2026 federal income tax brackets (tax year 2026)
The IRS tax rates and income ranges for income earned in 2026, by filing status, with an example of how marginal rates work.
Sourced from official pages · Updated September 30, 2026💡 Key takeaways
- The US uses marginal tax rates: each rate applies only to the slice of income inside its bracket, not to all of your income.
- Your bracket depends on your taxable income (income after deductions), and on your filing status.
- Moving into a higher bracket never reduces your take-home pay for the income already taxed at lower rates.
- Federal brackets are separate from state income tax, payroll taxes and capital-gains rules.
How brackets work
The United States uses marginal tax rates. Only the part of your taxable income that falls inside a bracket is taxed at that bracket’s rate — moving into a higher bracket does not raise the tax on income you earned in lower brackets.
Taxable income is your income minus deductions (the standard deduction or itemized deductions) and certain other adjustments. These brackets apply to income earned in 2026; the return is filed in 2027.
🧮 Example
A single filer with $80,000 of wages who takes the 2026 standard deduction of $16,100 has taxable income of $63,900. Federal income tax on that amount using the 2026 single brackets is about $8,770 (before any credits) — an effective rate of about 11.0% of gross wages, even though the top bracket reached is 22%. Try your own numbers in the federal income tax calculator.
Single
| Tax rate | Taxable income over | Up to |
|---|---|---|
| 10% | $0 | $12,400 |
| 12% | $12,401 | $50,400 |
| 22% | $50,401 | $105,700 |
| 24% | $105,701 | $201,775 |
| 32% | $201,776 | $256,225 |
| 35% | $256,226 | $640,600 |
| 37% | $640,601 | and above |
Married filing jointly / surviving spouse
| Tax rate | Taxable income over | Up to |
|---|---|---|
| 10% | $0 | $24,800 |
| 12% | $24,801 | $100,800 |
| 22% | $100,801 | $211,400 |
| 24% | $211,401 | $403,550 |
| 32% | $403,551 | $512,450 |
| 35% | $512,451 | $768,700 |
| 37% | $768,701 | and above |
Married filing separately
| Tax rate | Taxable income over | Up to |
|---|---|---|
| 10% | $0 | $12,400 |
| 12% | $12,401 | $50,400 |
| 22% | $50,401 | $105,700 |
| 24% | $105,701 | $201,775 |
| 32% | $201,776 | $256,225 |
| 35% | $256,226 | $384,350 |
| 37% | $384,351 | and above |
Head of household
| Tax rate | Taxable income over | Up to |
|---|---|---|
| 10% | $0 | $17,700 |
| 12% | $17,701 | $67,450 |
| 22% | $67,451 | $105,700 |
| 24% | $105,701 | $201,750 |
| 32% | $201,751 | $256,200 |
| 35% | $256,201 | $640,600 |
| 37% | $640,601 | and above |
What is not included
These are federal income tax brackets only. They do not include Social Security and Medicare (FICA) taxes, state and local income taxes, or the additional taxes some filers owe, such as the net investment income tax.
Taxable income: the number the brackets apply to
The brackets are not applied to your salary. They are applied to taxable income, which starts with your gross income, subtracts adjustments (such as certain retirement or student-loan interest deductions) to reach adjusted gross income (AGI), and then subtracts either the standard deduction or your itemized deductions.
- Add up all taxable income: wages, interest, dividends, business income, taxable retirement withdrawals and gains.
- Subtract adjustments to income to get AGI.
- Subtract the standard or itemized deduction (and any qualified business income deduction that applies).
- Apply the bracket table for your filing status to the result.
- Subtract tax credits, which reduce the bill dollar for dollar.
Marginal rate vs effective rate
Your marginal rate is the rate on your last dollar of income, the top bracket you reach. Your effective rate is total income tax divided by total income, and it is always lower. When people say a raise “pushes you into a higher bracket and costs you money”, that is a myth: only the dollars above the bracket line are taxed at the higher rate.
| Term | What it means | Why it matters |
|---|---|---|
| Marginal rate | Rate on your next dollar of taxable income | Use it to judge a raise, a bonus or a deduction |
| Effective rate | Total federal income tax ÷ total income | Shows what you actually pay overall |
| Average rate on taxable income | Total tax ÷ taxable income | Useful for comparing years |
Ways brackets interact with other rules
- Deductions and credits — a deduction saves you your marginal rate times the deduction; a credit saves the full amount. See the child tax credit guide.
- Capital gains — long-term gains are stacked on top of ordinary income and taxed at 0%, 15% or 20%. See long-term capital gains rates.
- Payroll taxes — Social Security and Medicare are calculated separately; see the FICA guide.
- Filing status — the same income can fall in different brackets by status; see choosing a filing status.
How much tax is due at different levels: a mental model
Think of the brackets as a staircase. Your first dollars of taxable income are taxed at the lowest rate, the next dollars at the next rate, and so on. You only pay the higher rate on the dollars that sit on the higher step.
This is why a raise is never a net loss: if a raise pushes part of your income into a higher bracket, only that part is taxed at the higher rate, and the rest of your income is taxed exactly as before.
Ways to lower taxable income legally
| Method | How it works | Learn more |
|---|---|---|
| Retirement contributions to a Traditional 401(k) or IRA | Reduces taxable income in the year you contribute (subject to the rules and limits) | 2026 retirement limits guide |
| HSA contributions | Pre-tax or deductible if you have a high-deductible health plan | HSA guide |
| Student loan interest deduction | Up to $2,500 of interest is an above-the-line adjustment | Student loan interest guide |
| Itemizing when it exceeds the standard deduction | Uses your actual deductible costs instead of the standard amount | Standard deduction guide |
Talk to a tax professional before making decisions based on tax savings alone.
Key dates for the tax year
- January: employers and financial institutions send W-2s and 1099s.
- April 15: the usual deadline to file and pay, and the first 2026 estimated-tax payment date (for calendar-year taxpayers).
- October 15: the extended filing deadline if you filed Form 4868.
Where this fits in a full tax picture
Income tax is just one piece. You may also pay payroll taxes, tax on capital gains, and state and local taxes. Credits such as the child tax credit reduce your bill after these are calculated.
🧮 Worked example: single filer with $105,700 of taxable income
Using the 2026 single-filer brackets, taxable income of $105,700 produces federal income tax of about $17,966. That is an effective rate on taxable income of roughly 17.0%, even though the top bracket reached is higher than that. The calculator on this site shows the tax for each bracket so you can see the slices.
Try your own numbers in the federal income tax calculator. This is an illustration, not a tax return.
⚠️ Common mistakes to avoid
- Applying your top bracket rate to all of your income.
- Confusing gross income with taxable income when reading the bracket table.
- Forgetting that a credit and a deduction are not the same: a $1,000 deduction in the 22% bracket saves $220, while a $1,000 credit saves $1,000.
- Using last year’s brackets: they are adjusted for inflation each year.
- Ignoring state income tax, which has its own rules and rates.
- Basing decisions on last year’s bracket ranges.
🛠️ Try it yourself
❓ Frequently asked questions
Do I pay a higher rate on all my income if I move into a higher bracket?
No. Only the part of your taxable income above the bracket threshold is taxed at the higher rate.
Where do I find my filing status brackets?
The tables on this page list single, married filing jointly, married filing separately and head of household. Your filing status is decided by your situation on December 31 — see the filing status guide.
Are the 2026 brackets different from 2025?
The IRS adjusts brackets for inflation every year, so the income ranges change even when the percentage rates stay the same. The figures here are from IRS Revenue Procedure 2025-32.
Do brackets apply to Social Security and Medicare tax?
No. Those payroll taxes use flat rates with their own limits.
Is this tax advice?
No. It is general information; for your situation use IRS.gov or a tax professional.
What is the top federal tax rate for 2026?
37%, applying to taxable income above the top bracket threshold for your filing status; see the table above.
Is there a different bracket table for married couples?
Yes. Married filing jointly has its own income ranges, as shown above.
Do brackets change every year?
The IRS adjusts the income ranges for inflation each year.
📚 Sources
This guide is general information, not financial, tax or legal advice. Rules and limits change; confirm with the sources above or a licensed professional.