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2026 federal income tax brackets
These rates apply to taxable income — your income after the standard (or itemized) deduction — for returns filed in 2027. Source: IRS Rev. Proc. 2025-32 (tax year 2026 inflation adjustments).
Single
| Rate | Taxable income | Tax owed |
|---|---|---|
| 10% | $0 – $12,400 | 10% of income |
| 12% | $12,401 – $50,400 | $1,240 + 12% over $12,400 |
| 22% | $50,401 – $105,700 | $5,800 + 22% over $50,400 |
| 24% | $105,701 – $201,775 | $17,966 + 24% over $105,700 |
| 32% | $201,776 – $256,225 | $41,024 + 32% over $201,775 |
| 35% | $256,226 – $640,600 | $58,448 + 35% over $256,225 |
| 37% | over $640,600 | $192,979 + 37% over $640,600 |
Married filing jointly
| Rate | Taxable income | Tax owed |
|---|---|---|
| 10% | $0 – $24,800 | 10% of income |
| 12% | $24,801 – $100,800 | $2,480 + 12% over $24,800 |
| 22% | $100,801 – $211,400 | $11,600 + 22% over $100,800 |
| 24% | $211,401 – $403,550 | $35,932 + 24% over $211,400 |
| 32% | $403,551 – $512,450 | $82,048 + 32% over $403,550 |
| 35% | $512,451 – $768,700 | $116,896 + 35% over $512,450 |
| 37% | over $768,700 | $206,584 + 37% over $768,700 |
Married filing separately
| Rate | Taxable income | Tax owed |
|---|---|---|
| 10% | $0 – $12,400 | 10% of income |
| 12% | $12,401 – $50,400 | $1,240 + 12% over $12,400 |
| 22% | $50,401 – $105,700 | $5,800 + 22% over $50,400 |
| 24% | $105,701 – $201,775 | $17,966 + 24% over $105,700 |
| 32% | $201,776 – $256,225 | $41,024 + 32% over $201,775 |
| 35% | $256,226 – $384,350 | $58,448 + 35% over $256,225 |
| 37% | over $384,350 | $103,292 + 37% over $384,350 |
Head of household
| Rate | Taxable income | Tax owed |
|---|---|---|
| 10% | $0 – $17,700 | 10% of income |
| 12% | $17,701 – $67,450 | $1,770 + 12% over $17,700 |
| 22% | $67,451 – $105,700 | $7,740 + 22% over $67,450 |
| 24% | $105,701 – $201,750 | $16,155 + 24% over $105,700 |
| 32% | $201,751 – $256,200 | $39,207 + 32% over $201,750 |
| 35% | $256,201 – $640,600 | $56,631 + 35% over $256,200 |
| 37% | over $640,600 | $191,171 + 37% over $640,600 |
2026 standard deduction
Single
$16,100
Married filing jointly
$32,200
Married filing separately
$16,100
Head of household
$24,150
People 65 or older or blind add $2,050 (unmarried) or $1,650 (married, per person). Seniors may also claim the new deduction for 2025–2028 — see our tax law changes checker.
How much federal tax will you pay in 2026?
Federal income tax on wages with the standard deduction, no children or other credits. Your bracket is the marginal rate; the effective rate is what you actually pay on all your income.
| Wages | Single: tax | Bracket / effective | Married: tax | Bracket / effective |
|---|---|---|---|---|
| $40,000 | $2,620 | 12% / 6.5% | $780 | 10% / 1.9% |
| $60,000 | $5,020 | 12% / 8.4% | $2,840 | 12% / 4.7% |
| $75,000 | $7,670 | 22% / 10.2% | $4,640 | 12% / 6.2% |
| $100,000 | $13,170 | 22% / 13.2% | $7,640 | 12% / 7.6% |
| $150,000 | $24,734 | 24% / 16.5% | $15,340 | 22% / 10.2% |
| $250,000 | $51,304 | 32% / 20.7% | $37,468 | 24% / 15% |
| $500,000 | $138,134 | 35% / 28.2% | $102,608 | 32% / 21% |
Want the full picture including Social Security, Medicare and state tax? Use the salary after taxes calculator.
2026 long-term capital gains rates
| Filing status | 0% up to | 15% up to | 20% above |
|---|---|---|---|
| Single | $49,450 | $545,500 | $545,500 |
| Married filing jointly | $98,900 | $613,700 | $613,700 |
| Married filing separately | $49,450 | $306,850 | $306,850 |
| Head of household | $66,200 | $579,600 | $579,600 |
Thresholds are taxable income. A 3.8% net investment income tax also applies above $200,000 (single) or $250,000 (married filing jointly).
Assumptions
- 2026 federal rules: IRS brackets, standard deduction and capital gains thresholds (Rev. Proc. 2025-32), plus Schedule 1-A deductions (2025–2028).
- MAGI is treated as equal to AGI (true unless you exclude foreign or Puerto Rico income). Net investment income tax treats 'other income' as investment income.
- Doesn't include state tax, AMT, the earned income credit, education credits or the 20% qualified business income deduction (so self-employed results may run high).
- Estimates only — your actual tax depends on your full return.
Frequently asked questions
What are the 2026 federal tax brackets?+
Seven rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%. For single filers the 12% bracket starts at $12,400, 22% at $50,400, 24% at $105,700, 32% at $201,775, 35% at $256,225 and 37% above $640,600 of taxable income.
What is the 2026 standard deduction?+
$16,100 for single filers and married filing separately, $32,200 for married couples filing jointly, and $24,150 for heads of household.
If I move into a higher bracket, is all my income taxed at the higher rate?+
No. Only the dollars inside each bracket are taxed at that bracket's rate. A raise that pushes you into the next bracket only taxes the extra dollars at the higher rate, so you always take home more.
How much federal tax do I pay on $100,000 in 2026?+
A single filer earning $100,000 in wages has $83,900 of taxable income after the standard deduction and owes about $13,170 — an effective rate of 13.2%, though the top (marginal) bracket is 22%.
When will the 2027 tax brackets be released?+
The IRS usually publishes next year's inflation-adjusted brackets in late October or November. We update this page and our calculators when the official revenue procedure comes out.
Related calculators
Uses 2026 rules and limits. Last reviewed October 15, 2026. Calculator version 1.0.0. Sources: IRS Rev. Proc. 2025-32 (tax year 2026 inflation adjustments) · IRS Schedule 1-A (tips, overtime, car loan interest, seniors) · IRS — OBBBA deductions for working Americans and seniors · Journal of Accountancy — Social Security wage base and COLA for 2026 · IRS Instructions for Schedule A (SALT limitation worksheet). Results are estimates for educational purposes, not financial, tax or lending advice. How we check our numbers.