Single Filers — 2026 Tax Brackets
| Taxable Income | Tax Rate |
|---|---|
| $1 – $11,925 | 10% |
| $11,926 – $48,475 | 12% |
| $48,476 – $103,350 | 22% |
| $103,351 – $197,300 | 24% |
| $197,301 – $250,525 | 32% |
| $250,526 – $626,350 | 35% |
| $626,351+ | 37% |
Married Filing Jointly — 2026 Tax Brackets
| Taxable Income | Tax Rate |
|---|---|
| $1 – $23,850 | 10% |
| $23,851 – $96,950 | 12% |
| $96,951 – $206,700 | 22% |
| $206,701 – $394,600 | 24% |
| $394,601 – $501,050 | 32% |
| $501,051 – $1,252,700 | 35% |
| $1,252,701+ | 37% |
Head of Household — 2026 Tax Brackets
| Taxable Income | Tax Rate |
|---|---|
| $1 – $16,550 | 10% |
| $16,551 – $63,100 | 12% |
| $63,101 – $103,350 | 22% |
| $103,351 – $197,300 | 24% |
| $197,301 – $250,500 | 32% |
| $250,501 – $626,350 | 35% |
| $626,351+ | 37% |
2026 Standard Deduction
| Filing Status | Standard Deduction |
|---|---|
| Single | $15,000 |
| Married Filing Jointly | $30,000 |
| Married Filing Separately | $15,000 |
| Head of Household | $22,500 |
Key 2026 Numbers
| Item | Amount |
|---|---|
| Social Security Wage Base | $176,100 |
| 401(k) Employee Limit (Under 50) | $23,500 |
| 401(k) Employee Limit (50+) | $31,000 |
| Roth IRA Contribution Limit (Under 50) | $7,000 |
| Roth IRA Contribution Limit (50+) | $8,000 |
Calculate your exact tax liability with our free Income Tax Calculator
Open Tax Calculator →How Marginal Tax Brackets Work
The U.S. federal income tax system uses a progressive structure with marginal rates. This means different portions of your income are taxed at different rates. Only the income within each bracket is taxed at that bracket's rate — not your entire income.
For example, a single filer earning $60,000 in taxable income in 2026 would pay: 10% on the first $11,925 ($1,192.50) + 12% on $11,926–$48,475 ($4,386) + 22% on $48,476–$60,000 ($2,535.50) = $8,114 total, for an effective rate of about 13.5%.
Frequently Asked Questions
What are the 2026 federal income tax brackets?
The 2026 federal income tax brackets have seven rates: 10%, 12%, 22%, 24%, 32%, 35%, and 37%. The income thresholds for each bracket are adjusted annually for inflation. For single filers, the 10% bracket covers income up to $11,925 and the top 37% rate applies to income over $626,350.
What is the standard deduction for 2026?
The 2026 standard deduction is $15,000 for single filers, $30,000 for married filing jointly, and $22,500 for head of household. These amounts are subtracted from gross income before applying tax brackets.
How do marginal tax brackets work?
Marginal tax brackets mean you pay different rates on different portions of your income. Only the income within each bracket is taxed at that bracket's rate. For example, if you're in the 22% bracket, you don't pay 22% on all your income — only on the portion that falls within that bracket's range.