Taxes: 2026 brackets, deductions and credits

The 2026 federal income tax brackets, standard deduction, capital gains rates, payroll taxes and credits — all from IRS and SSA publications — with calculators for your own numbers.

Figures from official sources · Checked 30 September 2026

$16,100Standard deduction — single / married joint ($16,100 / $32,200)

37%Top federal rate (37% (over $640,600 single))

$49,4500% capital gains rate up to (single / joint) ($49,450 / $98,900)

$2,200Child tax credit (per child)

📈$16,100Standard deduction — sing…

💵37%Top federal rate

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🎯$49,4500% capital gains rate up …

✅$2,200Child tax credit (per chi…

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🔢 Key numbers

Item	Figure	Source
Standard deduction — single / married joint	$16,100 / $32,200	IRS Rev. Proc. 2025-32
Top federal rate	37% (over $640,600 single)	IRS Rev. Proc. 2025-32
0% capital gains rate up to (single / joint)	$49,450 / $98,900	IRS Rev. Proc. 2025-32
Child tax credit (per child)	$2,200	IRS Rev. Proc. 2025-32
Social Security wage base	$184,500	SSA, 2026
Self-employment tax rate	15.3%	IRS

Each figure links to the guide that explains it and lists the official source. Rates and limits change — always confirm with the source or provider.

All taxes guides

📄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.📄Standard deduction for 2026The 2026 standard deduction by filing status, the extra amount for age 65+ or blindness, and when itemizing may be better.📄Long-term capital gains tax rates and brackets for 2026Assets held more than a year are taxed at 0%, 15% or 20% depending on your taxable income. Here are the 2026 breakpoints.📄Social Security, Medicare and self-employment tax in 2026The payroll (FICA) tax rates, the 2026 Social Security wage base of $184,500, and how self-employment tax works.📄Child Tax Credit for 2026The maximum credit per qualifying child, the refundable portion and where the phase-out starts for tax year 2026.📄Which filing status should you use? The five IRS optionsSingle, married filing jointly, married filing separately, head of household and qualifying surviving spouse — what each means and its 2026 standard deduction.📄Estimated taxes: who pays them and when they are dueIf tax is not withheld from your income — self-employment, interest, dividends, rent — you pay in during the year using Form 1040-ES. Due dates and how it works.📄Form W-4 and withholding: how to avoid a surprise tax billHow the IRS Tax Withholding Estimator works and when to update your Form W-4.📄Filing extension (Form 4868): more time to file, not to payForm 4868 gives an automatic 6-month extension to file to October 15, but tax is still due on the regular date.

🧮 Calculators

🧾Federal Income Tax Calculator (2026)Open calculator 📊Capital Gains Tax Calculator (2026)Open calculator 💼Self-Employment Tax Calculator (2026)Open calculator

❓ Frequently asked questions

Which tax year do these numbers apply to?

Tax year 2026 — income earned in 2026, with the return filed in 2027.

How do tax brackets work?

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 in lower brackets.

What is the difference between a deduction and a credit?

A deduction reduces the income that is taxed; a credit reduces your tax bill dollar for dollar.

Do these calculators file my taxes?

No. They estimate federal income tax from the 2026 IRS tables for planning. They do not include state tax or every credit and rule; use IRS.gov or a professional to file.

General information, not financial, tax or legal advice. See our editorial policy and disclaimer.