Tax year 2026
2026 Federal Tax Brackets & Rates
Here are the tax year 2026 federal ordinary income tax brackets from IRS Revenue Procedure 2025-32. These amounts generally apply to returns filed in 2027.
Always confirm the final tables in the Form 1040 instructions and on IRS.gov.
2026 federal income tax rates
The seven marginal rates for 2026 remain 10%, 12%, 22%, 24%, 32%, 35%, and 37%.
Single filers
| 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% | $640,601 or more |
Married filing jointly
| 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% | $768,701 or more |
Head of household
| Rate | Taxable income |
|---|---|
| 10% | $0 to $17,700 |
| 12% | $17,701 to $67,450 |
| 22% | $67,451 to $105,700 |
| 24% | $105,701 to $201,775 |
| 32% | $201,776 to $256,200 |
| 35% | $256,201 to $640,600 |
| 37% | $640,601 or more |
Married filing separately generally uses thresholds close to half of the joint amounts for many brackets — confirm the MFS column in the official IRS rate schedule for your year.
How marginal brackets work
You do not pay your top rate on every dollar of income. You pay:
- 10% on income in the first bracket
- 12% on income in the next bracket
- And so on, up to your highest marginal rate
Example (single filer, simplified): If taxable income is $60,000 in 2026, part is taxed at 10%, part at 12%, and only the portion above $50,400 is taxed at 22%.
Taxable income is usually adjusted gross income (AGI) minus either the standard deduction or itemized deductions.
Related 2026 amounts
- 2026 standard deduction amounts
- 2026 capital gains tax rates
- What’s new for tax year 2026
- Federal tax deadlines
- Am I required to file?
- Compare tax software for 2026
Common mistakes
- Confusing gross income with taxable income when reading bracket tables
- Forgetting filing status changes bracket widths (especially marriage / head of household)
- Using last year’s software defaults without checking 2026 inflation updates
Source
IRS newsroom summary and Revenue Procedure 2025-32 (tax year 2026 inflation adjustments). Educational only — not tax advice.
Frequently asked questions
- What are the 2026 federal income tax rates?
- For tax year 2026, the seven marginal rates remain 10%, 12%, 22%, 24%, 32%, 35%, and 37%. The taxable-income ranges for each rate were inflation-adjusted in IRS Revenue Procedure 2025-32.
- Do I pay my top tax bracket rate on all my income?
- No. Federal income tax is marginal. You pay 10% on income in the first bracket, 12% on the next range, and so on—only the dollars that fall into your highest bracket are taxed at that top rate.
- What is the difference between gross income and taxable income for brackets?
- Bracket tables use taxable income—usually adjusted gross income minus the standard deduction or itemized deductions—not your total gross wages or revenue.
Related tax updates
- 2026 Capital Gains Tax Rates
2026 long-term capital gains rates of 0%, 15%, and 20% by taxable income and filing status—plus how they differ from ordinary brackets and the 3.8% NIIT.
- EITC 2026: Income Limits & Max Credits
2026 Earned Income Tax Credit maximums ($664–$8,231), phaseout income limits by filing status and children, and the $12,200 investment income cap. Confirm on IRS.gov.
- Child Tax Credit 2026: $2,200, Phaseouts & ACTC
2026 Child Tax Credit up to $2,200 per qualifying child under 17, ACTC up to $1,700, phaseouts at $200,000 / $400,000, and Credit for Other Dependents. Confirm on IRS.gov.
- 2026 Standard Deduction Amounts
2026 standard deduction: $16,100 single, $32,200 married filing jointly, $24,150 head of household—plus age 65 and blind extras. Verify on IRS.gov.
Important disclaimer
TaxPrepGuru provides general educational information about U.S. federal taxes. We are not a CPA firm, Enrolled Agent practice, or law firm. Nothing on this site is tax, legal, or financial advice. Tax rules change; always confirm figures and forms on IRS.gov or with a qualified tax professional before filing.