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2026 Federal Income Tax Brackets and Rates
The federal income tax brackets for 2026 are 10%, 12%, 22%, 24%, 32%, 35%, and 37%. These rates apply to taxable income after deductions, and the bracket thresholds vary by filing status. For example, a single filer reaches the 37% bracket at taxable income over $640,600, while a married couple filing jointly reaches it at over $768,600.
Tax brackets are marginal, meaning you pay the rate only on income within each bracket, not on your entire income. The IRS adjusts brackets annually for inflation, and the One Big Beautiful Bill Act made the 2017 tax structure permanent with additional adjustments for the lowest brackets.
2026 Federal Income Tax Brackets by Filing Status
The table below shows the 2026 brackets for single filers, married couples filing jointly, and heads of household. These are the amounts of taxable income taxed at each rate.
| Tax Rate | Single Filers | Married Filing Jointly | Head of Household |
|---|---|---|---|
| 10% | $0 to $11,925 | $0 to $23,850 | $0 to $17,000 |
| 12% | $11,925 to $48,475 | $23,850 to $96,950 | $17,000 to $64,850 |
| 22% | $48,475 to $103,350 | $96,950 to $206,700 | $64,850 to $103,350 |
| 24% | $103,350 to $197,300 | $206,700 to $394,600 | $103,350 to $197,300 |
| 32% | $197,300 to $250,525 | $394,600 to $501,050 | $197,300 to $250,500 |
| 35% | $250,525 to $640,600 | $501,050 to $768,600 | $250,500 to $640,600 |
| 37% | Over $640,600 | Over $768,600 | Over $640,600 |
These thresholds are from the Tax Foundation's 2026 brackets. The IRS also provides official tax tables for each filing status.
How Tax Brackets Work: Marginal vs. Effective Rate
Your marginal tax rate is the rate on your last dollar of income, but your effective rate is the total tax divided by total income. For example, a single filer with $100,000 of taxable income in 2026 would pay 10% on the first $11,925, 12% on the next $36,550, and 22% on the remaining $51,525. The total tax is about $17,000, making the effective rate roughly 17%, even though the marginal rate is 22%.
This system prevents a raise from pushing you into a higher bracket and reducing your take-home pay. Only the income above each threshold is taxed at the higher rate.
Standard Deduction and Its Impact on Brackets
The standard deduction reduces your taxable income before brackets apply. For 2026, it is $15,350 for single filers and $30,700 for married couples filing jointly, according to the Tax Foundation. Seniors over 65 can claim an additional $2,050 (single) or $1,650 per qualifying spouse (joint).
Because of the standard deduction, a single filer with gross income of $50,000 would have taxable income of $34,650, placing them in the 12% bracket, not the 22% bracket.
Changes from 2025 to 2026
The One Big Beautiful Bill Act made the 2017 tax brackets permanent and added a 4% inflation adjustment for the 10% and 12% brackets, while higher brackets increased by 2.3%. The standard deduction rose by $350 for singles and $700 for joint filers. The top 37% bracket threshold increased from $626,350 to $640,600 for singles and from $751,600 to $768,600 for joint filers.
For comparison, the 2025 brackets are available from the IRS.
Special Considerations: AMT, Capital Gains, and State Taxes
The alternative minimum tax (AMT) is a parallel system with rates of 26% and 28% that may apply to high-income taxpayers. For 2026, the AMT exemption is $88,100 for singles and $137,000 for joint filers, with phase-outs starting at $500,000 and $1,000,000 respectively, per PwC.
Long-term capital gains and qualified dividends are taxed at 0%, 15%, or 20%, not the ordinary income rates. Additionally, most states have their own income taxes, with top rates often below 10%. Eight states have no income tax: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, and Wyoming.
How to Find Your Tax Bracket
To determine your bracket, subtract the standard deduction (or itemized deductions) from your gross income to get taxable income, then find the range in the table. You can also use the TurboTax Tax Bracket Calculator for an estimate.
Remember that tax brackets are based on taxable income, not gross income, and your filing status matters. For personalized advice, consult a tax professional.
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