Last updated: May 16, 2026
The 2026 tax brackets are official, and the seven federal income tax rates for tax year 2026 remain 10%, 12%, 22%, 24%, 32%, 35%, and 37%.
The rates themselves did not change, but the IRS adjusted the income thresholds and standard deduction for inflation. If you are planning for tax year 2026, this guide breaks down the full federal income tax brackets by filing status and explains how to estimate your taxable income.
Quick answer: The 2026 tax brackets remain 10%, 12%, 22%, 24%, 32%, 35%, and 37%. For tax year 2026, the standard deduction is $16,100 for single filers, $32,200 for married filing jointly, and $24,150 for heads of household. These amounts generally apply to returns filed in 2027.
Your exact 2026 tax bracket depends on your filing status and your taxable income (taxable income vs gross income) after deductions.
2026 Tax Brackets by Filing Status
2026 Tax Brackets for Single Filers
| Tax 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 |
2026 Tax Brackets for Married Filing Jointly
| Tax 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 |
2026 Tax Brackets for Head of Household
| Tax 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 Tax Brackets for Married Filing Separately
| Tax 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 $384,350 |
| 37% | Over $384,350 |
If you qualify as a surviving spouse, you use the same 2026 tax brackets as married filing jointly.
2026 Standard Deduction
Before applying the 2026 tax brackets, most taxpayers subtract either the standard deduction or their itemized deductions to determine taxable income.
| Filing Status | Standard Deduction 2026 |
|---|---|
| Single | $16,100 |
| Married Filing Jointly | $32,200 |
| Head of Household | $24,150 |
| Married Filing Separately | $16,100 |
| Qualifying Surviving Spouse | $32,200 |
Important: Tax brackets apply to taxable income, not gross income.
How the 2026 Tax Brackets Work
A higher tax bracket does not mean all of your income is taxed at that higher rate. Federal income tax uses a marginal tax system, which means each portion of your taxable income is taxed at the rate for that specific bracket.
Think of tax brackets as layers.
- The first portion of income is taxed at 10%
- The next portion is taxed at 12%
- Then 22%
- And so on
Only the income that falls into the higher bracket gets taxed at the higher rate.
Example: Single Filer With $60,000 of Taxable Income in 2026
If you are a single filer with $60,000 in taxable income in 2026:
- The first $12,400 is taxed at 10% = $1,240
- The next $38,000 is taxed at 12% = $4,560
- The remaining $9,600 is taxed at 22% = $2,112
Total federal income tax: $7,912
That means your top marginal rate is 22%, while your effective tax rate is much lower.
Did the TCJA Tax Cuts Expire in 2026?
No. The individual rate structure did not expire after 2025. The One, Big, Beautiful Bill Act, signed on July 4, 2025, kept the seven individual federal income tax rates in place permanently, according to IRS guidance.
What Is the Highest 2026 Tax Bracket?
The top 2026 tax bracket is 37%.
- Single filers: over $640,600
- Married filing jointly: over $768,700
- Head of household: over $640,600
- Married filing separately: over $384,350
FAQ About 2026 Tax Brackets
Are the 2026 tax brackets official?
Yes. The IRS released the official tax year 2026 inflation-adjusted brackets and deduction amounts.
Do the 2026 tax brackets apply to taxes filed in 2026?
No. They generally apply to income earned during tax year 2026 and to returns filed in 2027.
Do I use gross income or taxable income?
You use taxable income, which is your income after deductions and adjustments.
What is the 2026 standard deduction?
For 2026, the standard deduction is $16,100 for single filers, $32,200 for married filing jointly, and $24,150 for heads of household.
Did tax rates change for 2026?
No. The rates stayed the same, but the income thresholds and standard deduction increased for inflation.
Final Takeaway
The 2026 tax brackets keep the same seven federal income tax rates, but the IRS raised the thresholds and standard deduction for inflation. If you want to estimate your 2026 federal tax bill, start with your filing status, calculate your taxable income, and then apply the correct bracket table above.
Disclaimer: This article is for informational purposes only and should not be considered tax, legal, or financial advice. Tax outcomes depend on your full financial situation, deductions, credits, and filing status.
