2026 Federal Income Tax Brackets & Rates
Updated April 2026 · Based on IRS Revenue Procedure 2025-XX
Key 2026 Changes: The 2026 tax year brackets have been adjusted for inflation. The standard deduction is $16,100 (single) and $32,200 (married filing jointly). Social Security wage base increased to $184,500.
2026 Tax Brackets — Single Filers
| Taxable Income | Tax Rate | Tax Owed |
|---|---|---|
| $0 — $11,925 | 10% | 10% of taxable income |
| $11,925 — $48,475 | 12% | $1,192.50 + 12% of amount over $11,925 |
| $48,475 — $103,350 | 22% | $5,578.50 + 22% of amount over $48,475 |
| $103,350 — $197,300 | 24% | $17,651.00 + 24% of amount over $103,350 |
| $197,300 — $250,525 | 32% | $40,199.00 + 32% of amount over $197,300 |
| $250,525 — $626,350 | 35% | $57,231.00 + 35% of amount over $250,525 |
| Over $626,350 | 37% | $188,769.75 + 37% of amount over $626,350 |
2026 Tax Brackets — Married Filing Jointly
| Taxable Income | Tax Rate | Tax Owed |
|---|---|---|
| $0 — $23,850 | 10% | 10% of taxable income |
| $23,850 — $96,950 | 12% | $2,385.00 + 12% of amount over $23,850 |
| $96,950 — $206,700 | 22% | $11,157.00 + 22% of amount over $96,950 |
| $206,700 — $394,600 | 24% | $35,302.00 + 24% of amount over $206,700 |
| $394,600 — $501,050 | 32% | $80,398.00 + 32% of amount over $394,600 |
| $501,050 — $751,600 | 35% | $114,462.00 + 35% of amount over $501,050 |
| Over $751,600 | 37% | $202,154.50 + 37% of amount over $751,600 |
2026 Standard Deduction
| Filing Status | Standard Deduction |
|---|---|
| Single | $16,100 |
| Married Filing Jointly | $32,200 |
| Married Filing Separately | $16,100 |
| Head of Household | $23,500 |
| Additional (Age 65+ or Blind) | $1,600-$2,000 |
How Federal Tax Brackets Work (Progressive Taxation)
A common misconception is that moving into a higher tax bracket means ALL your income is taxed at the higher rate. In reality, the US uses a progressive (marginal) tax system, where only the income within each bracket is taxed at that bracket's rate.
Example: Single Filer Earning $75,000
Taxable income after standard deduction: $75,000 - $16,100 = $59,300
- 10% on first $11,925 = $1,192.50
- 12% on $11,925 to $48,475 ($36,550) = $4,386.00
- 22% on $48,475 to $59,300 ($10,825) = $2,381.50
Total Federal Tax: $7,960.00 (effective rate: 10.6%)
Key Insight:Even though this person is "in the 22% bracket," their effective tax rate is only 10.6%. The 22% rate only applies to the portion of income between $48,475 and $59,300 — not the entire $59,300.