Key takeaways
- There are seven federal tax rates, from 10% to 37%. Only the income in each band is taxed at that rate.
- The 2026 standard deduction is $16,100 for single filers, $32,200 for married couples filing jointly and $24,150 for heads of household.
- These brackets apply to 2026 income, reported on returns filed in early 2027.
The IRS adjusts tax brackets each year for inflation. These are the official numbers for tax year 2026, released by the IRS in October 2025 (Revenue Procedure 2025-32). You’ll use them when you file in early 2027.
2026 federal income tax brackets
Single filers
| Rate | Taxable income |
|---|---|
| 10% | $0 to $12,400 |
| 12% | $12,401 to $50,400 |
| 22% | $50,401 to $105,700 |
| 24% | $105,701 to $201,775 |
| 32% | $201,776 to $256,225 |
| 35% | $256,226 to $640,600 |
| 37% | Over $640,600 |
Married filing jointly
| Rate | Taxable income |
|---|---|
| 10% | $0 to $24,800 |
| 12% | $24,801 to $100,800 |
| 22% | $100,801 to $211,400 |
| 24% | $211,401 to $403,550 |
| 32% | $403,551 to $512,450 |
| 35% | $512,451 to $768,700 |
| 37% | Over $768,700 |
Head of household
| Rate | Taxable income |
|---|---|
| 10% | $0 to $17,700 |
| 12% | $17,701 to $67,450 |
| 22% | $67,451 to $105,700 |
| 24% | $105,701 to $201,750 |
| 32% | $201,751 to $256,200 |
| 35% | $256,201 to $640,600 |
| 37% | Over $640,600 |
2026 standard deduction
| Filing status | Standard deduction |
|---|---|
| Single or married filing separately | $16,100 |
| Married filing jointly | $32,200 |
| Head of household | $24,150 |
If you’re 65 or older or blind, you get an additional standard deduction, plus a separate new senior deduction of up to $6,000 per person through 2028, subject to income limits. Read about the new deductions.
How brackets really work
Your tax rate doesn’t apply to all of your income. Each rate only applies to the income within that band.
Example: A single filer earns $85,000 in wages. Subtract the $16,100 standard deduction and taxable income is $68,900.
- 10% on the first $12,400 = $1,240
- 12% on the next $38,000 = $4,560
- 22% on the remaining $18,500 = $4,070
- Total federal income tax: $9,870 (before any credits)
That’s a marginal rate of 22% but an effective rate on total wages of about 11.6%.
Getting a raise won’t cost you money
Moving into a higher bracket only means the additional dollars are taxed at the higher rate. You’ll always take home more from a raise, even if part of it lands in a new bracket.
What about 2027?
The IRS typically announces next year’s brackets in October or November. Early projections point to an inflation adjustment of about 3.2%. See our 2027 tax bracket update.
WalletJolly may earn a commission from links on this page. Rates, prices and rules mentioned are current as of Oct. 28, 2026 and can change. This article is general information, not financial, tax, insurance or legal advice.