Tax year 2026
2026 Federal Income Tax Brackets
Last updated
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
- What’s new for tax year 2026
- Federal tax deadlines
- Am I required to file?
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.
Related tax updates
- 2026 Standard Deduction Amounts
2026 federal standard deduction amounts for single, married filing jointly, and head of household — plus extra amounts for age 65 or blind.
- What's New for Tax Year 2026
Key U.S. federal tax changes for 2026 — brackets, deductions, credits, and post-TCJA planning notes. Verify all figures on IRS.gov.
- Federal Tax Deadlines for 2026–2027
Key U.S. federal tax dates — estimated payments, filing deadlines, and extensions. Confirm exact dates on IRS.gov each year.
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.