US Federal Tax Brackets 2026, Explained
Published July 24, 2026By Samson PG
Moving into a higher bracket doesn't raise the tax on income you already earned in a lower one. Here's how the 2026 brackets actually work.
The IRS adjusts federal income tax brackets for inflation every year. For 2026, seven marginal rates apply — 10%, 12%, 22%, 24%, 32%, 35%, and 37% — with thresholds that depend on your filing status.
TryCalculatingNow’s calculator is math only — not tax advice, not a filing, and federal only (no state tax).
2026 brackets by filing status
Single / Married Filing Separately
| Rate | Taxable income over |
|---|---|
| 10% | $0 |
| 12% | $12,400 |
| 22% | $50,400 |
| 24% | $105,700 |
| 32% | $201,775 |
| 35% | $256,225 |
| 37% | $640,600 |
Married Filing Jointly
| Rate | Taxable income over |
|---|---|
| 10% | $0 |
| 12% | $24,800 |
| 22% | $100,800 |
| 24% | $211,400 |
| 32% | $403,550 |
| 35% | $512,450 |
| 37% | $768,700 |
Head of Household
| Rate | Taxable income over |
|---|---|
| 10% | $0 |
| 12% | $17,700 |
| 22% | $67,450 |
| 24% | $105,700 |
| 32% | $201,775 |
| 35% | $256,200 |
| 37% | $640,600 |
2026 standard deduction
- Single / Married Filing Separately: $16,100
- Married Filing Jointly: $32,200
- Head of Household: $24,150
This is what most filers subtract before applying the brackets above — itemizing instead of taking the standard deduction only makes sense if your itemized total is larger.
Marginal rate vs effective rate
The most common misread of a tax bracket table: people assume the top rate applies to all their income. It doesn’t. Only the portion of income inside each band is taxed at that band’s rate — moving into the 22% bracket doesn’t touch the dollars already taxed at 10% and 12%.
Marginal rate is the rate on your last dollar of taxable income. Effective rate is total tax divided by gross income, and it’s always lower than the marginal rate because the earlier brackets are taxed at lower rates first.
What this doesn’t cover
Federal brackets are one piece of the picture. Not modeled here: state or local income tax (several states charge none), itemized deductions, tax credits (child tax credit, EITC), self-employment tax, capital gains rates, or payroll taxes (Social Security, Medicare). For an exact number, use IRS Free File, tax software, or a CPA.
Use TryCalculatingNow US Federal Tax Calculator
TryCalculatingNow US Federal Tax Calculator applies the 2026 brackets and standard deduction to your gross income and filing status, then shows taxable income, tax, effective rate, and marginal rate — locally in your browser, not uploaded to our servers for processing.
FAQ
What are the 2026 federal tax brackets?
Seven rates: 10%, 12%, 22%, 24%, 32%, 35%, and 37%, with thresholds that differ by filing status. See the tables above.
Did the brackets change from 2025?
Yes — the IRS adjusts every bracket and the standard deduction for inflation each year, so 2026 thresholds are higher than 2025’s.
Does this include state tax?
No. State income tax rules vary by state, and some states (like Texas and Florida) charge none. This tool is federal only.
Why is my effective rate so much lower than my top bracket?
Because only your last dollars are taxed at your marginal rate — everything below each threshold is taxed at the lower rate for that band, pulling your overall (effective) rate down.