2026 Federal Tax Brackets
The 2026 federal income tax has seven rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%. Brackets are marginal — a rate applies only to the slice of taxable income inside that bracket, not to your whole income. Taxable income is what remains after subtracting the standard deduction ($16,100 single, $32,200 married filing jointly, $24,150 head of household) and other deductions.
Source: IRS Rev. Proc. 2025-32 — 2026 inflation adjustments
Estimate your 2026 federal tax
Taxable income$58,900
Federal income tax$7,670
Marginal rate22%
Effective rate on taxable income13.0%
Effective rate on gross income10.2%
| Rate | Income in bracket | Tax |
|---|---|---|
| 10% | $12,400 | $1,240 |
| 12% | $38,000 | $4,560 |
| 22% | $8,500 | $1,870 |
2026 bracket tables
Single
| Rate | Taxable income from | up to |
|---|---|---|
| 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 | no limit |
Married Filing Jointly
| Rate | Taxable income from | up to |
|---|---|---|
| 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 | no limit |
Married Filing Separately
| Rate | Taxable income from | up to |
|---|---|---|
| 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 | no limit |
Head of Household
| Rate | Taxable income from | up to |
|---|---|---|
| 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 | no limit |
Standard deduction in 2026
| Single | $16,100 |
| Married Filing Jointly | $32,200 |
| Married Filing Separately | $16,100 |
| Head of Household | $24,150 |
Taxpayers 65 or older or blind may add $2,050 (unmarried) or $1,650 per qualifying spouse (married filing jointly). A separate $6,000-per-person senior deduction also applies for 2025–2028 — estimate it here.