Federal Tax Brackets 2026
These are the federal income tax brackets for 2026. They apply to your taxable income, which is your income after the standard deduction, not your gross salary. Each rate applies only to the income inside its band, so moving into a higher bracket lifts the tax on your top dollars, never on the income below.
| Rate | Taxable income over | Up to | Tax at band ceiling |
|---|---|---|---|
| 10% | $0 | $12,400 | $1,240 |
| 12% | $12,400 | $50,400 | $5,800 |
| 22% | $50,400 | $105,700 | $17,966 |
| 24% | $105,700 | $201,775 | $41,024 |
| 32% | $201,775 | $256,225 | $58,448 |
| 35% | $256,225 | $640,600 | $192,979 |
| 37% | $640,600 | — | — |
| Rate | Taxable income over | Up to | Tax at band ceiling |
|---|---|---|---|
| 10% | $0 | $24,800 | $2,480 |
| 12% | $24,800 | $100,800 | $11,600 |
| 22% | $100,800 | $211,400 | $35,932 |
| 24% | $211,400 | $403,550 | $82,048 |
| 32% | $403,550 | $512,450 | $116,896 |
| 35% | $512,450 | $768,700 | $206,584 |
| 37% | $768,700 | — | — |
| Rate | Taxable income over | Up to | Tax at band ceiling |
|---|---|---|---|
| 10% | $0 | $12,400 | $1,240 |
| 12% | $12,400 | $50,400 | $5,800 |
| 22% | $50,400 | $105,700 | $17,966 |
| 24% | $105,700 | $201,775 | $41,024 |
| 32% | $201,775 | $256,225 | $58,448 |
| 35% | $256,225 | $384,350 | $103,292 |
| 37% | $384,350 | — | — |
| Rate | Taxable income over | Up to | Tax at band ceiling |
|---|---|---|---|
| 10% | $0 | $17,700 | $1,770 |
| 12% | $17,700 | $67,450 | $7,740 |
| 22% | $67,450 | $105,700 | $16,155 |
| 24% | $105,700 | $201,750 | $39,207 |
| 32% | $201,750 | $256,200 | $56,631 |
| 35% | $256,200 | $640,600 | $191,171 |
| 37% | $640,600 | — | — |
Standard deduction (2026)
| Single | $16,100 |
| Married filing jointly | $32,200 |
| Married filing separately | $16,100 |
| Head of household | $24,150 |
What changed for 2026
The 2025 law known as OBBBA made the seven-rate bracket structure permanent, so the rates carry over rather than expiring. The 2026 thresholds are the routine annual inflation adjustment the IRS sets in its revenue procedure. The bands shift a little with inflation, but the structure is unchanged.
See what these brackets mean for your actual paycheck with the take-home calculator, or check FICA rates — they apply on top.
Frequently asked questions
Are these brackets before or after the standard deduction?
They apply after the standard deduction. For 2026, you subtract the standard deduction for your filing status first, and the brackets apply to the taxable income that remains.
Do the brackets include Social Security and Medicare?
No, the brackets cover federal income tax only. FICA, the Social Security and Medicare tax, is separate, applies from your first dollar of wages, and is shown on the FICA page.
What is a marginal rate?
Your marginal rate is the rate on your next dollar of income, the highest band your income reaches. It is not the rate on your whole salary. Most of your income is taxed in the lower bands below it, so your overall rate ends up lower than your marginal rate.
Federal: IRS 2026 brackets (Rev. Proc. 2025-32) · FICA: IRS Topic 751 · Wage base: SSA. Rates current as of July 16, 2026. Annual-liability estimates, not payroll withholding — see methodology.