2026 federal income tax brackets and calculator
For 2026 the seven federal rates stay at 10%, 12%, 22%, 24%, 32%, 35% and 37%. A single filer pays 10% on the first $12,400 of taxable income. The 37% rate starts only above $640,600. All of that comes after a $16,100 standard deduction ($32,200 married filing jointly).
Marginal rate 22% · effective rate 11.61% of gross (14.33% of taxable income $68,900)
| Bracket | Rate | Income taxed | Tax |
|---|---|---|---|
| $0 – $12,400 | 10% | $12,400 | $1,240.00 |
| $12,400 – $50,400 | 12% | $38,000 | $4,560.00 |
| $50,400 – $105,700 | 22% | $18,500 | $4,070.00 |
2026 tax brackets by filing status
The One Big Beautiful Bill Act (Public Law 119-21) made the 2018–2025 rates permanent. It also raised the standard deduction. Then the IRS adjusted every threshold for inflation in Revenue Procedure 2025-32. These brackets apply to income earned in 2026. You use them on the return you file in 2027.
| Rate | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 10% | $0 – $12,400 | $0 – $24,800 | $0 – $17,700 |
| 12% | $12,400 – $50,400 | $24,800 – $100,800 | $17,700 – $67,450 |
| 22% | $50,400 – $105,700 | $100,800 – $211,400 | $67,450 – $105,700 |
| 24% | $105,700 – $201,775 | $211,400 – $403,550 | $105,700 – $201,750 |
| 32% | $201,775 – $256,225 | $403,550 – $512,450 | $201,750 – $256,200 |
| 35% | $256,225 – $640,600 | $512,450 – $768,700 | $256,200 – $640,600 |
| 37% | Over $640,600 | Over $768,700 | Over $640,600 |
| Standard deduction | $16,100 | $32,200 | $24,150 |
Marginal vs. effective tax rate
Your marginal rate is the rate on your last dollar of taxable income. It's the bracket you are "in." Your effective rate is total tax divided by income. The effective rate is lower. The reason is simple: each bracket's rate only applies to the slice of income inside that bracket.
So a raise never lowers your take-home pay. Only the dollars above the threshold pay the higher rate. That's a myth worth killing.
Worked example: $85,000 salary, single
- Taxable income: $85,000 − $16,100 standard deduction = $68,900.
- 10% on $12,400 (from $0 to $12,400) = $1,240.00
- 12% on $38,000 (from $12,400 to $50,400) = $4,560.00
- 22% on $18,500 (from $50,400 to $68,900) = $4,070.00
- Total: $9,870.00. Marginal rate 22%; effective rate 11.612% of salary (14.325% of taxable income).
Federal income tax at common salaries (2026)
These estimates cover wages only. They use the standard deduction and no credits. Some things would lower your federal tax, and they are not here: the 2026 child tax credit ($2,200 per child) and the 2025–2028 deductions for tips (up to $25,000), qualified overtime (up to $12,500, or $25,000 married), seniors 65+ ($6,000 each) and car-loan interest (up to $10,000). If any of those apply to you, your real federal tax is lower.
| Salary | Single | Married filing jointly | Head of household |
|---|---|---|---|
| $40,000 | $2,620 (6.55%) | $780 (1.95%) | $1,585 (3.963%) |
| $60,000 | $5,020 (8.367%) | $2,840 (4.733%) | $3,948 (6.58%) |
| $85,000 | $9,870 (11.612%) | $5,840 (6.871%) | $6,948 (8.174%) |
| $120,000 | $17,570 (14.642%) | $10,040 (8.367%) | $13,988 (11.657%) |
| $200,000 | $36,734 (18.367%) | $26,340 (13.17%) | $32,991 (16.496%) |
| $400,000 | $103,134 (25.784%) | $73,468 (18.367%) | $98,509 (24.627%) |
Filing jointly roughly doubles each threshold up through the 32% bracket. So a married couple with one $85,000 salary pays far less than a single filer with the same pay. Look at the $85,000 row for a second. The salary is the same in every column. The tax is not. Head of household sits in between. It gets a wider 10% and 12% bracket than single.
Frequently asked questions
What are the 2026 federal tax brackets for single filers?
10% up to $12,400. 12% to $50,400. 22% to $105,700. 24% to $201,775. 32% to $256,225. 35% to $640,600. And 37% above $640,600 of taxable income.
What is the 2026 standard deduction?
It is $16,100 for single and married filing separately. It is $32,200 for married filing jointly and $24,150 for head of household, per Rev. Proc. 2025-32. People 65 or older or blind add $2,050 (single/HoH) or $1,650 per spouse (married). They also get the separate $6,000 senior deduction for 2025–2028.
If I'm in the 22% bracket, do I pay 22% on everything?
No. A single filer earning $85,000 is in the 22% bracket. But that person pays $9,870 in federal income tax. That's 11.612% of salary, not 22%. The first $12,400 of taxable income is taxed at 10%. The next $38,000 is taxed at 12%. Only the rest pays 22%.
Did the tax rates go up in 2026?
No. The 2017 rates were set to expire after 2025. The One Big Beautiful Bill Act, signed July 4, 2025, made them permanent. The rates stayed. The bracket thresholds rose about 2–4% for inflation.
Does withholding equal the tax I owe?
Not exactly. Withholding is an estimate based on your W-4. The actual tax is computed on your return. Big differences usually come from a second job, side income or credits. Those things often aren't on the W-4.
Sources
These estimates cover wages only. They use the standard deduction and no credits. Some things would lower your federal tax, and they are not here: the 2026 child tax credit ($2,200 per child) and the 2025–2028 deductions for tips (up to $25,000), qualified overtime (up to $12,500, or $25,000 married), seniors 65+ ($6,000 each) and car-loan interest (up to $10,000). If any of those apply to you, your real federal tax is lower.
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Updated: October 2, 2026 · Sources and methodology