The 2026 federal tax rates
There are still seven federal income tax rates in 2026: 10%, 12%, 22%, 24%, 32%, 35% and 37%. The 2025 tax law (the One Big Beautiful Bill Act) made them permanent. Before it passed, they were set to jump back to the pre-2018 rates on January 1, 2026. So the rates are the same as last year. What moved are the income ranges. The IRS raised the two lowest brackets by about 4% and the rest by about 2.3%.
These brackets apply to income you earn from January 1 to December 31, 2026. You'll use them on the return you file in early 2027. The figures below come from IRS Revenue Procedure 2025-32.
2026 tax brackets by filing status
Each rate applies only to the slice of taxable income inside its range. The amounts are taxable income, after the standard deduction or your itemized deductions.
Single
| Rate | Taxable income |
|---|---|
| 10% | $0 to $12,400 |
| 12% | $12,401 to $50,400 |
| 22% | $50,401 to $105,700 |
| 24% | $105,701 to $201,775 |
| 32% | $201,776 to $256,225 |
| 35% | $256,226 to $640,600 |
| 37% | over $640,600 |
Married filing jointly (and qualifying surviving spouse)
| Rate | Taxable income |
|---|---|
| 10% | $0 to $24,800 |
| 12% | $24,801 to $100,800 |
| 22% | $100,801 to $211,400 |
| 24% | $211,401 to $403,550 |
| 32% | $403,551 to $512,450 |
| 35% | $512,451 to $768,700 |
| 37% | over $768,700 |
Head of household
| Rate | Taxable income |
|---|---|
| 10% | $0 to $17,700 |
| 12% | $17,701 to $67,450 |
| 22% | $67,451 to $105,700 |
| 24% | $105,701 to $201,750 |
| 32% | $201,751 to $256,200 |
| 35% | $256,201 to $640,600 |
| 37% | over $640,600 |
Married filing separately
The brackets match the single brackets up to the 35% rate. After that they're half the joint amounts, so the 37% rate starts much sooner.
| Rate | Taxable income |
|---|---|
| 10% | $0 to $12,400 |
| 12% | $12,401 to $50,400 |
| 22% | $50,401 to $105,700 |
| 24% | $105,701 to $201,775 |
| 32% | $201,776 to $256,225 |
| 35% | $256,226 to $384,350 |
| 37% | over $384,350 |
How the brackets actually work
The most common mistake is to think that moving into a higher bracket raises the tax on all of your income. It doesn't. Only the dollars above each breakpoint are taxed at the higher rate. A raise can never leave you with less money after federal income tax.
A married couple earning $140,000
- Wages: $140,000. Standard deduction: $32,200. Taxable income: $107,800
- 10% on the first $24,800 = $2,480
- 12% on the next $76,000 (up to $100,800) = $9,120
- 22% on the last $7,000 = $1,540
- Total federal income tax: $13,140
They're "in the 22% bracket," but only $7,000 of their income is taxed at 22%. Their tax is 9.4% of their wages. That second number, the effective rate, is the one to use when you compare your tax bill with someone else's or with another state.
A single filer earning $75,000
- Taxable income: $75,000 minus the $16,100 standard deduction = $58,900
- 10% on $12,400 = $1,240, then 12% on $38,000 = $4,560, then 22% on $8,500 = $1,870
- Total: $7,670, or 10.2% of wages
Credits come off after this, dollar for dollar. The child tax credit, for example, takes $2,200 per child off the tax you figured from the brackets.
Standard deduction and the other 2026 numbers that change your bracket
| Item | 2026 amount |
|---|---|
| Standard deduction, single or married filing separately | $16,100 |
| Standard deduction, married filing jointly | $32,200 |
| Standard deduction, head of household | $24,150 |
| Extra standard deduction at 65 or blind | $2,050 single, $1,650 per married spouse |
| New senior deduction (2025 to 2028) | $6,000 per person 65+, phasing out above $75,000 MAGI ($150,000 joint) |
| Child tax credit | $2,200 per child, up to $1,700 refundable |
| SALT deduction cap | $40,400, phasing down above $505,000 MAGI |
| AMT exemption | $90,100 single, $140,200 joint |
For a homeowner the line that matters most is the SALT cap. Property taxes, together with state income or sales tax, are deductible up to $40,400 in 2026, but only if you itemize. With a $32,200 standard deduction for couples, most people still won't. A household in a high-tax state with $12,000 in property tax, $7,000 in state income tax and $15,000 of mortgage interest has $34,000 of deductions, so itemizing beats the standard deduction by $1,800. At their bracket, that saves a few hundred dollars. Our guide to the 2026 standard deduction vs. itemizing walks through the math, and the SALT deduction guide covers the phase-down for higher incomes.
Capital gains use different brackets
Long-term capital gains, including profit on a house above the $250,000 / $500,000 exclusion, aren't taxed at the rates above. They have their own 0%, 15% and 20% brackets. For 2026 a married couple pays 0% on gains up to $98,900 of taxable income. The full table and three home sale examples are in capital gains tax rates 2026. Short-term gains, on anything held a year or less, are taxed at the ordinary brackets on this page.
2026 vs. 2025 brackets
If you're still sorting out a 2025 return (extended returns were due October 15, 2026), these are the 2025 breakpoints:
| Rate | Single, 2025 | Single, 2026 | Joint, 2025 | Joint, 2026 |
|---|---|---|---|---|
| 10% up to | $11,925 | $12,400 | $23,850 | $24,800 |
| 12% up to | $48,475 | $50,400 | $96,950 | $100,800 |
| 22% up to | $103,350 | $105,700 | $206,700 | $211,400 |
| 24% up to | $197,300 | $201,775 | $394,600 | $403,550 |
| 32% up to | $250,525 | $256,225 | $501,050 | $512,450 |
| 35% up to | $626,350 | $640,600 | $751,600 | $768,700 |
The 2025 standard deduction was $15,750 single and $31,500 joint. For the same income, most people pay a little less tax in 2026, because the brackets and the deduction rose faster than a typical raise.
When will the 2027 brackets come out?
The IRS normally publishes next year's brackets in October or November. As of November 5, 2026, the 2027 figures haven't been released. Forecasts based on inflation through August point to an increase of roughly 3%. We'll add the official 2027 table here when the IRS publishes it.
State income tax comes on top
Federal brackets are only part of the bill. Forty-one states and D.C. tax wages too, some at a flat rate and some with their own brackets. Nine states don't tax wages at all, and several of them make up for it with higher property taxes. Texas is the usual example. See states with no income tax before you assume a move will save you money.
Sources
2026 brackets, standard deductions, the AMT exemption and the child tax credit are from IRS Revenue Procedure 2025-32 and the IRS release on tax year 2026 inflation adjustments (IR-2025-103, October 9, 2025). The age-65 amounts and the senior deduction are from the same release and the Tax Foundation's 2026 bracket summary. 2025 figures are from Revenue Procedure 2024-40 as amended by the 2025 law. SALT cap figures are from IRS Publication 505 (2026). This is general information, not tax advice.