Brackets · calculator
Federal tax brackets for 2026
The seven rates stay; every threshold moved up for inflation, and the calculator shows which ones your income crosses.
Find your federal tax bracket
2026 marginal bracket, single
22%
Federal income tax $9,870 on $68,900 of taxable income
- Standard deduction subtracted$16,100
- 10% on $12,400$1,240
- 12% on $38,000$4,560
- 22% on $18,500$4,070
- Average rate on taxable income14.3%
- Average rate on total income11.6%
- Room before the 24% bracket$36,800
Rate schedule of the IRS revenue procedure. Credits, the Schedule 1-A deductions and capital gains rates are not applied here.
For tax year 2026, the return you file in early 2027, the IRS keeps the seven federal rates of 10%, 12%, 22%, 24%, 32%, 35% and 37%, which Public Law 119-21 made permanent, and raises every bracket threshold for inflation in Rev. Proc. 2025-32. A single filer 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. A married couple filing jointly has thresholds exactly twice as high up to the 32% bracket, $24,800, $100,800, $211,400, $403,550 and $512,450, then $768,700 for the 35% bracket. These rates apply to taxable income, after the standard deduction of $16,100 single or $32,200 joint, and only to the slice of income inside each bracket. Someone single earning $85,000 in wages has $68,900 of taxable income, lands in the 22% bracket and owes $9,870, an average of 14.3% of taxable income.
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The 2026 rate schedules, all four filing statuses
Rev. Proc. 2025-32 prints one table per filing status, each line reading "the tax is X plus Y% of the excess over Z". The table below rebuilds those lines from the brackets, and the test suite of this site checks that the amount at the start of the 37% bracket matches the printed one to the cent: $192,979.25 for a single filer, $206,583.50 for a joint return.
| Rate | Single | Married filing jointly | Head of household | Married filing separately |
|---|---|---|---|---|
| 10% | $0 to $12,400 | $0 to $24,800 | $0 to $17,700 | $0 to $12,400 |
| 12% | $12,400 to $50,400 | $24,800 to $100,800 | $17,700 to $67,450 | $12,400 to $50,400 |
| 22% | $50,400 to $105,700 | $100,800 to $211,400 | $67,450 to $105,700 | $50,400 to $105,700 |
| 24% | $105,700 to $201,775 | $211,400 to $403,550 | $105,700 to $201,750 | $105,700 to $201,775 |
| 32% | $201,775 to $256,225 | $403,550 to $512,450 | $201,750 to $256,200 | $201,775 to $256,225 |
| 35% | $256,225 to $640,600 | $512,450 to $768,700 | $256,200 to $640,600 | $256,225 to $384,350 |
| 37% | over $640,600 | over $768,700 | over $640,600 | over $384,350 |
The head of household column sits between the two others: a wider 10% and 12% band than a single filer, because the status is meant for a parent paying for a home alone. Married filing separately mirrors the single column until the 35% bracket, which stops at $384,350, half the joint threshold.
Marginal rate and average rate are two different numbers
The bracket you are "in" is your marginal rate: what the next dollar of taxable income costs. The share of your income that actually goes to federal income tax is far lower, because each bracket fills in turn. In the example of the answer above, the single filer on $85,000 of wages is in the 22% bracket but pays 14.3% of taxable income and 11.6% of gross wages. A couple on $150,000 has $117,800 taxable, a 22% marginal rate and owes $15,340.
The marginal rate is the one to use when you weigh a decision at the edge: a 401(k) deferral of $1,000 saves $220 at 22%, an extra shift of overtime is worth what is left after 22% (unless it is covered by the overtime deduction), a Roth contribution makes more sense when today's rate is low. The average rate is the one to compare across years or with another country.
Find your federal tax bracket
2026 marginal bracket, married filing jointly
22%
Federal income tax $15,340 on $117,800 of taxable income
| Standard deduction subtracted | $32,200 |
| 10% on $24,800 | $2,480 |
| 12% on $76,000 | $9,120 |
| 22% on $17,000 | $3,740 |
| Average rate on taxable income | 13.0% |
| Average rate on total income | 10.2% |
| Room before the 24% bracket | $93,600 |
Rate schedule of the IRS revenue procedure. Credits, the Schedule 1-A deductions and capital gains rates are not applied here.
What moved between 2025 and 2026
Every threshold rose, by about 4.0% at the bottom and 2.3% at the top. The 10% band for a single filer grows from $11,925 to $12,400, and the 37% rate starts at $640,600 instead of $626,350. The rates themselves did not change: the 2017 rates were due to expire after 2025, and section 70101 of Public Law 119-21 made them permanent. The 2025 brackets still govern the return filed in 2026, and the standard deduction moved too, to $16,100 single.
Your taxable income is not your salary. Subtract the standard or itemized deduction first, then any of the four new Schedule 1-A deductions (tips, overtime, car loan interest, the senior deduction), which all reduce taxable income without lowering the bracket thresholds. Credits such as the child tax credit come after the brackets, dollar for dollar against the tax. The refund estimator runs the whole sequence.
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; rates made permanent by section 70101 of Public Law 119-21.