Enter your income above to see your tax bracket breakdown.
2026 Federal Tax Brackets by Filing Status
For 2026, a single filer pays 10% on the first $12,400 of taxable income, 12% up to $50,400 and 22% up to $105,700, with seven rates in total topping out at 37%. Each rate applies only to the income inside its band. Enter your income, filing status and deductions above to see your bracket, total federal tax and effective rate.
The brackets below are official 2026 IRS figures from Revenue Procedure 2025-32, adjusted for inflation. The One Big Beautiful Bill Act (OBBBA) made these seven rates permanent.
Single
| Taxable Income | Rate | Tax in Bracket |
|---|---|---|
| $0 to $12,400 | 10% | Up to $1,240 |
| $12,401 to $50,400 | 12% | Up to $4,560 |
| $50,401 to $105,700 | 22% | Up to $12,166 |
| $105,701 to $201,775 | 24% | Up to $23,058 |
| $201,776 to $256,225 | 32% | Up to $17,424 |
| $256,226 to $640,600 | 35% | Up to $134,531 |
| Over $640,600 | 37% | No upper limit |
Married Filing Jointly
| Taxable Income | Rate |
|---|---|
| $0 to $24,800 | 10% |
| $24,801 to $100,800 | 12% |
| $100,801 to $211,400 | 22% |
| $211,401 to $403,550 | 24% |
| $403,551 to $512,450 | 32% |
| $512,451 to $768,700 | 35% |
| Over $768,700 | 37% |
Head of Household
| Taxable Income | Rate |
|---|---|
| $0 to $17,700 | 10% |
| $17,701 to $67,450 | 12% |
| $67,451 to $105,700 | 22% |
| $105,701 to $201,750 | 24% |
| $201,751 to $256,200 | 32% |
| $256,201 to $640,600 | 35% |
| Over $640,600 | 37% |
Married filing separately uses the single thresholds up to 35%, but the 35% band ends at $384,350 and 37% applies above that.
Standard deductions 2026: $16,100 Single · $32,200 MFJ · $24,150 HOH · $16,100 MFS. Source: IRS Rev. Proc. 2025-32.
Federal Income Tax by Income: 2026 Examples
Gross income with only the standard deduction taken ($16,100 single, $32,200 married filing jointly, $24,150 head of household). Effective rate is tax divided by gross income.
| Gross income | Single | Married jointly | Head of household |
|---|---|---|---|
| $40,000 | $2,620 (6.6%), 12% bracket | $780 (1.9%), 10% bracket | $1,585 (4.0%), 10% bracket |
| $60,000 | $5,020 (8.4%), 12% | $2,840 (4.7%), 12% | $3,948 (6.6%), 12% |
| $75,000 | $7,670 (10.2%), 22% | $4,640 (6.2%), 12% | $5,748 (7.7%), 12% |
| $100,000 | $13,170 (13.2%), 22% | $7,640 (7.6%), 12% | $9,588 (9.6%), 22% |
| $150,000 | $24,734 (16.5%), 24% | $15,340 (10.2%), 22% | $20,991 (14.0%), 24% |
| $200,000 | $36,734 (18.4%), 24% | $26,340 (13.2%), 22% | $32,991 (16.5%), 24% |
| $300,000 | $68,134 (22.7%), 35% | $49,468 (16.5%), 24% | $63,509 (21.2%), 35% |
| $500,000 | $138,134 (27.6%), 35% | $102,608 (20.5%), 32% | $133,509 (26.7%), 35% |
Federal income tax only. Social Security and Medicare take another 7.65% of wages, and most states add their own income tax.
Gross Income Where Each Bracket Starts
The bracket thresholds apply to taxable income. Add the standard deduction and you get the gross income at which each rate begins, assuming no other deductions or pre-tax contributions.
| Rate | Single | Married jointly | Head of household |
|---|---|---|---|
| 10% | Above $16,100 | Above $32,200 | Above $24,150 |
| 12% | Above $28,500 | Above $57,000 | Above $41,850 |
| 22% | Above $66,500 | Above $133,000 | Above $91,600 |
| 24% | Above $121,800 | Above $243,600 | Above $129,850 |
| 32% | Above $217,875 | Above $435,750 | Above $225,900 |
| 35% | Above $272,325 | Above $544,650 | Above $280,350 |
| 37% | Above $656,700 | Above $800,900 | Above $664,750 |
A 401(k) or HSA contribution through payroll pushes each of these points higher by the amount you contribute.
Deductions That Lower Taxable Income in 2026
Besides the standard deduction, filers who are 65 or older (or blind) add $2,050 if unmarried or $1,650 per qualifying spouse if married. The One Big Beautiful Bill Act also created four temporary deductions for tax years 2025 to 2028. You can take them whether or not you itemize. Married couples must file jointly to claim the tips, overtime and senior deductions; the car loan interest deduction is also open to separate filers.
| Deduction | Yearly maximum | Starts to phase out above (MAGI) |
|---|---|---|
| Qualified tips | $25,000 | $150,000 single, $300,000 joint |
| Overtime premium (the "half" in time and a half) | $12,500 single, $25,000 joint | $150,000 single, $300,000 joint |
| Seniors 65 and older | $6,000 per person | $75,000 single, $150,000 joint |
| Interest on a new US-assembled car loan | $10,000 | $100,000 single, $200,000 joint |
These deductions cut federal income tax only. Tips and overtime still owe Social Security and Medicare tax. To see their effect here, add the amount to the pre-tax adjustments field: a single filer earning $60,000 who deducts $8,000 of overtime premium pays $4,060 instead of $5,020, a saving of $960 at the 12% rate.
Common Tax Bracket Mistakes
Using gross pay instead of taxable income
A single filer earning $75,000 is not taxed on $75,000. After the $16,100 standard deduction, taxable income is $58,900, and the total tax of $7,670 works out to 10.2% of gross pay even though the top bracket reached is 22%.
Thinking a raise can lower take-home pay
Crossing into a new bracket only changes the rate on the dollars above the line. If taxable income rises from $50,000 to $55,000, the extra federal tax is $1,060: 12% on the first $400 and 22% on the remaining $4,600.
Assuming married filing separately mirrors single
It does up to the 35% band, but separate filers reach 37% at $384,350 of taxable income, while single filers do not hit 37% until $640,600.
Taxing long-term gains at bracket rates
Qualified dividends and long-term capital gains sit on top of ordinary income but use the 0%, 15% and 20% rates. Use the capital gains tax calculator for that part.