The 2026 federal tax brackets keep the same seven rates as 2025 — 10%, 12%, 22%, 24%, 32%, 35% and 37% — with every income threshold adjusted upward for inflation under IRS Revenue Procedure 2025-32. The standard deduction is $16,100 for single filers, $32,200 for married couples filing jointly, and $24,150 for heads of household.
These are the brackets for income earned in 2026, reported on returns filed in early 2027. They apply to taxable income — what is left after deductions — not to your salary.
2026 tax brackets: single filers
10% on taxable income up to $12,400
12% on income from $12,401 to $50,400
22% on income from $50,401 to $105,700
24% on income from $105,701 to $201,775
32% on income from $201,776 to $256,225
35% on income from $256,226 to $640,600
37% on income over $640,600
2026 tax brackets: married filing jointly
10% on taxable income up to $24,800
12% on income from $24,801 to $100,800
22% on income from $100,801 to $211,400
24% on income from $211,401 to $403,550
32% on income from $403,551 to $512,450
35% on income from $512,451 to $768,700
37% on income over $768,700
Married filing separately uses the single-filer thresholds up to the 35% bracket, which tops out at $384,350, with 37% above that.
The standard deduction comes first
This is the part most people get wrong: the brackets do not apply to your salary. They apply to taxable income after the standard deduction (or itemized deductions, if those are larger). A single person earning $60,000 subtracts the $16,100 standard deduction first, so $43,900 goes through the brackets — not $60,000. The first $16,100 is effectively taxed at 0%.
The bottom two brackets got a bigger raise than the rest for 2026: the 10% and 12% ceilings rose about 4.0%, while thresholds above them rose about 2.3%, a gap written into the statute under the One Big Beautiful Bill Act (OBBBA). The rates themselves are now permanent and no longer expire after 2025.
The one thing people get wrong: your top bracket is not your tax rate
The system is marginal: only the income inside each bracket is taxed at that bracket’s rate. A single filer with $60,000 of salary and the standard deduction pays 10% on the first $12,400 of taxable income, 12% on the next chunk, and 22% only on the portion above $50,400. The effective rate is always lower than the top bracket — which is why a raise that pushes you into a higher bracket never leaves you with less take-home pay.
Other 2026 numbers worth knowing
Social Security wage base: $184,500. 401(k) elective deferral limit: $24,500. IRA contribution limit: $7,500. HSA limits: $4,400 self-only and $8,750 family. Estate and gift basic exclusion: $15,000,000. Additional standard deduction for age 65 or older, or blindness: $2,050 (single) or $1,650 per spouse (joint). On top of that, the OBBBA senior deduction of $6,000 for taxpayers 65 and older applies in addition to the standard deduction.
FAQ
What are the 2026 tax brackets? Seven rates — 10%, 12%, 22%, 24%, 32%, 35% and 37% — on inflation-adjusted income ranges set by IRS Revenue Procedure 2025-32.
What is the 2026 standard deduction? $16,100 single, $32,200 married filing jointly, $24,150 head of household.
Do the 2026 brackets apply to my salary? No — they apply to taxable income, which is your income after the standard or itemized deduction.
When do I file under the 2026 brackets? On the return you file in early 2027 for income earned in 2026.
Sources
– http://wealthypot.com/2026-tax-brackets/
– https://calcsystems.com/2026-tax-calculators/