2026 Federal Income Tax Brackets: Complete Guide

How the US Progressive Tax System Works

The United States uses a progressive marginal tax system, which means you do not pay your top bracket rate on your entire income. Instead, each bracket rate applies only to the slice of income that falls within its range. When someone says they're "in the 22% bracket," they mean their highest dollar of income is taxed at 22% — not that they owe 22% of everything they earned.

This distinction matters enormously when you're planning pay raises, retirement contributions, or business income. A single filer with $70,000 of taxable income pays exactly the same tax on their first $12,250 as a filer with $500,000 of taxable income — the higher earner just keeps going up the ladder.

The IRS adjusts bracket thresholds every year using the chained Consumer Price Index (C-CPI-U). This prevents "bracket creep," which is when inflation alone — not actual purchasing power gains — pushes workers into higher tax brackets.

2026 Tax Brackets for Single Filers

These rates apply to unmarried individuals and married individuals who file separate returns under most circumstances. All figures are taxable income — that is, income after subtracting the standard deduction or itemized deductions.

Taxable Income	Rate	Tax Owed on This Bracket	Cumulative Tax at Top
$0 – $12,250	10%	$0 – $1,225.00	$1,225.00
$12,251 – $49,750	12%	up to $4,500.00	$5,725.00
$49,751 – $106,150	22%	up to $12,408.00	$18,133.00
$106,151 – $202,600	24%	up to $23,148.00	$41,281.00
$202,601 – $257,650	32%	up to $17,616.00	$58,897.00
$257,651 – $644,950	35%	up to $135,562.50	$194,459.50
Over $644,950	37%	37% on every dollar above	—

2026 Brackets for All Four Filing Statuses

The IRS publishes separate bracket tables for all four filing statuses. Married filing jointly (MFJ) thresholds are roughly — but not exactly — double the single thresholds. Head of household (HoH) status provides wider brackets than single for lower incomes.

Married Filing Jointly (MFJ)

Taxable Income	Rate	Tax on This Bracket
$0 – $24,500	10%	up to $2,450
$24,501 – $99,500	12%	up to $9,000
$99,501 – $212,300	22%	up to $24,816
$212,301 – $405,200	24%	up to $46,296
$405,201 – $515,300	32%	up to $35,232
$515,301 – $775,200	35%	up to $90,965
Over $775,200	37%	37% on excess

Head of Household (HoH)

Taxable Income	Rate	Tax on This Bracket
$0 – $17,500	10%	up to $1,750
$17,501 – $66,700	12%	up to $5,904
$66,701 – $106,150	22%	up to $8,679
$106,151 – $202,600	24%	up to $23,148
$202,601 – $257,650	32%	up to $17,616
$257,651 – $644,950	35%	up to $135,562
Over $644,950	37%	37% on excess

Married Filing Separately (MFS)

Married filing separately uses the same bracket thresholds as single filers for the 10% through 35% brackets. However, the 37% rate kicks in at $387,600 — exactly half of the MFJ threshold — which reflects the IRS anti-stacking rule for joint filers.

2026 Standard Deduction Amounts

Before applying bracket rates, most taxpayers subtract the standard deduction from gross income. The standard deduction is the no-documentation alternative to itemizing deductions such as mortgage interest, state taxes, and charitable contributions. About 90% of US households take the standard deduction.

Filing Status	2026 Standard Deduction	Change from 2025
Single	$15,000	No change
Married Filing Jointly	$30,000	No change
Married Filing Separately	$15,000	No change
Head of Household	$22,500	No change

Additional deduction for age 65+ and blind: Taxpayers who are 65 or older or legally blind may claim an additional standard deduction of $1,600 (single or HoH) or $1,350 (MFJ or MFS) for 2026. A single filer who is both 65+ and blind gets an additional $3,200.

Marginal Rate vs. Effective Rate: The Critical Distinction

Your marginal rate is the rate on your last dollar of income. Your effective rate is total tax divided by total income. These are always different numbers for any taxpayer who doesn't live entirely in the 10% bracket.

Why does this matter? When people say "getting a raise will push me into a higher bracket," they're confusing marginal and effective rates. Moving into the 22% bracket only means the dollars above the bracket threshold are taxed at 22% — not your entire paycheck. A $1,000 raise that crosses a bracket boundary does not make your previous income more expensive.

Step-by-Step: Calculating Tax for an $85,000 Single Filer

Let's walk through a complete federal income tax calculation for a single filer with $85,000 in wages, no itemized deductions, and a standard W-4.

Step 1: Calculate Adjusted Gross Income (AGI)

For this example, we'll assume no above-the-line deductions (no student loan interest, no traditional IRA contribution, etc.), so AGI equals gross income: $85,000.

Step 2: Subtract the Standard Deduction

Taxable income = $85,000 − $15,000 standard deduction = $70,000

Step 3: Apply the Brackets

Step 4: Determine Your Rates

• Marginal rate: 22% (the bracket containing the last dollar of income)
• Effective rate: $10,180 ÷ $85,000 = 11.98%

Notice the effective rate is almost half the marginal rate. This is the power of the progressive bracket system — even though this filer is technically "in the 22% bracket," they only pay 22% on $20,250 of their $70,000 taxable income.

What Changed from 2025 to 2026?

The IRS uses the chained Consumer Price Index (C-CPI-U) to adjust tax parameters each fall, with the adjustments taking effect for the following tax year. For 2026 versus 2025:

Parameter	2025	2026	Change
10% bracket ceiling (single)	$11,925	$12,250	+$325
12% bracket ceiling (single)	$48,475	$49,750	+$1,275
22% bracket ceiling (single)	$103,350	$106,150	+$2,800
Standard deduction (single)	$15,000	$15,000	No change
Standard deduction (MFJ)	$30,000	$30,000	No change
AMT exemption (single)	$88,100	$90,500	+$2,400

The inflation adjustment for 2026 was approximately 2.7%, consistent with the Federal Reserve's progress on its price stability mandate. These adjustments mean a worker whose wages kept pace with inflation sees no real tax increase — the brackets rose to match the dollar-denominated raise.

Capital Gains Tax Rates for 2026

Long-term capital gains (assets held more than one year) and qualified dividends are taxed at preferential rates — 0%, 15%, or 20% — separate from your ordinary income bracket. For 2026:

Filing Status	0% Rate Up To	15% Rate Up To	20% Rate Above
Single	$48,350	$533,400	$533,400
Married Filing Jointly	$96,700	$600,050	$600,050
Head of Household	$64,750	$566,700	$566,700

The 3.8% Net Investment Income Tax (NIIT) also applies to investment income for taxpayers with MAGI above $200,000 (single) or $250,000 (MFJ), making the effective top capital gains rate 23.8%.

State Income Tax: One More Layer

Federal brackets are only part of the picture. Forty-one states plus Washington D.C. levy a state income tax on top of your federal obligation. Nine states — Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming — have no state income tax on wages.

State rates vary widely. A single filer earning $85,000 in California pays 9.3% state income tax on a substantial portion of income (California's top rate of 13.3% kicks in above $1 million). The same worker in Texas owes $0 in state income tax. When estimating take-home pay, always factor in your specific state's rates using a state-specific calculator.

Frequently Asked Questions

What is the difference between a marginal and effective tax rate?

Your marginal rate is the rate applied to your last dollar of income — the bracket you are in. Your effective rate is total tax paid divided by total gross income. Because the US uses a progressive system, only income above each bracket threshold is taxed at the higher rate. A single filer with $85,000 of gross income has a 22% marginal rate but pays only about 11.98% of their total income in federal tax.

What are the 2026 federal income tax brackets for married filing jointly?

For married filing jointly in 2026: 10% on income up to $24,500; 12% on $24,501–$99,500; 22% on $99,501–$212,300; 24% on $212,301–$405,200; 32% on $405,201–$515,300; 35% on $515,301–$775,200; and 37% on income over $775,200. These thresholds apply to taxable income after subtracting the $30,000 standard deduction.

What is the 2026 standard deduction?

The 2026 standard deduction is $15,000 for single filers and married filing separately, $30,000 for married filing jointly, and $22,500 for head of household. Taxpayers 65 or older and those who are legally blind receive an additional amount — $1,600 per qualifying status for single or HoH filers, $1,350 for married filers.

Do I pay 22% on all my income if I am in the 22% bracket?

No. The US tax system is marginal — you pay each rate only on the slice of income within that bracket. A single filer with $70,000 of taxable income pays 10% on the first $12,250, 12% on the next $37,500, and only 22% on the remaining $20,250. Moving into a higher bracket never makes previously earned income more expensive.

How much did the 2026 federal tax brackets change from 2025?

All bracket thresholds rose approximately 2.7% for 2026 to account for inflation measured by the chained CPI-U. The standard deduction held steady at $15,000 (single) and $30,000 (MFJ). The seven bracket rates — 10%, 12%, 22%, 24%, 32%, 35%, and 37% — did not change; only the income thresholds moved up.