2026 Tax Brackets use seven federal ordinary-income rates: 10%, 12%, 22%, 24%, 32%, 35%, and 37%. Each rate applies only to income within its bracket. Your filing status and taxable income determine the applicable ranges.
These brackets apply to tax year 2026, generally reported on returns filed in 2027. A 2025 return filed during 2026 uses 2025 tax rules. The figures below reflect IRS Revenue Procedure 2025-32 and 2026 estimated-tax guidance.
What Are the 2026 Tax Brackets by Filing Status?
The following table lists the upper taxable-income limit for each bracket. Each row after the first applies to income above the previous row’s limit and up to the displayed limit.
| Rate | Single | Married filing jointly | Married filing separately | Head of household |
|---|---|---|---|---|
| 10% | $12,400 | $24,800 | $12,400 | $17,700 |
| 12% | $50,400 | $100,800 | $50,400 | $67,450 |
| 22% | $105,700 | $211,400 | $105,700 | $105,700 |
| 24% | $201,775 | $403,550 | $201,775 | $201,750 |
| 32% | $256,225 | $512,450 | $256,225 | $256,200 |
| 35% | $640,600 | $768,700 | $384,350 | $640,600 |
| 37% | Above $640,600 | Above $768,700 | Above $384,350 | Above $640,600 |
Qualifying surviving spouses use the married-filing-jointly rate schedule. Eligibility for that status is separate from whether the same thresholds appear in the table. Head-of-household eligibility also requires more than paying household bills.
The table uses exact upper boundaries instead of ranges beginning one whole dollar above the previous bracket. This also makes the table valid for calculations that include cents. The 12% single bracket begins immediately above $12,400.
Do 2026 Tax Brackets Apply to Salary or Taxable Income?
The brackets apply to taxable income, not gross salary. Taxable income generally remains after relevant income adjustments and allowable deductions.
A salary figure, W-2 Box 1, adjusted gross income, and taxable income can all differ. For example, a conventional pretax 401(k) deferral can reduce W-2 Box 1. The standard deduction then reduces taxable income when the return is prepared. Subtracting the same deferral again from Box 1 would count it twice.
Use the return’s tax-year calculation, not the amount deposited into your bank account. Take-home pay already reflects withholding and other deductions that do not all reduce taxable income.
What Is the Standard Deduction for 2026?
The basic 2026 standard deduction is $16,100 for single filers and married individuals filing separately, $32,200 for married filing jointly and qualifying surviving spouses, and $24,150 for heads of household.
| Filing status | Basic 2026 standard deduction |
|---|---|
| Single | $16,100 |
| Married filing jointly | $32,200 |
| Married filing separately | $16,100 |
| Head of household | $24,150 |
| Qualifying surviving spouse | $32,200 |
These are basic amounts. Separate rules apply to dependents, taxpayers who are blind or age 65 or older, and some married taxpayers filing separately. A separate enhanced senior deduction is not the same as the age-based additional standard deduction. Its eligibility and limits require another calculation.
Itemizing can change the deduction used. Do not automatically add itemized deductions to the standard deduction. Additional deductions under other provisions also require their own eligibility analysis.
How Do You Calculate Tax Using the 2026 Brackets?
Calculate tax separately for each occupied bracket, then add the results. A hypothetical single filer with $70,000 of ordinary wage income and the basic $16,100 standard deduction has $53,900 of taxable income, assuming no other adjustments.
| Portion of taxable income | Rate | Calculated tax |
|---|---|---|
| First $12,400 | 10% | $1,240 |
| Next $38,000 | 12% | $4,560 |
| Remaining $3,500 | 22% | $770 |
| Total $53,900 | Mixed rates | $6,570 |
The example produces $6,570 before credits and other taxes. The highest occupied bracket is 22%, but multiplying the entire $70,000 salary by 22% would be incorrect. Tax tables used when actually filing can produce a slightly different amount because they group income into intervals.
What Is the Difference Between a Marginal and Effective Tax Rate?
The marginal rate applies to the next dollar of ordinary taxable income within the current bracket. An effective rate divides calculated tax by a specified income measure.
In the hypothetical example, $6,570 divided by $53,900 taxable income is approximately 12.19%. Dividing by $70,000 wage income produces approximately 9.39%. Both calculations are mathematically valid, but they use different denominators. Name the denominator when comparing rates.
A raise does not push all prior income into a higher bracket. Suppose a single filer’s taxable income rises from $50,400 to $51,400. The added $1,000 enters the 22% bracket and adds $220 of ordinary income tax before other effects. The first $50,400 retains its earlier bracket treatment.
Which Taxes and Income Types Use Different Rules?
Social Security, Medicare, state income tax, and certain investment income do not use this ordinary-income table in the same way. The table is one component of a federal return.
- Calculate long-term capital gains and qualified dividends using their applicable rate rules.
- Calculate self-employment tax separately from ordinary federal income tax.
- Check Additional Medicare Tax, net investment income tax, and alternative minimum tax when applicable.
- Apply credit phaseouts and deduction restrictions independently.
- Check state and local taxes under the relevant jurisdiction’s rules.
A tax credit reduces tax subject to its rules; a deduction reduces an income base. A $1,000 deduction does not ordinarily create $1,000 of tax savings. In a simplified 22% bracket example, it reduces ordinary income tax by $220 when the entire deduction stays within that bracket.
How Can You Use the 2026 Tax Brackets for Planning?
Use the brackets to estimate annual tax, then compare that estimate with projected federal withholding and estimated payments. Update the estimate after changes in jobs, household status, investment income, or deductions.
For a married couple filing jointly, combine both spouses’ relevant income before estimating the return. Two employers cannot automatically coordinate a household’s total tax. Keep calculations for tax year 2026 separate from any older return or refund still being processed.
What Else Should You Know?
Are 2026 Tax Brackets Used for a Return Filed in Early 2026?
Usually no. A return filed in early 2026 generally reports tax year 2025. Use the tax year shown on the return, rather than the calendar year of filing.
Does a 22% Bracket Mean All My Income Is Taxed at 22%?
No. Only the portion within the 22% bracket receives that rate. Lower portions retain the lower rates.
Are State Tax Brackets Included in This Table?
No. This table covers federal ordinary-income tax brackets. State and local taxes require separate calculations.