US federal tax brackets and standard deduction for 2026
All seven 2026 federal tax brackets for single, married and head-of-household filers, the new standard deduction, and how much tax you'll really pay.
The IRS publishes new brackets every autumn, adjusted for inflation. For 2026 they also reflect the One Big Beautiful Bill Act, which made the lower rates and larger standard deduction from 2018 permanent. These are the figures for income earned in 2026, which you’ll file in 2027.
2026 federal income tax brackets
| Rate | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 10% | Up to $12,400 | Up to $24,800 | Up to $17,700 |
| 12% | $12,400 to $50,400 | $24,800 to $100,800 | $17,700 to $67,450 |
| 22% | $50,400 to $105,700 | $100,800 to $211,400 | $67,450 to $105,700 |
| 24% | $105,700 to $201,775 | $211,400 to $403,550 | $105,700 to $201,750 |
| 32% | $201,775 to $256,225 | $403,550 to $512,450 | $201,750 to $256,200 |
| 35% | $256,225 to $640,600 | $512,450 to $768,700 | $256,200 to $640,600 |
| 37% | Over $640,600 | Over $768,700 | Over $640,600 |
The brackets apply to taxable income: what’s left after the standard deduction (or itemized deductions) and pre-tax contributions such as a 401(k).
Standard deduction for 2026
- Single or married filing separately: $16,100
- Married filing jointly: $32,200
- Head of household: $24,150
How much tax you actually pay
Each rate only applies to the slice of income inside its bracket. A single person earning $75,000 has $58,900 of taxable income after the standard deduction, and pays:
- 10% on the first $12,400: $1,240
- 12% on the next $38,000: $4,560
- 22% on the last $8,500: $1,870
That’s $7,670 in federal income tax, about 10% of salary, even though the top bracket reached is 22%. A married couple filing jointly on the same $75,000 pays $4,640, and a single filer on $250,000 pays $51,304.
Social Security and Medicare
On top of income tax, employees pay 6.2% Social Security on wages up to $184,500 in 2026 (a maximum of $11,439) and 1.45% Medicare on all wages. An extra 0.9% Medicare applies to wages over $200,000 for single filers and $250,000 for married couples filing jointly.
New deductions worth knowing about
The 2025 law added temporary deductions for 2025 to 2028: one for qualified tips, one for qualified overtime pay, and an extra deduction for people aged 65 and over. Each has income limits and conditions, and they’re claimed on your return, so check the IRS guidance if any of them could apply to you.
Add your state
Most states add their own income tax. Use the US paycheck calculator to see federal and state tax together, or go straight to your state, for example California, New York or Texas.