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2006 Federal Tax Brackets

The official IRS tax brackets for tax year 2006, frozen as filed — for amended returns, back taxes and research. 6 rates from 10% to 35%; standard deduction $5,150 single / $10,300 joint.

In 2006, federal income tax rates were 10%, 15%, 25%, 28%, 33%, 35%. The top rate applied above $336,550 (single).

  • Rates10% · 15% · 25% · 28% · 33% · 35%
  • Std. deduction (single / joint)$5,150 / $10,300
  • Personal exemption$3,300
  • SourceTax Foundation historical dataset (adjacent years verified vs. Rev. Procs.)

Source: Tax Foundation historical dataset (adjacent years verified vs. Rev. Procs.).

$
Federal income tax (2006)
Marginal rate
Effective rate

Enter taxable income (after deductions). Ordinary-income brackets only — capital gains, credits, AMT and phase-outs are separate.

2006 brackets — all filing statuses

Single

Rate2006 taxable income
10%$0 – $7,550
15%$7,551 – $30,650
25%$30,651 – $74,200
28%$74,201 – $154,800
33%$154,801 – $336,550
35%$336,551 and up

Married filing jointly

Rate2006 taxable income
10%$0 – $15,100
15%$15,101 – $61,300
25%$61,301 – $123,700
28%$123,701 – $188,450
33%$188,451 – $336,550
35%$336,551 and up

Head of household

Rate2006 taxable income
10%$0 – $10,750
15%$10,751 – $41,050
25%$41,051 – $106,000
28%$106,001 – $171,650
33%$171,651 – $336,550
35%$336,551 and up

Married filing separately

Rate2006 taxable income
10%$0 – $7,550
15%$7,551 – $30,650
25%$30,651 – $61,850
28%$61,851 – $94,225
33%$94,226 – $168,275
35%$168,276 and up

Standard deduction & exemption

Filing statusStandard deduction
Single$5,150
Married filing jointly$10,300
Head of household$7,550
Married filing separately$5,150

Personal exemption: $3,300 per person.

The 2006 brackets in today’s dollars

Adjusted with the CPI-U (2006 annual average → May 2026), a factor of ×1.66. Useful for comparing bracket creep across eras.

Single-filer threshold2006 dollarsToday’s dollars
15% bracket started at$7,551≈ $12,600
25% bracket started at$30,651≈ $51,000
28% bracket started at$74,201≈ $123,300
33% bracket started at$154,801≈ $257,300
35% bracket started at$336,551≈ $559,500

← 2005 bracketsAll years2007 brackets →

Frequently asked questions

What were the federal tax brackets in 2006?

There were 6 rates in 2006: 10%, 15%, 25%, 28%, 33%, 35%. For single filers the top 35% rate applied to taxable income over $336,550.

What was the standard deduction in 2006?

$5,150 for single filers, $10,300 married filing jointly, $7,550 head of household; the personal exemption was $3,300.

Marginal vs. effective rate — what's the difference?

Your marginal rate is the tax on your last dollar (your bracket). Your effective rate is total tax divided by taxable income — always lower, because earlier dollars fill the lower brackets first. The calculator above shows both.

Why would I need 2006 brackets now?

Filing or amending a 2006 return, negotiating back taxes for that year, checking an audit figure, or research. Brackets never change retroactively once the year closes.

Sources & methodology

Sources: Tax Foundation historical dataset (adjacent years verified vs. Rev. Procs.) · All years: Tax Foundation historical brackets.

Figures transcribed from the primary source listed and cross-checked against the Tax Foundation and Tax Policy Center datasets. Not tax advice.