The 2026 Federal Tax Brackets
The IRS-published brackets for tax year 2026 (the return you file in early 2027), and how marginal tax rates actually work, since most people get this wrong.
Single filers
| Taxable income | Rate |
|---|---|
| $0 - $12,400 | 10% |
| $12,400 - $50,400 | 12% |
| $50,400 - $105,700 | 22% |
| $105,700 - $201,775 | 24% |
| $201,775 - $256,225 | 32% |
| $256,225 - $640,600 | 35% |
| Over $640,600 | 37% |
Married filing jointly
| Taxable income | Rate |
|---|---|
| $0 - $24,800 | 10% |
| $24,800 - $100,800 | 12% |
| $100,800 - $211,400 | 22% |
| $211,400 - $403,550 | 24% |
| $403,550 - $512,450 | 32% |
| $512,450 - $768,700 | 35% |
| Over $768,700 | 37% |
Head of household
| Taxable income | Rate |
|---|---|
| $0 - $17,700 | 10% |
| $17,700 - $67,450 | 12% |
| $67,450 - $105,700 | 22% |
| $105,700 - $201,750 | 24% |
| $201,750 - $256,200 | 32% |
| $256,200 - $640,600 | 35% |
| Over $640,600 | 37% |
The 2026 standard deduction
- Single: $16,100
- Married filing jointly: $32,200
- Head of household: $24,150
How marginal brackets actually work
Being "in the 22% bracket" does not mean you pay 22% on everything. A single filer with $70,000 of taxable income pays 10% on the first $12,400, 12% on the next slice up to $50,400, and 22% only on the portion above that, an effective rate far below 22%. Crossing into a higher bracket never reduces your take-home pay; only the dollars above the line are taxed at the higher rate.
See your actual number: the 2026 paycheck calculator applies these brackets plus payroll and state taxes automatically.
Frequently asked questions
Do these brackets apply to my 2026 paychecks or my next tax return?
Both, in a sense: they govern tax year 2026, the income you earn during 2026, reported on the return you file in early 2027. Your 2026 withholding is based on them.
Did the OBBBA change the 2026 brackets?
It made the lower TCJA-era rates permanent and slightly boosted inflation adjustments for some brackets. The seven rates (10%-37%) are unchanged.
What income do the brackets apply to, gross or after deductions?
Taxable income: your gross income minus the standard deduction (or itemized deductions) and any other deductions like the new overtime, tips, senior, and car-loan amounts.