2026 Federal Income Tax Brackets and Rates
The seven federal rates apply to taxable income — income after the standard or itemized deduction — not to gross salary. Each rate applies only to the slice of income inside its bracket.
Source: Rev. Proc. 2025-32 · Last reviewed 8 October 2026
Single
| Taxable income | Rate |
|---|---|
| $0 – $12,400 | 10% |
| $12,400 – $50,400 | 12% |
| $50,400 – $105,700 | 22% |
| $105,700 – $201,775 | 24% |
| $201,775 – $256,225 | 32% |
| $256,225 – $640,600 | 35% |
| Over $640,600 | 37% |
Married filing jointly (and qualifying surviving spouse)
| Taxable income | Rate |
|---|---|
| $0 – $24,800 | 10% |
| $24,800 – $100,800 | 12% |
| $100,800 – $211,400 | 22% |
| $211,400 – $403,550 | 24% |
| $403,550 – $512,450 | 32% |
| $512,450 – $768,700 | 35% |
| Over $768,700 | 37% |
Married filing separately
| Taxable income | Rate |
|---|---|
| $0 – $12,400 | 10% |
| $12,400 – $50,400 | 12% |
| $50,400 – $105,700 | 22% |
| $105,700 – $201,775 | 24% |
| $201,775 – $256,225 | 32% |
| $256,225 – $384,350 | 35% |
| Over $384,350 | 37% |
Head of household
| Taxable income | Rate |
|---|---|
| $0 – $17,700 | 10% |
| $17,700 – $67,450 | 12% |
| $67,450 – $105,700 | 22% |
| $105,700 – $201,750 | 24% |
| $201,750 – $256,200 | 32% |
| $256,200 – $640,600 | 35% |
| Over $640,600 | 37% |
2026 standard deduction
| Filing status | Standard deduction |
|---|---|
| Single | $16,100 |
| Married filing jointly | $32,200 |
| Married filing separately | $16,100 |
| Head of household | $24,150 |
| Additional, age 65+ or blind (per box) | $2,050 unmarried · $1,650 married |
2026 long-term capital gains and qualified dividends
| Filing status | 0% up to · 15% up to · 20% above |
|---|---|
| Single | $49,450 · $545,500 |
| Married filing jointly | $98,900 · $613,700 |
| Married filing separately | $49,450 · $306,850 |
| Head of household | $66,200 · $579,600 |
Example
A single filer with $100,000 of wages has $83,900 of taxable income after the $16,100 standard deduction. Tax is 10% of the first $12,400 ($1,240), 12% of the next $38,000 ($4,560) and 22% of the remaining $33,500 ($7,370): $13,170 by the rate schedule. The IRS Tax Table, used below $100,000, rounds within $50 rows and gives $13,176. Only the last dollar is taxed at 22%, so the effective rate is about 13%.
Try the federal income tax calculator or the take-home pay calculator. Official source: Rev. Proc. 2025-32.