The IRS adjusts federal income tax brackets every year for inflation. For 2026, the seven marginal rates – 10%, 12%, 22%, 24%, 32%, 35%, and 37% – apply at slightly higher income thresholds than last year, and the standard deduction rose too. Here’s every number you need, plus worked examples showing how brackets actually work.
To see how these brackets affect your paycheck, try our free salary calculator.
2026 Federal Tax Brackets: Single Filers
| 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% | Over $640,600 |
2026 Federal Tax Brackets: 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% | Over $768,700 |
2026 Federal Tax Brackets: 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% | Over $640,600 |
2026 Standard Deduction
Most filers subtract the standard deduction before brackets apply:
| Filing status | 2026 standard deduction |
|---|---|
| Single | $16,100 |
| Married filing jointly | $32,200 |
| Head of household | $24,150 |
Filers who are 65 or older or blind get an additional amount ($2,050 single/HoH, $1,650 married per spouse).
How Marginal Brackets Actually Work
The biggest misconception: moving into a higher bracket does not tax all your income at the higher rate. Each slice of income is taxed at its own rate. Only the dollars above each threshold get the higher rate.
Worked example – single filer earning $85,000:
- Taxable income: $85,000 − $16,100 = $68,900
- 10% on the first $12,400 = $1,240
- 12% on $12,401-$50,400 ($38,000) = $4,560
- 22% on $50,401-$68,900 ($18,500) = $4,070
- Total federal tax: $9,870
Marginal rate: 22%. Effective rate: $9,870 ÷ $85,000 = 11.6%. A raise that pushes $2,000 of income from the 12% bracket into the 22% bracket costs only $200 extra in tax (10% × $2,000) – you always keep most of a raise.
Worked example – married couple earning $120,000 jointly:
- Taxable income: $120,000 − $32,200 = $87,800
- 10% on the first $24,800 = $2,480
- 12% on $24,801-$87,800 ($63,000) = $7,560
- Total federal tax: $10,040 – effective rate 8.4%
What's New vs 2025
Thresholds rose roughly with inflation, and the standard deduction increased (single: $15,750 → $16,100). The changes follow the IRS’s annual inflation adjustment using the Chained CPI, which prevents “bracket creep” – where inflation alone pushes you into higher brackets without real income gains. These figures apply to income earned in 2026, reported on returns filed in 2027.
How Brackets Interact with Deductions and Credits
Brackets apply after deductions but before credits – and the distinction matters. Deductions shrink the income the brackets apply to: a $2,000 deductible 401(k) contribution saves you $2,000 × your marginal rate ($440 at 22%). Credits, by contrast, reduce the tax itself dollar-for-dollar: a $2,000 child tax credit cuts your bill by the full $2,000 regardless of bracket. That’s why credits are generally more valuable than equal-sized deductions.
Above-the-line adjustments (HSA contributions, student loan interest, half of self-employment tax) reduce AGI before the standard deduction is even considered. Itemizing only beats the standard deduction if your mortgage interest, state taxes (capped at $10,000 SALT), and charitable giving exceed $16,100 single / $32,200 joint – which is why most filers take the standard amount.
Frequently Asked Questions
What is the difference between marginal and effective tax rate?
Your marginal rate is the rate on your last dollar of income (22% in the $85K example). Your effective rate is total tax divided by total income (11.6%) – always lower under a progressive system.
Do I pay these rates on my full salary?
No. You pay them on taxable income – salary minus pre-tax deductions and minus the standard (or itemized) deduction.
Will a raise push all my income into a higher bracket?
No. Only the income above the threshold is taxed at the higher rate. A raise always increases after-tax income.
Are these brackets the same in every state?
These are federal brackets. States have their own separate income tax systems (or none at all).
Where can I estimate my exact tax?
Our salary calculator breaks your pay into hourly, monthly, and annual figures so you can plan around these brackets.
*This article is for general information only and is not tax advice. Confirm current figures with IRS guidance.*
