2026 federal income tax brackets
| Rate | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 10% | $0 to $12,400 | $0 to $24,800 | $0 to $17,700 |
| 12% | $12,401 to $50,400 | $24,801 to $100,800 | $17,701 to $67,450 |
| 22% | $50,401 to $105,700 | $100,801 to $211,400 | $67,451 to $105,700 |
| 24% | $105,701 to $201,775 | $211,401 to $403,550 | $105,701 to $201,750 |
| 32% | $201,776 to $256,225 | $403,551 to $512,450 | $201,751 to $256,200 |
| 35% | $256,226 to $640,600 | $512,451 to $768,700 | $256,201 to $640,600 |
| 37% | Over $640,600 | Over $768,700 | Over $640,600 |
These apply to taxable income, after the standard deduction of $16,100 single, $32,200 married filing jointly or $24,150 head of household. Married filing separately uses the single thresholds up to the 35% bracket.
These are the brackets for income earned in 2026: the return you file in early 2027, and the withholding on paychecks during 2026.
Tax formula for each bracket
Single
| Rate | Taxable income | Tax owed |
|---|---|---|
| 10% | $0 to $12,400 | 10% of taxable income |
| 12% | $12,401 to $50,400 | $1,240 + 12% of the amount over $12,400 |
| 22% | $50,401 to $105,700 | $5,800 + 22% of the amount over $50,400 |
| 24% | $105,701 to $201,775 | $17,966 + 24% of the amount over $105,700 |
| 32% | $201,776 to $256,225 | $41,024 + 32% of the amount over $201,775 |
| 35% | $256,226 to $640,600 | $58,448 + 35% of the amount over $256,225 |
| 37% | Over $640,600 | $192,979.25 + 37% of the amount over $640,600 |
Married filing jointly
| Rate | Taxable income | Tax owed |
|---|---|---|
| 10% | $0 to $24,800 | 10% of taxable income |
| 12% | $24,801 to $100,800 | $2,480 + 12% of the amount over $24,800 |
| 22% | $100,801 to $211,400 | $11,600 + 22% of the amount over $100,800 |
| 24% | $211,401 to $403,550 | $35,932 + 24% of the amount over $211,400 |
| 32% | $403,551 to $512,450 | $82,048 + 32% of the amount over $403,550 |
| 35% | $512,451 to $768,700 | $116,896 + 35% of the amount over $512,450 |
| 37% | Over $768,700 | $206,583.50 + 37% of the amount over $768,700 |
Head of household
| Rate | Taxable income | Tax owed |
|---|---|---|
| 10% | $0 to $17,700 | 10% of taxable income |
| 12% | $17,701 to $67,450 | $1,770 + 12% of the amount over $17,700 |
| 22% | $67,451 to $105,700 | $7,740 + 22% of the amount over $67,450 |
| 24% | $105,701 to $201,750 | $16,155 + 24% of the amount over $105,700 |
| 32% | $201,751 to $256,200 | $39,207 + 32% of the amount over $201,750 |
| 35% | $256,201 to $640,600 | $56,631 + 35% of the amount over $256,200 |
| 37% | Over $640,600 | $191,171 + 37% of the amount over $640,600 |
Worked example
Taxable income = $75,000 − $16,100 = $58,900
Tax = $12,400 × 10% + $38,000 × 12% + $8,500 × 22% = $7,670
A single filer earning $75,000 in 2026 with no other deductions owes $7,670 in federal income tax. That is a 22% bracket but a 10.2% effective rate, because only the top slice is taxed at 22%.
Sources: IRS Rev. Proc. 2025-32: tax year 2026 inflation adjustments; Social Security Administration: Contribution and benefit base. Checked November 13, 2026.
Other years: 2027