2026 Federal Tax Brackets and Standard Deduction, Explained
The seven 2026 federal income tax brackets for every filing status, the new standard deduction, and how marginal rates really work.
CalciTools Editorial · · 6 min read
The IRS set the 2026 numbers in Revenue Procedure 2025-32. There are still seven rates — 10%, 12%, 22%, 24%, 32%, 35% and 37% — and the thresholds rose with inflation. The standard deduction is $16,100 for single filers, $32,200 for married couples filing jointly and $24,150 for heads of household.
2026 federal income tax brackets
| Rate | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 10% | Up to $12,400 | Up to $24,800 | Up to $17,700 |
| 12% | $12,401 – $50,400 | $24,801 – $100,800 | $17,701 – $67,450 |
| 22% | $50,401 – $105,700 | $100,801 – $211,400 | $67,451 – $105,700 |
| 24% | $105,701 – $201,775 | $211,401 – $403,550 | $105,701 – $201,775 |
| 32% | $201,776 – $256,225 | $403,551 – $512,450 | $201,776 – $256,200 |
| 35% | $256,226 – $640,600 | $512,451 – $768,700 | $256,201 – $640,600 |
| 37% | Over $640,600 | Over $768,700 | Over $640,600 |
Ranges are taxable income — after the standard or itemized deduction.
How the brackets actually work
Brackets are marginal: each rate applies only to the income that falls inside it. Take a single filer with $90,000 of wages and no other deductions:
- Taxable income: $90,000 − $16,100 = $73,900
- 10% on $12,400 = $1,240
- 12% on $38,000 = $4,560
- 22% on $23,500 = $5,170
- Total federal income tax: $10,970 — an effective rate of 12.2% on $90,000.
Moving into a higher bracket never reduces your take-home pay. Only the dollars above the threshold are taxed at the higher rate.
Other 2026 numbers worth knowing
- Child tax credit: $2,200 per child under 17, up to $1,700 refundable.
- Tips and overtime: up to $25,000 of qualified tips and $12,500 ($25,000 joint) of qualified overtime premium are deductible for 2025–2028, phasing out above $150,000 ($300,000 joint).
- Age 65+: an extra $6,000 deduction per eligible person for 2025–2028, phasing out above $75,000 ($150,000 joint), on top of the regular additional standard deduction for seniors.
- Social Security wage base: $184,500.
Plug in your own income, deductions and children with the 2026 income tax calculator, which also adds your state.
Frequently asked questions
What tax bracket am I in for 2026?
Subtract the standard deduction ($16,100 single, $32,200 joint) from your income, then find that taxable income in the table. A single filer with $90,000 of wages has $73,900 of taxable income, which reaches the 22% bracket.
When do the 2026 brackets apply?
To income earned from January 1 to December 31, 2026 — the return you file in early 2027. Paycheck withholding in 2026 already uses them.
Did the tax brackets change because of the One Big Beautiful Bill?
The law made the seven rates (10% to 37%) permanent instead of letting them revert after 2025, and adjusted the standard deduction. The bracket thresholds still rise with inflation each year.
Sources
Estimates for planning, not financial, tax or legal advice. CalciTools calculators use published government figures and the assumptions shown on each page. Your actual numbers depend on details we don’t model. Check important decisions with a qualified professional.