2026 tax brackets and federal income tax rates
These are the brackets for income you earn in 2026 and report on the return you file in 2027. There are seven rates, from 10% to 37%; the income ranges for each depend on your filing status. Figures are from IRS Revenue Procedure 2025-32 (checked October 15, 2026).
Quick tax calculator
Ordinary income only: no credits, capital-gains rates or other taxes. For self-employment income use the self-employment tax calculator; for tips, overtime, car-loan interest or age 65+ see the Schedule 1-A calculator.
2026 federal income tax brackets
Single
| Rate | Taxable income | Tax owed |
|---|---|---|
| 10% | $0 to $12,400 | 10% of taxable income |
| 12% | $12,401 to $50,400 | $1,240 plus 12% of the amount over $12,400 |
| 22% | $50,401 to $105,700 | $5,800 plus 22% of the amount over $50,400 |
| 24% | $105,701 to $201,775 | $17,966 plus 24% of the amount over $105,700 |
| 32% | $201,776 to $256,225 | $41,024 plus 32% of the amount over $201,775 |
| 35% | $256,226 to $640,600 | $58,448 plus 35% of the amount over $256,225 |
| 37% | Over $640,600 | $192,979.25 plus 37% of the amount over $640,600 |
Married filing jointly (and qualifying surviving spouse)
| Rate | Taxable income | Tax owed |
|---|---|---|
| 10% | $0 to $24,800 | 10% of taxable income |
| 12% | $24,801 to $100,800 | $2,480 plus 12% of the amount over $24,800 |
| 22% | $100,801 to $211,400 | $11,600 plus 22% of the amount over $100,800 |
| 24% | $211,401 to $403,550 | $35,932 plus 24% of the amount over $211,400 |
| 32% | $403,551 to $512,450 | $82,048 plus 32% of the amount over $403,550 |
| 35% | $512,451 to $768,700 | $116,896 plus 35% of the amount over $512,450 |
| 37% | Over $768,700 | $206,583.50 plus 37% of the amount over $768,700 |
Head of household
| Rate | Taxable income | Tax owed |
|---|---|---|
| 10% | $0 to $17,700 | 10% of taxable income |
| 12% | $17,701 to $67,450 | $1,770 plus 12% of the amount over $17,700 |
| 22% | $67,451 to $105,700 | $7,740 plus 22% of the amount over $67,450 |
| 24% | $105,701 to $201,750 | $16,155 plus 24% of the amount over $105,700 |
| 32% | $201,751 to $256,200 | $39,207 plus 32% of the amount over $201,750 |
| 35% | $256,201 to $640,600 | $56,631 plus 35% of the amount over $256,200 |
| 37% | Over $640,600 | $191,171 plus 37% of the amount over $640,600 |
Married filing separately
| Rate | Taxable income | Tax owed |
|---|---|---|
| 10% | $0 to $12,400 | 10% of taxable income |
| 12% | $12,401 to $50,400 | $1,240 plus 12% of the amount over $12,400 |
| 22% | $50,401 to $105,700 | $5,800 plus 22% of the amount over $50,400 |
| 24% | $105,701 to $201,775 | $17,966 plus 24% of the amount over $105,700 |
| 32% | $201,776 to $256,225 | $41,024 plus 32% of the amount over $201,775 |
| 35% | $256,226 to $384,350 | $58,448 plus 35% of the amount over $256,225 |
| 37% | Over $384,350 | $103,291.75 plus 37% of the amount over $384,350 |
How the brackets work
Each rate applies only to the income inside its band. A single filer earning $75,000 in wages subtracts the $16,100 standard deduction, leaving $58,900 of taxable income, which is taxed like this:
| Rate | Income taxed | Tax |
|---|---|---|
| 10% | $12,400 | $1,240 |
| 12% | $38,000 | $4,560 |
| 22% | $8,500 | $1,870 |
| Total | $58,900 | $7,670 |
That filer is in the 22% bracket, but their tax is 13% of taxable income and 10.2% of wages. (The IRS tax table rounds to $50 income bands for taxable income under $100,000, so the return may differ by a few dollars.)
2026 standard deduction
| Filing status | Standard deduction |
|---|---|
| Single or married filing separately | $16,100 |
| Married filing jointly or qualifying surviving spouse | $32,200 |
| Head of household | $24,150 |
| Extra if 65 or older, or blind (each), unmarried | $2,050 |
| Extra if 65 or older, or blind (each), married | $1,650 |
People 65 and older can also take the new senior deduction of up to $6,000 each on Schedule 1-A; see the Schedule 1-A calculator. To check whether itemizing beats the standard deduction, use the itemized vs standard deduction calculator.
2026 long-term capital gains rates
| Filing status | 0% rate up to | 15% rate up to |
|---|---|---|
| Single | $49,450 | $545,500 |
| Married filing jointly | $98,900 | $613,700 |
| Head of household | $66,200 | $579,600 |
| Married filing separately | $49,450 | $306,850 |
The 20% rate applies above the 15% limit. Thresholds are taxable income, including the gains. They apply to assets held more than a year and to qualified dividends; short-term gains are taxed at the ordinary rates above. Estimate the tax on a sale with the capital gains tax calculator. Interest from savings accounts and CDs is ordinary income; see how savings interest is taxed.
2027 tax brackets
The IRS has not published the 2027 brackets yet. It usually announces next year's inflation adjustments in October or November, and we will add them here once they are official. Until then, plan 2027 withholding and estimated payments with the 2026 figures.
Frequently asked questions
What is the difference between a marginal and an effective tax rate?
Your marginal rate is the rate on your last dollar of taxable income: the bracket you are "in". Your effective rate is your total tax divided by your income, and it is always lower, because only the income inside each bracket is taxed at that bracket's rate. In the example above, a single filer in the 22% bracket pays $7,670, an effective rate of 13% of taxable income.
Will moving into a higher bracket reduce my take-home pay?
No. A raise that pushes you into a higher bracket only taxes the extra dollars at the higher rate. Income below the new bracket keeps its lower rates.
Which year's brackets do I use for the return I file in 2027?
The 2026 brackets. Returns filed in 2027 report income earned in 2026. The 2027 brackets apply to income you earn in 2027, which you report in 2028; use them for 2027 withholding and estimated payments.
When will the 2027 brackets be released?
The IRS usually publishes next year's inflation adjustments in October or November. We add them to this page once they are official.
Is the standard deduction subtracted before the brackets apply?
Yes. The brackets apply to taxable income: your adjusted gross income minus the standard deduction ($16,100 single, $32,200 joint, $24,150 head of household for 2026) or your itemized deductions, and minus deductions such as the qualified business income deduction and the new Schedule 1-A deductions.
How are long-term capital gains and qualified dividends taxed?
At 0%, 15% or 20% instead of the ordinary rates, based on your taxable income. For 2026 the 0% rate applies up to $49,450 of taxable income single ($98,900 joint), and the 20% rate starts above $545,500 ($613,700 joint). A 3.8% net investment income tax can apply on top at higher incomes.
Official sources
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