2026 Federal Income Tax Brackets and Rates

Complete guide to the 2026 federal income tax brackets for all filing statuses. Find your bracket, understand marginal vs. effective rates, and see exactly how your income is taxed.

What Tax Bracket Am I In?

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2026 Federal Tax Brackets by Filing Status

Single (Standard Deduction: $16,100)

Tax RateTaxable Income RangeTax on Range
10%$0 to $12,400Up to $1,240
12%$12,400 to $50,400Up to $4,560
22%$50,400 to $105,700Up to $12,166
24%$105,700 to $201,775Up to $23,058
32%$201,775 to $256,225Up to $17,424
35%$256,225 to $640,600Up to $134,531
37%$640,600 and aboveVaries

Married Filing Jointly (Standard Deduction: $32,200)

Tax RateTaxable Income RangeTax on Range
10%$0 to $24,800Up to $2,480
12%$24,800 to $100,800Up to $9,120
22%$100,800 to $211,400Up to $24,332
24%$211,400 to $403,550Up to $46,116
32%$403,550 to $512,450Up to $34,848
35%$512,450 to $768,700Up to $89,688
37%$768,700 and aboveVaries

Head of Household (Standard Deduction: $24,150)

Tax RateTaxable Income RangeTax on Range
10%$0 to $17,700Up to $1,770
12%$17,700 to $67,450Up to $5,970
22%$67,450 to $105,700Up to $8,415
24%$105,700 to $201,750Up to $23,052
32%$201,750 to $256,200Up to $17,424
35%$256,200 to $640,600Up to $134,540
37%$640,600 and aboveVaries

Marginal vs. Effective Tax Rate

The most common tax misconception is confusing your marginal rate with your effective rate. If you earn $85,000, you are "in the 22% bracket," but that does not mean 22% of your income goes to federal tax. Here is why:

$85,000 single filer, 2026:

Taxable income (after $16,100 deduction)$68,900
10% on first $12,400$1,240
12% on $12,400 to $50,400$4,560
22% on $50,400 to $68,900$4,070
Total Federal Tax$9,870
Marginal rate22%
Effective rate ($9,870 / $85,000)11.6%

Your marginal rate matters for raises, bonuses, and deductions. Every additional dollar earned is taxed at 22%, not 11.8%. Conversely, every dollar of tax deduction saves you 22 cents in federal tax. Understanding this distinction is key to smart financial planning. Use our salary comparison calculator to see how raises are taxed at the marginal rate.

Salary-to-Bracket Quick Reference (Single Filer)

Gross SalaryMarginal BracketEffective Federal RateFederal TaxMonthly Take-Home
$30,00012%4.7%$1,420$2,190
$40,00012%6.6%$2,620$2,860
$50,00012%7.6%$3,820$3,530
$60,00012%8.4%$5,020$4,199
$75,00022%10.2%$7,670$5,133
$85,00022%11.6%$9,870$5,719
$100,00022%13.2%$13,170$6,598
$120,00022%14.6%$17,570$7,771
$150,00024%16.5%$24,734$9,483
$200,00024%18.4%$36,734$12,411

2026 FICA Tax Rates

In addition to federal income tax, all W-2 employees pay FICA taxes:

Social Security

6.2%

On wages up to $184,500

Medicare

1.45%

On all wages (uncapped)

Additional Medicare

0.9%

On wages above $200,000

Learn more at socialsecuritytaxrate.com and medicaretaxrate.com.

Frequently Asked Questions

What are the 2026 federal tax brackets?+
For single filers in 2026, the brackets are: 10% on taxable income up to $12,400, 12% from $12,400 to $50,400, 22% from $50,400 to $105,700, 24% from $105,700 to $201,775, 32% from $201,775 to $256,225, 35% from $256,225 to $640,600, and 37% on taxable income above $640,600. These apply to income after the standard deduction.
What is the standard deduction for 2026?+
The 2026 standard deduction is $16,100 for single filers and married filing separately, $32,200 for married filing jointly, and $24,150 for head of household. Additional amounts apply for taxpayers who are 65 or older or blind.
What is the difference between marginal and effective tax rate?+
Your marginal rate is the percentage you pay on your last dollar of income (your highest bracket). Your effective rate is the actual average rate across all your income. For example, a single filer earning $85,000 has a marginal rate of 22% but an effective federal income tax rate of about 12.6%, because lower portions of income are taxed at 10% and 12%.
How do tax brackets work with deductions?+
The standard deduction is subtracted from your gross income before brackets are applied. If you earn $75,000 and take the $16,100 standard deduction, only $58,900 is subject to federal income tax. That $58,900 is then split across the 10%, 12%, and 22% brackets based on the bracket thresholds.
Did 2026 tax brackets change from 2025?+
The seven tax rates (10% through 37%) remain the same, but the income thresholds increased by approximately 3-4% for inflation. For example, the 22% bracket for single filers starts at $50,400 in 2026 versus $48,475 in 2025. The standard deduction also increased from $15,700 to $16,100 for single filers.