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2026 federal income tax brackets
Single
| 10% | $0 – $12,400 |
|---|---|
| 12% | $12,400 – $50,400 |
| 22% | $50,400 – $105,700 |
| 24% | $105,700 – $201,775 |
| 32% | $201,775 – $256,225 |
| 35% | $256,225 – $640,600 |
| 37% | Over $640,600 |
Married filing jointly
| 10% | $0 – $24,800 |
|---|---|
| 12% | $24,800 – $100,800 |
| 22% | $100,800 – $211,400 |
| 24% | $211,400 – $403,550 |
| 32% | $403,550 – $512,450 |
| 35% | $512,450 – $768,700 |
| 37% | Over $768,700 |
Married filing separately
| 10% | $0 – $12,400 |
|---|---|
| 12% | $12,400 – $50,400 |
| 22% | $50,400 – $105,700 |
| 24% | $105,700 – $201,775 |
| 32% | $201,775 – $256,225 |
| 35% | $256,225 – $384,350 |
| 37% | Over $384,350 |
Head of household
| 10% | $0 – $17,700 |
|---|---|
| 12% | $17,700 – $67,450 |
| 22% | $67,450 – $105,700 |
| 24% | $105,700 – $201,750 |
| 32% | $201,750 – $256,200 |
| 35% | $256,200 – $640,600 |
| 37% | Over $640,600 |
Taxable income ranges. Source: IRS Rev. Proc. 2025-32 (tax year 2026 inflation adjustments).
All filing statuses, standard deduction and capital gains rates: 2026 tax brackets →
2026 standard deduction
- Single
- $16,100
- Married filing jointly
- $32,200
- Married filing separately
- $16,100
- Head of household
- $24,150
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 including the gains. A 3.8% net investment income tax applies above $200,000 (single) or $250,000 (joint) of income.
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 a single filer the 12% bracket starts at $12,400, 22% at $50,400 and the top 37% rate above $640,600. The full tables for every filing status are below.
What is the standard deduction for 2026?+
$16,100 for single filers and married filing separately, $32,200 for married filing jointly and $24,150 for heads of household. People 65+ or blind add $2,050 (unmarried) or $1,650 each (married).
What's the difference between my tax bracket and my effective rate?+
Only the income inside each bracket is taxed at that bracket's rate. A single filer earning $75,000 is in the 22% bracket but pays about $7,670 — an effective rate of 10.23% of total income.
Are tips and overtime tax-free now?+
For 2025 through 2028, up to $25,000 of qualified tips and up to $12,500 ($25,000 joint) of overtime premium pay can be deducted from federal taxable income, phasing out above $150,000 of income ($300,000 joint). Social Security, Medicare and most state taxes still apply. Use our tips & overtime calculator for details.
How much is the child tax credit in 2026?+
$2,200 per qualifying child under 17, of which up to $1,700 can be refunded. It phases out by $50 per $1,000 of income above $200,000 ($400,000 for joint filers).
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.