Tax year 2026
2026 Federal Tax Rates
Federal income tax brackets and standard deductions for tax year 2026 — the returns you’ll file in 2027. Rates apply to taxable income, after deductions.
Standard deduction
$16,100Single
$32,200Married Filing Jointly & Surviving Spouses
$24,150Head of Household
$16,100Married Filing Separately
Age 65 or older, or blind: add $1,650 per condition if married, or $2,050 if unmarried and not a surviving spouse.
| Rate | Taxable income | The tax is |
|---|---|---|
| 10% | Up to $12,400 | 10% of taxable income |
| 12% | $12,400 – $50,400 | $1,240 + 12% of the amount over $12,400 |
| 22% | $50,400 – $105,700 | $5,800 + 22% of the amount over $50,400 |
| 24% | $105,700 – $201,775 | $17,966 + 24% of the amount over $105,700 |
| 32% | $201,775 – $256,225 | $41,024 + 32% of the amount over $201,775 |
| 35% | $256,225 – $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 |
| Rate | Taxable income | The tax is |
|---|---|---|
| 10% | Up to $24,800 | 10% of taxable income |
| 12% | $24,800 – $100,800 | $2,480 + 12% of the amount over $24,800 |
| 22% | $100,800 – $211,400 | $11,600 + 22% of the amount over $100,800 |
| 24% | $211,400 – $403,550 | $35,932 + 24% of the amount over $211,400 |
| 32% | $403,550 – $512,450 | $82,048 + 32% of the amount over $403,550 |
| 35% | $512,450 – $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 |
| Rate | Taxable income | The tax is |
|---|---|---|
| 10% | Up to $17,700 | 10% of taxable income |
| 12% | $17,700 – $67,450 | $1,770 + 12% of the amount over $17,700 |
| 22% | $67,450 – $105,700 | $7,740 + 22% of the amount over $67,450 |
| 24% | $105,700 – $201,750 | $16,155 + 24% of the amount over $105,700 |
| 32% | $201,750 – $256,200 | $39,207 + 32% of the amount over $201,750 |
| 35% | $256,200 – $640,600 | $56,631 + 35% of the amount over $256,200 |
| 37% | Over $640,600 | $191,171 + 37% of the amount over $640,600 |
| Rate | Taxable income | The tax is |
|---|---|---|
| 10% | Up to $12,400 | 10% of taxable income |
| 12% | $12,400 – $50,400 | $1,240 + 12% of the amount over $12,400 |
| 22% | $50,400 – $105,700 | $5,800 + 22% of the amount over $50,400 |
| 24% | $105,700 – $201,775 | $17,966 + 24% of the amount over $105,700 |
| 32% | $201,775 – $256,225 | $41,024 + 32% of the amount over $201,775 |
| 35% | $256,225 – $384,350 | $58,448 + 35% of the amount over $256,225 |
| 37% | Over $384,350 | $103,291.75 + 37% of the amount over $384,350 |
| Filing status | 0% rate | 15% rate | 20% rate |
|---|---|---|---|
| Married Filing Jointly & Surviving Spouses | Up to $98,900 | $98,900 – $613,700 | Over $613,700 |
| Head of Household | Up to $66,200 | $66,200 – $579,600 | Over $579,600 |
| Single | Up to $49,450 | $49,450 – $545,500 | Over $545,500 |
| Married Filing Separately | Up to $49,450 | $49,450 – $306,850 | Over $306,850 |
Source:IRS Rev. Proc. 2025-32 (PDF) · IRS news release IR-2025-103. Figures reflect the law as of October 9, 2025. This page is general information, not tax advice — your situation may differ.
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