Federal Tax Brackets for 2026, and How They Work
Seven brackets, from 10% to 37%, and none of them tax all of your income.
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Marcus Ellery Senior editor, tax and payrollMarcus edits the tax and paycheck desks, and owns the federal figures every calculator on the site reads from.
For 2026 there are seven federal tax brackets: 10%, 12%, 22%, 24%, 32%, 35% and 37%. A single filer reaches the 22% bracket at $50,401 of taxable income and the top 37% bracket at $640,601. Your bracket applies only to the income inside it, not to your whole salary.
The short version
- There are seven federal income tax rates for 2026: 10%, 12%, 22%, 24%, 32%, 35% and 37%.
- Brackets are marginal, so a single filer entering the 22% band pays 22% only on the dollars above $50,400, not on the whole income.
- A single filer earning $95,000 has $78,900 of taxable income after the $16,100 standard deduction and owes $12,070, an effective rate of 12.71% on gross pay.
- The top 37% rate starts at $640,600 of taxable income for a single filer and $768,700 for a married couple filing jointly.
- Long-term capital gains use a separate schedule: 0% up to $49,450 of taxable income for a single filer, then 15%, then 20% above $545,500.
Key figures · 2026
- Number of brackets
- 7
- IRS Rev. Proc. 2025-32
- Top rate
- 37%
- IRS
- 22% starts (single)
- $50,401
- IRS
- Standard deduction (single)
- $16,100
- IRS
Contents
What are the 2026 federal tax brackets?
Single filers
| Rate | Taxable income |
|---|---|
| 10% | $0 to $12,400 |
| 12% | $12,401 to $50,400 |
| 22% | $50,401 to $105,700 |
| 24% | $105,701 to $201,775 |
| 32% | $201,776 to $256,225 |
| 35% | $256,226 to $640,600 |
| 37% | $640,601 and above |
Married filing jointly
| Rate | Taxable income |
|---|---|
| 10% | $0 to $24,800 |
| 12% | $24,801 to $100,800 |
| 22% | $100,801 to $211,400 |
| 24% | $211,401 to $403,550 |
| 32% | $403,551 to $512,450 |
| 35% | $512,451 to $768,700 |
| 37% | $768,701 and above |
How do marginal brackets work?
Each rate applies only to the income that falls inside its band. Moving into a higher bracket never reduces your take-home pay.
A single filer with $60,000 of taxable income pays 10% on the first $12,400, 12% on the next $38,000, and 22% only on the final $9,600, not 22% on all $60,000.
What is taxable income?
Not your salary. Taxable income is what remains after deductions. For 2026 the standard deduction is:
- Single: $16,100
- Married filing jointly: $32,200
- Head of household: $24,150
A single filer earning $76,100 with no other adjustments has $60,000 of taxable income.
Do these brackets include state tax?
No. These are federal rates only. Forty-two states levy their own income tax on top, with top rates ranging from 2.5% in Arizona and North Dakota to 13.3% in California. Eight states levy none.
Frequently asked questions
What are the 2026 federal tax brackets?
10%, 12%, 22%, 24%, 32%, 35% and 37%. For a single filer the 22% band starts at $50,401 of taxable income.
Does a higher bracket tax all my income?
No. Each rate applies only to income inside that band. A raise never reduces your take-home pay.
What is the 2026 standard deduction?
$16,100 for single filers, $32,200 for married filing jointly, and $24,150 for head of household.
Is taxable income the same as salary?
No. Taxable income is what remains after the standard or itemised deduction and any above-the-line adjustments.
When do these brackets apply?
To income earned during 2026, on the return you file in early 2027.
Do these include Social Security and Medicare?
No. FICA is separate, 6.2% Social Security up to $184,500 and 1.45% Medicare with no cap.
Sources
Every figure on this page is attributed to a named source with the date it took effect. Our reviewers check them against the primary source before publication.
About our expert
Senior editor, tax and payroll
Experience
Marcus edits everything on this site that turns on a federal or state tax figure: brackets, standard deductions, withholding thresholds, FICA caps and the state rate tables behind the paycheck tools.
His working rule is that a number appears on a page only if it also exists in the data layer with a source and an effective date attached, so an article and the calculator beside it can never disagree.
Areas of expertise
- Federal tax
- State income tax
- Payroll withholding
- FICA
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