Federal income tax brackets are progressive: each rate applies only to the slice of taxable income inside that band, not to your whole income. This page lists the brackets for tax year 2026, which covers income earned this year and filed in 2027, alongside 2025 for the return you may still be finishing. To see what they mean for your income, use the Federal Income Tax Calculator.
Single Filers
| Rate | 2026 taxable income | 2025 taxable income |
|---|---|---|
| 10% | $0 – $12,400 | $0 – $11,925 |
| 12% | $12,401 – $50,400 | $11,926 – $48,475 |
| 22% | $50,401 – $105,700 | $48,476 – $103,350 |
| 24% | $105,701 – $201,775 | $103,351 – $197,300 |
| 32% | $201,776 – $256,225 | $197,301 – $250,525 |
| 35% | $256,226 – $640,600 | $250,526 – $626,350 |
| 37% | Above $640,600 | Above $626,350 |
Married Filing Jointly
| Rate | 2026 taxable income | 2025 taxable income |
|---|---|---|
| 10% | $0 – $24,800 | $0 – $23,850 |
| 12% | $24,801 – $100,800 | $23,851 – $96,950 |
| 22% | $100,801 – $211,400 | $96,951 – $206,700 |
| 24% | $211,401 – $403,550 | $206,701 – $394,600 |
| 32% | $403,551 – $512,450 | $394,601 – $501,050 |
| 35% | $512,451 – $768,700 | $501,051 – $751,600 |
| 37% | Above $768,700 | Above $751,600 |
Head of Household
| Rate | 2026 taxable income | 2025 taxable income |
|---|---|---|
| 10% | $0 – $17,700 | $0 – $17,000 |
| 12% | $17,701 – $67,450 | $17,001 – $64,850 |
| 22% | $67,451 – $105,700 | $64,851 – $103,350 |
| 24% | $105,701 – $201,750 | $103,351 – $197,300 |
| 32% | $201,751 – $256,200 | $197,301 – $250,500 |
| 35% | $256,201 – $640,600 | $250,501 – $626,350 |
| 37% | Above $640,600 | Above $626,350 |
Married filing separately uses the single brackets, except that the 35% bracket ends at $384,350 in 2026 ($375,800 in 2025).
Standard Deduction
| Filing Status | 2026 | 2025 |
|---|---|---|
| Single / Married Filing Separately | $16,100 | $15,750 |
| Married Filing Jointly | $32,200 | $31,500 |
| Head of Household | $24,150 | $23,625 |
Taxpayers who are 65 or older or blind add $1,650 per condition for 2026 ($2,050 if unmarried and not a surviving spouse).
Key Things to Know
- Brackets stack, they don't replace each other. A single filer with $80,000 of taxable income in 2026 pays 10% on the first $12,400, 12% on the next $38,000, and 22% on the remaining $29,600. That's $1,240 + $4,560 + $6,512 = $12,312, not 22% of $80,000.
- Every bracket through 32% doubles for joint filers. The 35% bracket ends at $768,700 for couples, versus $640,600 for singles, so it doesn't double.
- The deduction comes off before the brackets apply. The brackets apply to taxable income, so subtract your standard or itemized deduction from your income first.
- Credits work differently. A credit reduces your tax bill after the brackets are applied, dollar for dollar. Use the Tax Refund Estimator to include credits and withholding.
- These figures update annually. The IRS publishes inflation-adjusted amounts each fall. The 2026 figures come from IRS Rev. Proc. 2025-32 and the 2025 figures from Rev. Proc. 2024-40.