Every fall, the IRS adjusts the federal tax brackets for inflation, and the 2026 numbers are now official. If you are planning your paycheck withholding or estimating next year’s tax bill, you need the right year’s figures, and search results mix 2025 and 2026 numbers freely. This guide gives you the complete 2026 federal income tax brackets for all four filing statuses, the 2026 standard deduction, and a worked example showing exactly how the math works. Every figure comes from the IRS: Revenue Procedure 2025-32 and IRS news release IR-2025-103, both published in October 2025.
Quick answer: The 2026 federal income tax rates are 10%, 12%, 22%, 24%, 32%, 35%, and 37%. The 2026 standard deduction is $16,100 for single filers, $32,200 for married couples filing jointly, and $24,150 for heads of household. These figures apply to income earned in 2026, reported on the return filed in 2027.
The 2026 Federal Tax Brackets
There are seven federal income tax rates in 2026, and they apply to taxable income, your income after subtracting the standard deduction or itemized deductions. The rates are marginal, which means each rate applies only to the slice of income inside that bracket, not to your whole income. The table below shows the full 2026 brackets, as published in Revenue Procedure 2025-32.
| Tax rate | Single | Married filing jointly | Head of household | Married filing separately |
|---|---|---|---|---|
| 10% | $0 to $12,400 | $0 to $24,800 | $0 to $17,700 | $0 to $12,400 |
| 12% | $12,400 to $50,400 | $24,800 to $100,800 | $17,700 to $67,450 | $12,400 to $50,400 |
| 22% | $50,400 to $105,700 | $100,800 to $211,400 | $67,450 to $105,700 | $50,400 to $105,700 |
| 24% | $105,700 to $201,775 | $211,400 to $403,550 | $105,700 to $201,750 | $105,700 to $201,775 |
| 32% | $201,775 to $256,225 | $403,550 to $512,450 | $201,750 to $256,200 | $201,775 to $256,225 |
| 35% | $256,225 to $640,600 | $512,450 to $768,700 | $256,200 to $640,600 | $256,225 to $384,350 |
| 37% | Over $640,600 | Over $768,700 | Over $640,600 | Over $384,350 |
Joint filers get brackets roughly twice as wide as single filers at the lower rates, while married filing separately matches single thresholds until the 35% bracket, where it stops at $384,350.
The IRS table also gives an exact tax formula for each bracket. For a single filer, the tax on income between $50,400 and $105,700 is $5,800 plus 22% of the amount over $50,400.
The 2026 Standard Deduction
Before any of your income reaches the 10% bracket, you subtract the standard deduction, which most filers take instead of itemizing. The 2026 amounts are:
| Filing status | 2026 standard deduction | 2025 standard deduction |
|---|---|---|
| Single | $16,100 | $15,750 |
| Married filing jointly | $32,200 | $31,500 |
| Head of household | $24,150 | $23,625 |
| Married filing separately | $16,100 | $15,750 |
The standard deduction rose for every filing status in 2026: single filers get $350 more than in 2025, joint filers get $700 more, and heads of household get $525 more. Those increases come from inflation adjustments plus the One Big Beautiful Bill Act, which also made the enlarged standard deduction permanent.
Two additions can raise your standard deduction further. If you are 65 or older or blind, you add $1,650, or $2,050 if unmarried and not a surviving spouse. If someone else can claim you as a dependent, your standard deduction cannot exceed the greater of $1,350 or $450 plus your earned income.
How Marginal Tax Brackets Work
The word that trips up almost everyone is marginal. Your tax bracket is not the rate you pay on all your income. It is the rate on your last dollar of taxable income. The calculation works like this:
- Start with your gross income. Add up wages, self-employment income, interest, and other income for the year.
- Subtract the standard deduction. A single filer earning $120,000 subtracts $16,100, leaving $103,900 of taxable income.
- Fill the brackets from the bottom up. The first $12,400 of taxable income is taxed at 10%, the next slice up to $50,400 at 12%, and the next slice up to $105,700 at 22%.
- Add the slices together. The total is your federal income tax before credits. Credits, such as the child tax credit, then reduce the tax you owe dollar for dollar.
This is why a raise never makes you poorer. If a raise pushes part of your income into the 22% bracket, only the dollars above $50,400 of taxable income are taxed at 22%. Your effective tax rate, the total tax divided by your total income, is always lower than your top bracket rate.
Worked Example: A Single Filer Earning $120,000
This illustrative example uses the official 2026 brackets: a single filer with $120,000 of gross income and no itemized deductions, credits, or other adjustments.
First, subtract the 2026 standard deduction for a single filer: $120,000 minus $16,100 leaves $103,900 of taxable income. That puts this filer in the 22% bracket, but the filer does not pay 22% on $103,900. The tax is calculated slice by slice:
- 10% on the first $12,400 of taxable income: $1,240
- 12% on the next $38,000, from $12,400 to $50,400: $4,560
- 22% on the remaining $53,500, from $50,400 to $103,900: $11,770
Add the slices together: $1,240 plus $4,560 plus $11,770 equals $17,570 in federal income tax. The IRS formula for this bracket gives the same result: $5,800 plus 22% of the amount over $50,400. The effective tax rate is $17,570 divided by $120,000, or about 14.6%, even though the filer sits in the 22% bracket. That gap is the single most useful thing to understand about the tax system.
Want to run your own numbers? Our tax estimator walks through the same kind of calculation for a different income or filing status.
What Changed From 2025
The 2026 brackets look a lot like the 2025 brackets, and that is by design. Here is what actually changed.
- The rates did not change. The seven rates, 10% through 37%, are the same as in 2025. What changed is that the One Big Beautiful Bill Act made them permanent, so they no longer expire at the end of 2025 as originally scheduled.
- Every threshold moved up with inflation. For a single filer, the 22% bracket now starts at $50,400, up from $48,475 in 2025, and the top 37% rate now starts at $640,600, up from $626,350. The same upward shift applies to every filing status.
- The standard deduction rose. Single filers gained $350, joint filers gained $700, and heads of household gained $525 over the 2025 amounts. For a detailed look at last year’s figures, see our guide to the 2025 federal tax brackets.
- Personal exemptions are still zero. The personal exemption stays at zero for 2026, as it was in 2025, and that is now permanent as well.
Common Mistakes to Avoid
- Using gross income instead of taxable income. Brackets apply after the standard deduction. A single filer earning $60,000 has $43,900 of taxable income, not $60,000, and the 22% bracket does not touch that income at all.
- Thinking a raise into a higher bracket taxes all your income at that rate. Only the dollars above the threshold take the higher rate. A raise can never reduce your after-tax pay.
- Using 2025 figures for 2026 planning. The thresholds and the standard deduction both rose. Using last year’s numbers overstates the tax you will owe in 2026.
- Applying the wrong filing status column. Joint filers get much wider brackets than single filers. Married couples who file separately hit the 37% rate at $384,350 instead of $768,700.
- Forgetting that brackets cover federal income tax only. Payroll taxes for Social Security and Medicare, and any state income tax, are calculated separately.
- Mixing up the tax year and the filing year. These are the 2026 brackets. They govern income earned during 2026, which you report on the return you file in 2027. The return you file in early 2026 uses the 2025 figures. Our guide on when taxes are due explains the filing calendar.
Pros and Cons of the 2026 Changes
Pros
- More income is tax-free. The higher standard deduction means a single filer keeps the first $16,100 of income out of the tax system entirely, up from $15,750.
- Wider brackets lower the bill at the same income. Because every threshold rose with inflation, less of a fixed salary falls into the higher brackets than it did in 2025.
- Planning certainty. Making the seven rates and the enlarged standard deduction permanent removes the cliff that was scheduled for the end of 2025.
Cons
- The increases are modest. A $350 rise in the single standard deduction is worth about $42 of tax saved for a filer in the 12% bracket.
- Thresholds can still lag wage growth. If your pay rises faster than inflation, more of your income creeps into higher brackets even though your real purchasing power did not change.
- No personal exemption. The exemption stays at zero, so larger families do not get the per-person amount that existed before 2018. The child tax credit, now $2,200 per child for 2026, is the main offset instead.
Frequently Asked Questions
What is the 2026 standard deduction?
For 2026, the standard deduction is $16,100 for single filers and married couples filing separately, $32,200 for married couples filing jointly, and $24,150 for heads of household. Taxpayers who are 65 or older or blind add $1,650, or $2,050 if unmarried.
What is the top tax rate in 2026?
The top federal income tax rate is 37%. It applies to taxable income over $640,600 for single filers and heads of household, over $768,700 for married couples filing jointly, and over $384,350 for married couples filing separately.
If I earn $100,000, am I in the 22% bracket?
Probably, but your bracket depends on taxable income, not gross income. A single filer earning $100,000 subtracts the $16,100 standard deduction, leaving $83,900 of taxable income, which falls in the 22% bracket. But only the income above $50,400 is taxed at 22%. The effective rate on the whole $100,000 is much lower, around 12%.
When do I file taxes for 2026?
You report 2026 income on the return you file in 2027. The 2026 brackets in this guide apply to income earned during calendar year 2026, not to the return you file in early 2026, which uses the 2025 figures.
Did the tax rates change for 2026?
No. The seven rates, 10%, 12%, 22%, 24%, 32%, 35%, and 37%, are unchanged from 2025. The One Big Beautiful Bill Act made them permanent, and the IRS raised every income threshold and the standard deduction for inflation.
The 2026 brackets reward one habit: doing the math on taxable income, not gross pay. Subtract the standard deduction first, fill the brackets from the bottom up, and you will know your real tax rate. The figures in this guide come from the IRS, so check them against the IRS announcement of the 2026 adjustments and the full revenue procedure before you file.
Sources and methodology
The figures, rules, and rates in this guide come from the authoritative sources linked throughout the article, including irs.gov. Where a figure is an estimate or a worked example, the article says so.
