal Register)GovernmentCost-of-Living Increase and Other Determinations for 2026, 90 FR (Doc. 2025-19763)Retrieved
- 7.Internal Revenue ServiceIRSUnderstanding the Working Families Tax Cuts: Individual Tax Provisions - video text scriptRetrieved
- 8.Internal Revenue ServiceIRSRev. Proc. 2024-40 (2025 inflation-adjusted items)Retrieved
Figures on this page were last checked against these sources on . Found something wrong? Report it.