Brackets · calculator
Tax brackets for single filers in 2026
One person, one set of thresholds: the 2026 single schedule and what it takes from typical salaries.
Find your federal tax bracket
2026 marginal bracket, single
22%
Federal income tax $6,570 on $53,900 of taxable income
- Standard deduction subtracted$16,100
- 10% on $12,400$1,240
- 12% on $38,000$4,560
- 22% on $3,500$770
- Average rate on taxable income12.2%
- Average rate on total income9.4%
- Room before the 24% bracket$51,800
Rate schedule of the IRS revenue procedure. Credits, the Schedule 1-A deductions and capital gains rates are not applied here.
A single filer in 2026 pays 10% on the first $12,400 of taxable income, 12% up to $50,400, 22% up to $105,700, 24% up to $201,775, 32% up to $256,225, 35% up to $640,600 and 37% above, according to Rev. Proc. 2025-32. Taxable income is what remains after the $16,100 standard deduction or itemized deductions, and after any Schedule 1-A deduction. So a single worker earning $50,000 has $33,900 of taxable income, stays in the 12% bracket and owes $3,820, while one earning $100,000 reaches the 22% bracket and owes $13,170, an average of 15.7% of taxable income. You file as single if you are unmarried or legally separated on December 31 and do not qualify as head of household or qualifying surviving spouse. The 35% bracket is the widest of the schedule: it runs $384,375 for a single filer, which is why two high earners can pay less tax unmarried than married.
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What a single filer owes at common salaries
| Salary | Taxable income | Marginal bracket | Income tax | Share of salary |
|---|---|---|---|---|
| $30,000 | $13,900 | 12% | $1,420 | 4.7% |
| $50,000 | $33,900 | 12% | $3,820 | 7.6% |
| $75,000 | $58,900 | 22% | $7,670 | 10.2% |
| $100,000 | $83,900 | 22% | $13,170 | 13.2% |
| $150,000 | $133,900 | 24% | $24,734 | 16.5% |
| $250,000 | $233,900 | 32% | $51,304 | 20.5% |
The last column is the share of gross salary that goes to federal income tax, often half of what people guess from their bracket. Social Security and Medicare, 7.65% for an employee, come on top and are not shown here.
Single, and the widest bracket of the schedule
For single filers the 35% band stretches from $256,225 to $640,600. On a joint return it ends at $768,700, much less than twice the single figure. Two partners each earning $400,000 of taxable income pay 35% on their top dollars as singles but reach 37% sooner once married. Below the 32% bracket the joint thresholds are exactly double the single ones, so most couples see no penalty at all; see the married filing jointly page.
Bonuses, raises and the bracket edge
A raise that crosses a threshold is taxed at the higher rate only on the part above it. A single worker with $60,000 of salary who receives a $5,000 bonus has $48,900 of taxable income: the whole bonus falls in the 22% bracket and adds $600 of income tax. Withholding on bonuses often runs at a flat 22% for supplemental wages, so the refund or balance due at filing time settles any difference with the real bracket.
Things only a single return has
A single filer has the lowest phase-out thresholds for income-based benefits: the tips and overtime deductions shrink from $150,000, the senior deduction from $75,000, the Roth IRA from $153,000. The SALT cap is the same $40,400 as for a married couple, which makes itemizing relatively easier for a single homeowner. The additional standard deduction at 65 is $2,050, higher than the married amount per person.
Source: IRS Rev. Proc. 2025-32: 2026 inflation-adjusted items and 2025 items modified by Public Law 119-21 (October 9, 2025), read on October 11, 2026.