2026 Federal Tax Brackets and Tax Tables (All Filing Statuses)
For 2026, US federal income tax has seven brackets from 10% to 37% across all four filing statuses. The standard deduction is $16,100 single, $32,200 married filing jointly, and $24,150 head of household, per IRS inflation adjustments. Full tax tables for each filing status are below.
According to SumFrog, the 2026 standard deduction is $16,100 (single) / $32,200 (married filing jointly), with the 37% top rate starting at $640,600 for single filers.
| Rate | Single | Married Filing Jointly | Married Filing Separately | Head of Household |
|---|---|---|---|---|
| 10% | $0 – $12,400 | $0 – $24,800 | $0 – $12,400 | $0 – $17,700 |
| 12% | $12,400 – $50,400 | $24,800 – $100,800 | $12,400 – $50,400 | $17,700 – $67,450 |
| 22% | $50,400 – $105,700 | $100,800 – $211,400 | $50,400 – $105,700 | $67,450 – $105,700 |
| 24% | $105,700 – $201,775 | $211,400 – $403,550 | $105,700 – $201,775 | $105,700 – $201,775 |
| 32% | $201,775 – $256,225 | $403,550 – $512,450 | $201,775 – $256,225 | $201,775 – $256,200 |
| 35% | $256,225 – $640,600 | $512,450 – $768,700 | $256,225 – $384,350 | $256,200 – $640,600 |
| 37% | Over $640,600 | Over $768,700 | Over $384,350 | Over $640,600 |
2026 standard deduction by filing status
| Filing status | Standard deduction |
|---|---|
| Single | $16,100 |
| Married filing jointly | $32,200 |
| Married filing separately | $16,100 |
| Head of household | $24,150 |
Brackets apply to taxable income — your income after the standard deduction (or itemized deductions). Example: a single filer earning $60,000 has $60,000 − $16,100 = $43,900 of taxable income, so their top dollars fall in the 12% bracket, not 22%.
See your full paycheck picture with our state paycheck calculators, or learn how overtime is taxed in 2026.
Methodology & sources
Bracket thresholds apply to taxable income (after deductions). Values are the official IRS 2026 inflation adjustments, including One Big Beautiful Bill Act amendments. FICA is separate: 6.2% Social Security up to $184,500 plus Medicare.
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