2026 Tax Brackets: Federal Income Tax Rates and Tables
The 2026 federal income tax has seven rates, 10%, 12%, 22%, 24%, 32%, 35% and 37%, and the 37% rate applies above $640,600 of taxable income for single filers and above $768,700 for married couples filing jointly (IRS Rev. Proc. 2025-32, section 4.01, Tables 3 and 1).
Maintained by Archie Chang · Sources checked against IRS text on November 2, 2026 · Methodology & sources
FedRateCalc is an independent site and is not affiliated with the Internal Revenue Service or any government agency. The IRS publications linked under Sources are the authoritative text; this page is general information, not tax advice.
2026 tax rates at a glance
“The existing seven tax rates of 10%, 12%, 22%, 24%, 32%, 35%, and 37% remain in effect for individual taxpayers.”
| Tax rate | Single: taxable income over | Married filing jointly: taxable income over |
|---|---|---|
| 10% | $0 | $0 |
| 12% | $12,400 | $24,800 |
| 22% | $50,400 | $100,800 |
| 24% | $105,700 | $211,400 |
| 32% | $201,775 | $403,550 |
| 35% | $256,225 | $512,450 |
| 37% | $640,600 | $768,700 |
The IRS news release states the top and bottom of this range for single taxpayers and married couples filing jointly:
“For tax year 2026, the top tax rate remains 37% for individual single taxpayers with incomes greater than $640,600 ($768,700 for married couples filing jointly).”
“The lowest rate is 10% for incomes of single individuals with incomes of $12,400 or less ($24,800 for married couples filing jointly).”
The news release gives thresholds for those two groups. The tables below cover every filing status, as printed in Rev. Proc. 2025-32.
2026 tax tables for every filing status
“For taxable years beginning in 2026, the tax rate tables under § 1 are as follows:”
The columns are the Rev. Proc.'s own: “If Taxable Income Is” and “The Tax Is.” Taxable income is income after deductions. Qualifying surviving spouses use Table 1 in this calculator, because its Rev. Proc. heading reads “Married Individuals Filing Joint Returns and Surviving Spouses.”
Married filing jointly and surviving spouses (Table 1)
TABLE 1 - Section 1(j)(2)(A) –Married Individuals Filing Joint Returns and Surviving Spouses
| If Taxable Income Is: | The Tax Is: |
|---|---|
| Not over $24,800 | 10% of the taxable income |
| Over $24,800 but not over $100,800 | $2,480 plus 12% of the excess over $24,800 |
| Over $100,800 but not over $211,400 | $11,600 plus 22% of the excess over $100,800 |
| Over $211,400 but not over $403,550 | $35,932 plus 24% of the excess over $211,400 |
| Over $403,550 but not over $512,450 | $82,048 plus 32% of the excess over $403,550 |
| Over $512,450 but not over $768,700 | $116,896 plus 35% of the excess over $512,450 |
| Over $768,700 | $206,583.50 plus 37% of the excess over $768,700 |
Head of household (Table 2)
TABLE 2 - Section 1(j)(2)(B) – Heads of Households
| If Taxable Income Is: | The Tax Is: |
|---|---|
| Not over $17,700 | 10% of the taxable income |
| Over $17,700 but not over $67,450 | $1,770 plus 12% of the excess over $17,700 |
| Over $67,450 but not over $105,700 | $7,740 plus 22% of the excess over $67,450 |
| Over $105,700 but not over $201,750 | $16,155 plus 24% of the excess over $105,700 |
| Over $201,750 but not over $256,200 | $39,207 plus 32% of the excess over $201,750 |
| Over $256,200 but not over $640,600 | $56,631 plus 35% of the excess over $256,200 |
| Over $640,600 | $191,171 plus 37% of the excess over $640,600 |
Single, unmarried individuals (Table 3)
TABLE 3 - Section 1(j)(2)(C) – Unmarried Individuals (other than Surviving Spouses and Heads of Households)
| If Taxable Income Is: | The Tax Is: |
|---|---|
| Not over $12,400 | 10% of the taxable income |
| Over $12,400 but not over $50,400 | $1,240 plus 12% of the excess over $12,400 |
| Over $50,400 but not over $105,700 | $5,800 plus 22% of the excess over $50,400 |
| Over $105,700 but not over $201,775 | $17,966 plus 24% of the excess over $105,700 |
| Over $201,775 but not over $256,225 | $41,024 plus 32% of the excess over $201,775 |
| Over $256,225 but not over $640,600 | $58,448 plus 35% of the excess over $256,225 |
| Over $640,600 | $192,979.25 plus 37% of the excess over $640,600 |
Married filing separately (Table 4)
TABLE 4 - Section 1(j)(2)(D) – Married Individuals Filing Separate Returns
| If Taxable Income Is: | The Tax Is: |
|---|---|
| Not over $12,400 | 10% of the taxable income |
| Over $12,400 but not over $50,400 | $1,240 plus 12% of the excess over $12,400 |
| Over $50,400 but not over $105,700 | $5,800 plus 22% of the excess over $50,400 |
| Over $105,700 but not over $201,775 | $17,966 plus 24% of the excess over $105,700 |
| Over $201,775 but not over $256,225 | $41,024 plus 32% of the excess over $201,775 |
| Over $256,225 but not over $384,350 | $58,448 plus 35% of the excess over $256,225 |
| Over $384,350 | $103,291.75 plus 37% of the excess over $384,350 |
Estates and trusts (Table 5)
TABLE 5 - Section 1(j)(2)(E) – Estates and Trusts
| If Taxable Income Is: | The Tax Is: |
|---|---|
| Not over $3,300 | 10% of the taxable income |
| Over $3,300 but not over $11,700 | $330 plus 24% of the excess over $3,300 |
| Over $11,700 but not over $16,000 | $2,346 plus 35% of the excess over $11,700 |
| Over $16,000 | $3,851 plus 37% of the excess over $16,000 |
2026 standard deduction
“For taxable years beginning in 2026, the standard deduction amounts under § 63(c)(2) are as follows:”
| Filing status | Standard deduction |
|---|---|
| Married filing jointly and qualifying surviving spouses | $32,200 |
| Head of household | $24,150 |
| Single | $16,100 |
| Married filing separately | $16,100 |
The IRS news release gives the same amounts:
“For tax year 2026, the standard deduction increases to $32,200 for married couples filing jointly. For single taxpayers and married individuals filing separately, the standard deduction rises to $16,100 for tax year 2026, and for heads of households, the standard deduction will be $24,150.”
The additional amount for the aged or the blind is a separate item in the Rev. Proc.:
“For taxable years beginning in 2026, the additional standard deduction amount under § 63(f) for the aged or the blind is $1,650. The additional standard deduction amount is increased to $2,050 if the individual is also unmarried and not a surviving spouse.”
The 2026 standard deduction page covers the deduction in more detail.
2026 tax bracket calculator
Tax year 2026
This is arithmetic on the standard rate tables only, with no credits, no capital gains rates, no other federal taxes and no state tax. Cents are rounded to the nearest whole dollar; 50 cents rounds up. Amounts above $1,000,000,000 are not accepted.
Tax from the 2026 table
- Federal income tax
- $7,912.00
- Marginal rate
- 22%
- Effective rate (on taxable income)
- 13.19%
- Taxable income used
- $60,000
Table row used: $5,800 plus 22% of the excess over $50,400.
Tax by bracket
| Rate | Bracket | Income in bracket | Tax |
|---|---|---|---|
| 10% | $0 to $12,400 | $12,400.00 | $1,240.00 |
| 12% | $12,400 to $50,400 | $38,000.00 | $4,560.00 |
| 22% | $50,400 to $105,700 | $9,600.00 | $2,112.00 |
| 24% | $105,700 to $201,775 | $0.00 | $0.00 |
| 32% | $201,775 to $256,225 | $0.00 | $0.00 |
| 35% | $256,225 to $640,600 | $0.00 | $0.00 |
| 37% | $640,600 to no limit | $0.00 | $0.00 |
| Total | $60,000.00 | $7,912.00 | |
Worked example
A single filer with $60,000 of taxable income uses Table 3. The row “Over $50,400 but not over $105,700” reads “$5,800 plus 22% of the excess over $50,400.” Our arithmetic: the excess is $60,000 minus $50,400, which is $9,600; 22% of $9,600 is $2,112.00; and $5,800 plus $2,112.00 is $7,912.00.
The same total, bracket by bracket: 10% of $12,400 is $1,240.00; 12% of $38,000 is $4,560.00; 22% of $9,600 is $2,112.00; together $7,912.00. The marginal rate is 22% and the effective rate is 13.19% ($7,912.00 divided by $60,000).
Marginal tax rate vs effective tax rate
Marginal rate: the rate of the bracket that holds the last dollar of taxable income. Income exactly at a bracket's upper limit is still in that bracket, because the tables say “but not over.”
Effective rate: total tax divided by taxable income. Because the lower brackets are filled first, the effective rate is below the marginal rate once taxable income passes the first bracket.
One dollar over a limit: only that dollar is taxed at the higher rate. Each table row adds a fixed amount for all income below its lower limit, and then the row's rate applies to the excess.
These are arithmetic definitions, not tax advice.
When these brackets apply
The IRS news release ties the 2026 figures to returns filed in 2027:
“The tax year 2026 adjustments described below generally apply to tax returns filed in 2027.”
“The Internal Revenue Service today announced the tax year 2026 annual inflation adjustments for more than 60 tax provisions, including the tax rate schedules and other tax changes.”
Rev. Proc. 2025-32 says which tax years its section 4 covers, and what it assumes about the law:
“Except as provided in section 5.03 of this revenue procedure, section 4 of this revenue procedure applies to taxable years beginning in 2026.”
“This revenue procedure sets forth inflation-adjusted items for 2026 for various Code provisions as in effect on October 9, 2025.”
“To the extent amendments to the Code are enacted for 2025 or 2026 after October 9, 2025, taxpayers should consult additional guidance to determine whether these adjustments remain applicable for 2026.”
Tax year 2027 has its own page: 2027 tax brackets.
Frequently asked questions
What are the 2026 federal income tax brackets?
There are seven rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%. For single filers, the 10% rate covers taxable income up to $12,400 and the 37% rate applies above $640,600. For married couples filing jointly and surviving spouses, the 10% rate covers taxable income up to $24,800 and the 37% rate applies above $768,700. Heads of household and married individuals filing separately have their own tables in IRS Rev. Proc. 2025-32, section 4.01, shown on this page.
What is the 2026 standard deduction?
Rev. Proc. 2025-32, section 4.14(1), lists $32,200 for married individuals filing joint returns and surviving spouses, $24,150 for heads of households, and $16,100 for unmarried individuals and for married individuals filing separate returns. The additional amount for the aged or the blind is listed separately, in section 4.14(3).
Do the 2026 brackets apply to the return I file in 2027?
The IRS news release says the tax year 2026 adjustments “generally apply to tax returns filed in 2027.” Rev. Proc. 2025-32, section 5.02, says that, except as provided in section 5.03, section 4 of the revenue procedure applies to taxable years beginning in 2026. Section 1 of the revenue procedure adds that it sets forth the items as in effect on October 9, 2025.
Does moving into a higher bracket tax all my income at that rate?
No. Each IRS table row reads “$X plus Y% of the excess over $Z”, so the higher rate applies only to the part of taxable income above the row's lower limit. For a single filer, taxable income of $12,400 gives tax of $1,240.00 and $12,401 gives $1,240.12: the extra dollar is taxed at 12%, and nothing else changes.
What is the difference between a marginal and an effective tax rate?
The marginal rate is the rate of the bracket that the last dollar of taxable income falls in. The effective rate is total tax divided by taxable income. In the worked example on this page, a single filer with $60,000 of taxable income owes $7,912.00: the marginal rate is 22% and the effective rate is 13.19%. These are arithmetic definitions, not tax advice.
What does the calculator include?
It applies the Rev. Proc. 2025-32 rate tables to the taxable income you enter and shows the tax, the marginal rate, the effective rate and the amount in each bracket. It is arithmetic on the standard tables only, with no credits, no capital gains rates, no other federal taxes and no state tax. Taxable income is the figure after deductions.
Where are the 2027 tax brackets?
Tax year 2027 has its own page on this site. When we checked on November 2, 2026, the IRS page “Inflation-adjusted tax items by tax year” listed tax year 2026 as the latest year, so every figure on this page is for tax year 2026.
Related tools
The 2027 tax brackets page covers tax year 2027. To see how these brackets turn into take-home pay, use the paycheck calculator; for tax withheld on a bonus, the bonus tax calculator. Long-term capital gains use separate rates, which the capital gains tax calculator applies. The 2026 standard deduction page covers the amount subtracted before these brackets apply.