2026 Federal Income Tax Brackets
The IRS set new inflation-adjusted brackets for tax year 2026 in Revenue Procedure 2025-32. Here are the exact income thresholds for all four filing statuses, plus how the new deductions change the taxable income these rates apply to.
How the brackets work (the part people get wrong)
The United States uses a progressive system, so your bracket is not the rate you pay on all your income. It is the rate on your last dollar. If you are single with $60,000 of taxable income, you are in the 22% bracket, but you do not pay 22% on the whole $60,000. You pay 10% on the first slice, 12% on the next, and 22% only on the amount above $50,400. Your effective rate is far lower than your bracket.
One more key point: brackets apply to taxable income, which is your income after the standard deduction and after the new Schedule 1-A deductions for tips, overtime, car loan interest, and seniors. Those deductions shrink the number these rates hit.
2026 tax brackets: Single
| Rate | Taxable income |
|---|---|
| 10% | $0 to $12,400 |
| 12% | Over $12,400 to $50,400 |
| 22% | Over $50,400 to $105,700 |
| 24% | Over $105,700 to $201,775 |
| 32% | Over $201,775 to $256,225 |
| 35% | Over $256,225 to $640,600 |
| 37% | Over $640,600 |
2026 tax brackets: Married filing jointly
| Rate | Taxable income |
|---|---|
| 10% | $0 to $24,800 |
| 12% | Over $24,800 to $100,800 |
| 22% | Over $100,800 to $211,400 |
| 24% | Over $211,400 to $403,550 |
| 32% | Over $403,550 to $512,450 |
| 35% | Over $512,450 to $768,700 |
| 37% | Over $768,700 |
2026 tax brackets: Head of household
| Rate | Taxable income |
|---|---|
| 10% | $0 to $17,700 |
| 12% | Over $17,700 to $67,450 |
| 22% | Over $67,450 to $105,700 |
| 24% | Over $105,700 to $201,750 |
| 32% | Over $201,750 to $256,200 |
| 35% | Over $256,200 to $640,600 |
| 37% | Over $640,600 |
2026 tax brackets: Married filing separately
| Rate | Taxable income |
|---|---|
| 10% | $0 to $12,400 |
| 12% | Over $12,400 to $50,400 |
| 22% | Over $50,400 to $105,700 |
| 24% | Over $105,700 to $201,775 |
| 32% | Over $201,775 to $256,225 |
| 35% | Over $256,225 to $384,350 |
| 37% | Over $384,350 |
2026 standard deduction (for context)
Before the brackets apply, most people subtract the standard deduction. These are the 2026 amounts:
| Filing status | Standard deduction |
|---|---|
| Single | $16,100 |
| Married filing jointly | $32,200 |
| Head of household | $24,150 |
| Married filing separately | $16,100 |
See the full standard deduction guide for the senior and blind add-ons and how the new deductions stack on top.
A worked example
Say you are single with $70,000 of gross wages in 2026. You take the $16,100 standard deduction, leaving $53,900 of taxable income. Your tax is not 22% of $53,900. It is:
- 10% on the first $12,400 = $1,240
- 12% on $12,400 to $50,400 (that is $38,000) = $4,560
- 22% on $50,400 to $53,900 (that is $3,500) = $770
Total federal income tax: about $6,570. That is an effective rate near 9.4% of your taxable income, even though you are "in the 22% bracket." If you also earned qualifying tips or overtime, those Schedule 1-A deductions would lower your taxable income further before any of these rates apply.
How the new deductions interact with your bracket
The tips, overtime, car loan interest, and senior deductions are subtracted before your bracket math happens, so they can pull your top dollars out of a higher bracket. But be careful: they are below-the-line deductions that do not lower your adjusted gross income, so they do not help with AGI-based phase-outs like the SALT cap or the Child Tax Credit.
Frequently asked questions
What are the 2026 tax brackets?
For single filers in 2026 the rates start at 10% up to $12,400, then 12% over $12,400, 22% over $50,400, 24% over $105,700, 32% over $201,775, 35% over $256,225, and 37% over $640,600. Married filing jointly thresholds are roughly double the single amounts.
What tax bracket am I in for 2026?
Your bracket is set by your taxable income, which is your income after the standard deduction and any Schedule 1-A deductions. Find the row in your filing status table above that contains your taxable income. Remember that only the income inside that top band is taxed at that rate.
Did the tax rates change for 2026?
The seven rates (10, 12, 22, 24, 32, 35, and 37%) stayed the same. What changed are the income thresholds, which the IRS raised for inflation in Revenue Procedure 2025-32. Higher thresholds mean a bit more of your income falls into lower brackets than in 2025.
Do the new tips and overtime deductions change my bracket?
They can. Because these deductions lower your taxable income, they can move your top dollars into a lower bracket and reduce your tax. They do not lower your adjusted gross income, so they do not help with AGI-based limits. See our below-the-line explainer.