Seven rates from 10% to 37%, set by IRS Revenue Procedure 2025-32. Enter your taxable income to see how each bracket applies.
Federal income tax · 2026Top bracket 22%
Tax owed
$7,912.00
Average rate 13.2%
10% on $12,400
$1,240.00
12% on $38,000
$4,560.00
22% on $9,600
$2,112.00
Single
Rate
Taxable income
10%
$0 – $12,400
12%
$12,401 – $50,400
22%
$50,401 – $105,700
24%
$105,701 – $201,775
32%
$201,776 – $256,225
35%
$256,226 – $640,600
37%
$640,601 and up
Married filing jointly
Rate
Taxable income
10%
$0 – $24,800
12%
$24,801 – $100,800
22%
$100,801 – $211,400
24%
$211,401 – $403,550
32%
$403,551 – $512,450
35%
$512,451 – $768,700
37%
$768,701 and up
Head of household
Rate
Taxable income
10%
$0 – $17,700
12%
$17,701 – $67,450
22%
$67,451 – $105,700
24%
$105,701 – $201,750
32%
$201,751 – $256,200
35%
$256,201 – $640,600
37%
$640,601 and up
Standard deduction
Filing status
2026 deduction
Single
$16,100
Married filing jointly
$32,200
Head of household
$24,150
Source: IRS Revenue Procedure 2025-32. See what this means for your pay in the paycheck calculator.
Frequently asked questions
What are the 2026 federal tax brackets?
There are seven rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%. The income ranges for each depend on your filing status and are adjusted for inflation every year.
Does moving into a higher bracket mean all my income is taxed more?
No. Only the dollars inside the higher bracket are taxed at the higher rate. Everything below is still taxed at the lower rates, so a raise never lowers your take-home pay because of brackets.
What is the 2026 standard deduction?
$16,100 for single filers, $32,200 for married couples filing jointly and $24,150 for heads of household. You subtract it from income before applying the brackets.
When do these brackets apply?
They apply to income earned from January 1 to December 31, 2026, which you report on the return filed in early 2027. Paycheck withholding during 2026 already uses them.