2026 Federal Tax Brackets
Current-year rates you’ll use for the return filed in early 2027. 7 rates from 10% to 37%; standard deduction $16,100 single / $32,200 joint.
In 2026, federal income tax rates are 10%, 12%, 22%, 24%, 32%, 35%, 37%. The top rate applies above $640,600 (single).
- Rates10% · 12% · 22% · 24% · 32% · 35% · 37%
- Std. deduction (single / joint)$16,100 / $32,200
- Personal exemption$0
- SourceIRS Rev. Proc. 2025-32 (first year fully under OBBBA's permanent structure)
Source: IRS Rev. Proc. 2025-32 (first year fully under OBBBA's permanent structure).
Enter taxable income (after deductions). Ordinary-income brackets only — capital gains, credits, AMT and phase-outs are separate.
2026 brackets — all filing statuses
Single
| Rate | 2026 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 | 2026 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 | 2026 taxable income |
|---|---|
| 10% | $0 – $17,700 |
| 12% | $17,701 – $67,450 |
| 22% | $67,451 – $105,700 |
| 24% | $105,701 – $201,775 |
| 32% | $201,776 – $256,200 |
| 35% | $256,201 – $640,600 |
| 37% | $640,601 and up |
Married filing separately
| Rate | 2026 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 – $384,350 |
| 37% | $384,351 and up |
Standard deduction & exemption
| Filing status | Standard deduction |
|---|---|
| Single | $16,100 |
| Married filing jointly | $32,200 |
| Head of household | $24,150 |
| Married filing separately | $16,100 |
Personal exemption: $0 (eliminated 2018, made permanent 2025).
Note: OBBBA made the TCJA seven-rate structure permanent and gave the 10% and 12% brackets an extra inflation bump for 2026. Taxpayers file 2026 returns in early 2027.
Frequently asked questions
What are the 2026 federal tax brackets?
There are 7 rates in 2026: 10%, 12%, 22%, 24%, 32%, 35%, 37%. For single filers the top 37% rate applied to taxable income over $640,600.
What is the standard deduction for 2026?
$16,100 for single filers, $32,200 married filing jointly, $24,150 head of household (the personal exemption is $0).
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 2026 brackets now?
You'll file your 2026 return in early 2027. Use these brackets for withholding checks, estimated payments and year-end planning.
Sources & methodology
Sources: IRS Rev. Proc. 2025-32 (first year fully under OBBBA's permanent structure) · 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.