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2026 IRS Federal Tax Brackets – As we approach the 2026 tax year, understanding the updated federal income tax brackets is essential for effective financial planning. The IRS adjusts these brackets annually to account for inflation, helping prevent “bracket creep” where taxpayers are pushed into higher tax rates due to rising wages. For 2026, the tax rates remain the same seven progressive tiers—10%, 12%, 22%, 24%, 32%, 35%, and 37%—but the income thresholds have increased. This article breaks down the 2026 tax brackets by filing status, explains how they work, and highlights key changes to help you prepare your taxes.
Whether you’re a single filer, married couple, or head of household, knowing your 2026 federal tax bracket can impact decisions like retirement contributions, investments, and deductions. We’ll use data from official IRS announcements and trusted sources to ensure accuracy.
What Are Federal Tax Brackets?
Federal tax brackets determine the rate at which your taxable income is taxed. The U.S. uses a marginal tax system, meaning different portions of your income are taxed at different rates. For example, if you’re in the 22% bracket, only the income above the lower threshold is taxed at 22%—not your entire income.
These brackets apply to ordinary income, such as wages, salaries, and interest. Capital gains and qualified dividends have separate rates, but we’ll focus on ordinary income here. The IRS released the 2026 adjustments in October 2025, reflecting about a 3-4% inflation increase from prior years.
2026 Tax Brackets for Single Filers
Single filers include unmarried individuals without qualifying dependents. Here’s the breakdown for 2026:
| Tax Rate | Taxable Income Range |
|---|---|
| 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 or more |
These thresholds are up from previous years due to inflation adjustments.
2026 Tax Brackets for Married Filing Jointly
Married couples filing jointly often benefit from wider brackets, effectively halving the tax burden on combined income. The 2026 brackets are:
| Tax Rate | Taxable Income Range |
|---|---|
| 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 or more |
This status typically results in lower overall taxes compared to filing separately.
2026 Tax Brackets for Married Filing Separately
For married individuals filing separately, the brackets mirror those for single filers:
| Tax Rate | Taxable Income Range |
|---|---|
| 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 or more |
This option is less common but may be useful in specific situations, like separating finances.
2026 Tax Brackets for Head of Household
Head of household status applies to unmarried individuals providing for a qualifying dependent, offering brackets wider than single but narrower than joint:
| Tax Rate | Taxable Income Range |
|---|---|
| 10% | $0 to $17,700 |
| 12% | $17,701 to $67,450 |
| 22% | $67,451 to $105,700 |
| 24% | $105,701 to $201,775 |
| 32% | $201,776 to $256,200 |
| 35% | $256,201 to $640,600 |
| 37% | $640,601 or more |
Note the slight difference in the 35% threshold compared to single filers.
2026 Standard Deductions
Before applying brackets, subtract the standard deduction from your gross income to find taxable income. For 2026:
- Single and Married Filing Separately: $16,100
- Married Filing Jointly: $32,200
- Head of Household: $24,150
Additional deductions apply for those over 65 or blind, typically $1,950 extra for single/HoH and $1,550 per spouse for joint.
How Do 2026 Tax Brackets Work? An Example
Suppose you’re a single filer with $80,000 in taxable income in 2026:
- 10% on $12,400 = $1,240
- 12% on ($50,400 – $12,400) = $4,560
- 22% on ($80,000 – $50,400) = $6,468
- Total tax: $12,268
Your effective tax rate is about 15.3%, lower than your marginal 22% rate. This illustrates the progressive nature of the system.
Key Changes and Inflation Adjustments for 2026
The 2026 brackets reflect inflation adjustments from the IRS, increasing thresholds by roughly 3% from 2025. Other updates include:
- Alternative Minimum Tax (AMT) exemptions: $90,100 for singles (phaseout at $500,000) and $140,200 for joint filers (phaseout at $1,000,000).
- Estate tax exclusion: $15,000,000 per individual.
These changes aim to maintain tax fairness amid rising costs.
Frequently Asked Questions About 2026 Tax Brackets
When do the 2026 tax brackets apply?
They apply to income earned in 2026, filed in 2027.
How can I lower my tax bracket?
Strategies include maximizing retirement contributions, charitable donations, or itemizing deductions if they exceed the standard amount.
Are capital gains taxed the same way?
No—long-term capital gains have rates of 0%, 15%, or 20%, depending on income.
What if my income spans multiple brackets?
Only the portion in each bracket is taxed at that rate, as shown in the example.
Final Thoughts on 2026 Federal Tax Brackets
Staying informed about the 2026 IRS tax brackets can help you optimize your finances and avoid surprises come tax time. Consult a tax professional for personalized advice, especially if your situation involves complex income sources. For the latest updates, visit the official IRS website. Planning ahead with these brackets in mind could save you money and reduce stress.