2026 Federal Tax Brackets: The Complete Tables
Reference tables, not tax advice — every figure on this page is rendered at build time from the same 2026 data file (sourced to Rev. Proc. 2025-32) that powers this site's calculators, so the tables cannot drift from the tools. Federal income tax only.
These are the federal income tax brackets for tax year 2026 — the income you earn during 2026 and report on the return you file in 2027. The IRS published the figures in Rev. Proc. 2025-32, its annual inflation-adjustment revenue procedure, which for this cycle also incorporates the bracket changes made by P.L. 119-21 (the One Big Beautiful Bill Act). The schedule keeps its 7 rates, from 10% to 37%; each rate taxes only the slice of taxable income inside its own range. Below: the full tables for all filing statuses, the 2026 standard deductions, and exactly what moved since 2025 — with every change computed, not copied.
The 2026 brackets, by filing status
The ranges apply to taxable income — what remains after the standard deduction (or itemized deductions) comes off gross income — so a salary does not map directly onto these tables. The 37% bracket begins above taxable income of $640,600 for single filers and $768,700 for married filing jointly.
Single
| Rate | Taxable-income range (2026) |
|---|---|
| 10% | $0 – $12,400 |
| 12% | $12,400 – $50,400 |
| 22% | $50,400 – $105,700 |
| 24% | $105,700 – $201,775 |
| 32% | $201,775 – $256,225 |
| 35% | $256,225 – $640,600 |
| 37% | $640,600 – and up |
Married filing jointly
| Rate | Taxable-income range (2026) |
|---|---|
| 10% | $0 – $24,800 |
| 12% | $24,800 – $100,800 |
| 22% | $100,800 – $211,400 |
| 24% | $211,400 – $403,550 |
| 32% | $403,550 – $512,450 |
| 35% | $512,450 – $768,700 |
| 37% | $768,700 – and up |
Head of household
| Rate | Taxable-income range (2026) |
|---|---|
| 10% | $0 – $17,700 |
| 12% | $17,700 – $67,450 |
| 22% | $67,450 – $105,700 |
| 24% | $105,700 – $201,750 |
| 32% | $201,750 – $256,200 |
| 35% | $256,200 – $640,600 |
| 37% | $640,600 – and up |
The 2026 standard deductions
Before any bracket applies, most filers subtract the standard deduction — in effect a 0% slice at the bottom of the schedule. The 2026 amounts, with the computed change from 2025:
| Filing status | 2025 | 2026 | Change |
|---|---|---|---|
| Single | $15,750 | $16,100 | +$350 |
| Married filing jointly | $31,500 | $32,200 | +$700 |
| Head of household | $23,625 | $24,150 | +$525 |
Married filing separately uses the single amount ($16,100), and a qualifying surviving spouse uses the joint amount ($32,200). Filers who are 65 or older or blind add $1,650 per condition when married (or a surviving spouse) and $2,050 per condition when unmarried — the 2026 Standard Deduction Calculator stacks these correctly. One warning that matters this year: the 2026 figures already include OBBBA's permanent standard-deduction increase. Rev. Proc. 2025-32 explicitly incorporates P.L. 119-21, so adding a separate "OBBBA boost" on top — an error some summaries make — double-counts it.
What changed from 2025, computed
Comparing the two years' data files bracket by bracket, every ceiling rose — but not by one uniform percentage. The ceilings of the 10% and 12% brackets rose about 4–4.1%, while every higher threshold rose about 2.3–2.3%. The two-speed split is a P.L. 119-21 fingerprint: §70101 adjusted the IRC §1(j) inflation-indexing rules for the lowest brackets, and Rev. Proc. 2025-32 carries the result into the 2026 tables. For example, the top of the single filer's 22% bracket moved from $103,350 to $105,700 — up $2,350, or 2.3%.
| Bracket ceiling | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 10% bracket | $11,925 → $12,400 (+$475) | $23,850 → $24,800 (+$950) | $17,000 → $17,700 (+$700) |
| 12% bracket | $48,475 → $50,400 (+$1,925) | $96,950 → $100,800 (+$3,850) | $64,850 → $67,450 (+$2,600) |
| 22% bracket | $103,350 → $105,700 (+$2,350) | $206,700 → $211,400 (+$4,700) | $103,350 → $105,700 (+$2,350) |
| 24% bracket | $197,300 → $201,775 (+$4,475) | $394,600 → $403,550 (+$8,950) | $197,300 → $201,750 (+$4,450) |
| 32% bracket | $250,525 → $256,225 (+$5,700) | $501,050 → $512,450 (+$11,400) | $250,500 → $256,200 (+$5,700) |
| 35% bracket | $626,350 → $640,600 (+$14,250) | $751,600 → $768,700 (+$17,100) | $626,350 → $640,600 (+$14,250) |
The 37% bracket has no ceiling in either year, so it does not appear above — only its starting point moved. Indexing exists to prevent "bracket creep": without it, inflation alone would push unchanged real income into higher slices even though nothing about the taxpayer's situation improved.
Reading the tables correctly
The single most common mistake with bracket tables is treating them as flat rates. Landing "in the 22% bracket" means the 22% rate applies to the dollars inside that range and nothing else — the marginal rate is not the share of income you pay, and a raise into a new bracket never lowers take-home pay. The how tax brackets work guide walks through marginal versus effective rates with computed proofs. To put the tables to work: the Tax Bracket Calculator finds your bracket from gross income (applying the standard deduction first), the Federal Income Tax Calculator computes the tax itself bracket by bracket, and the Take-Home Pay Calculator adds Social Security and Medicare for the full paycheck picture.
Frequently asked questions
When do the 2026 tax brackets apply?
To tax year 2026 — the income you earn during calendar 2026, reported on the return you file in 2027. Paycheck withholding during 2026 follows these figures too. If you are working on the return you file in 2026 (covering 2025 income), use the 2025 tables instead.
Did the tax rates change for 2026?
No. The schedule still has 7 rates, from 10% to 37%, and P.L. 119-21 (the One Big Beautiful Bill Act) made that rate structure permanent. What moves each year are the dollar ranges: for 2026, every threshold is higher than in 2025, so the same real income does not drift into a higher bracket.
Why did the 10% and 12% brackets grow faster than the others?
Computed from the two years' tables, the ceilings of the two lowest brackets rose about 4–4.1% while every higher threshold rose about 2.3–2.3%. The split comes from P.L. 119-21 §70101, which adjusted the inflation-indexing rules of IRC §1(j) for the lowest brackets; Rev. Proc. 2025-32 implements the result.
What is the standard deduction for 2026?
$16,100 for single filers (and $16,100 married filing separately), $32,200 married filing jointly (a qualifying surviving spouse uses the same $32,200), and $24,150 for head of household. These Rev. Proc. 2025-32 figures already include OBBBA's permanent increase — no separate "OBBBA bump" should ever be added on top.
How do I figure my actual tax from these tables?
Apply each rate only to the taxable income inside its own range, after subtracting deductions from gross income. Being "in" a bracket never means paying that rate on everything. The Federal Income Tax Calculator does the bracket-by-bracket arithmetic from taxable income, and the Tax Bracket Calculator starts from gross income and applies the standard deduction first.
Not tax advice: a reference page for federal income tax year 2026 only — no state or local taxes, credits, or AMT. All figures are rendered at build time from this site's sourced data file (Rev. Proc. 2025-32 for the 2026 amounts) — the same tested engine data the calculators use — so the tables and the tools cannot disagree. Consult a tax professional or IRS.gov for your situation. See the methodology page.