Guide · tax year 2026
Federal income tax brackets for 2026
Seven rates from 10% to 37%, and a standard deduction of $16,100 for single filers and $32,200 for married couples filing jointly.
Figures checked against official sources on October 11, 2026.
The 2026 brackets
These are the rates for income earned in 2026, on the tax return filed in early 2027. “Taxable income” is your income after the standard deduction (or itemized deductions) has been taken off.
| Taxable income | Rate |
|---|---|
| Up to $12,400 | 10% |
| $12,400 to $50,400 | 12% |
| $50,400 to $105,700 | 22% |
| $105,700 to $201,775 | 24% |
| $201,775 to $256,225 | 32% |
| $256,225 to $640,600 | 35% |
| Over $640,600 | 37% |
| Taxable income | Rate |
|---|---|
| Up to $24,800 | 10% |
| $24,800 to $100,800 | 12% |
| $100,800 to $211,400 | 22% |
| $211,400 to $403,550 | 24% |
| $403,550 to $512,450 | 32% |
| $512,450 to $768,700 | 35% |
| Over $768,700 | 37% |
| Taxable income | Rate |
|---|---|
| Up to $17,700 | 10% |
| $17,700 to $67,450 | 12% |
| $67,450 to $105,700 | 22% |
| $105,700 to $201,750 | 24% |
| $201,750 to $256,200 | 32% |
| $256,200 to $640,600 | 35% |
| Over $640,600 | 37% |
| Taxable income | Rate |
|---|---|
| Up to $12,400 | 10% |
| $12,400 to $50,400 | 12% |
| $50,400 to $105,700 | 22% |
| $105,700 to $201,775 | 24% |
| $201,775 to $256,225 | 32% |
| $256,225 to $384,350 | 35% |
| Over $384,350 | 37% |
How brackets work
Each rate applies only to the income inside its band. Moving into a higher bracket does not change the tax on the income below it, which is why a raise can never reduce your take-home pay.
A worked example: $85,000, single
Take off the $16,100 standard deduction and $68,900 is taxable. The first $12,400 is taxed at 10% ($1,240). The next $38,000 is taxed at 12% ($4,560). The remaining $18,500 is taxed at 22% ($4,070). Total: $9,870, which is 11.6% of the salary even though the top rate reached is 22%.
Credits that reduce the tax
The child tax credit takes $2,200 off the tax for each child under 17, and $500 for each other dependent. Both shrink by $50 for every $1,000 of income above $200,000 ($400,000 for joint filers).
New deductions for 2025 to 2028
Workers can also deduct up to $25,000 of tips and up to $12,500 of overtime premium pay ($25,000 on a joint return).
Questions
What is the standard deduction for 2026?
$16,100 for single filers and married people filing separately, $32,200 for married couples filing jointly, and $24,150 for heads of household.
What is the highest federal tax rate in 2026?
37%, on taxable income above $640,600 for single filers and $768,700 for joint filers.
Does moving into a higher bracket lower my take-home pay?
No. Only the income above the bracket line is taxed at the higher rate.