2026 tax brackets
Seven federal rates, from 10% to 37%. Single, the top rate starts at $640,600 of taxable income, and $768,700 filing jointly. The standard deduction is $16,100 single and $32,200 jointly.
Single
The standard deduction is $16,100. Taxable income is what is left after it, or after itemizing if that is more.
| Rate | On taxable income from | Up to |
|---|---|---|
| 10% | $0 | $12,400 |
| 12% | $12,400 | $50,400 |
| 22% | $50,400 | $105,700 |
| 24% | $105,700 | $201,775 |
| 32% | $201,775 | $256,225 |
| 35% | $256,225 | $640,600 |
| 37% | $640,600 | and up |
Married filing jointly
The standard deduction is $32,200 for the couple. Taxable income is what is left after it, or after itemizing if that is more.
| Rate | On taxable income from | Up to |
|---|---|---|
| 10% | $0 | $24,800 |
| 12% | $24,800 | $100,800 |
| 22% | $100,800 | $211,400 |
| 24% | $211,400 | $403,550 |
| 32% | $403,550 | $512,450 |
| 35% | $512,450 | $768,700 |
| 37% | $768,700 | and up |
Married filing separately
The standard deduction is $16,100. Taxable income is what is left after it, or after itemizing if that is more.
| Rate | On taxable income from | Up to |
|---|---|---|
| 10% | $0 | $12,400 |
| 12% | $12,400 | $50,400 |
| 22% | $50,400 | $105,700 |
| 24% | $105,700 | $201,775 |
| 32% | $201,775 | $256,225 |
| 35% | $256,225 | $384,350 |
| 37% | $384,350 | and up |
Head of household
The standard deduction is $24,150. Taxable income is what is left after it, or after itemizing if that is more.
| Rate | On taxable income from | Up to |
|---|---|---|
| 10% | $0 | $17,700 |
| 12% | $17,700 | $67,450 |
| 22% | $67,450 | $105,700 |
| 24% | $105,700 | $201,750 |
| 32% | $201,750 | $256,200 |
| 35% | $256,200 | $640,600 |
| 37% | $640,600 | and up |
How the brackets work, on $100,000
A single filer paid $100,000 takes off the $16,100 standard deduction, leaving $83,900 taxable. Each slice is taxed at its own rate.
| $12,400 at 10% | $1,240 |
| $38,000 at 12% | $4,560 |
| $33,500 at 22% | $7,370 |
| Federal income tax | $13,170 |
13.2% of pay, in the 22% bracket. With your state and payroll tax.
Long-term capital gains
Shares and funds held more than a year, and qualified dividends, are taxed at their own rates, stacked on top of the rest of taxable income. Gains held a year or less are taxed like pay.
| Filing status | 0% up to | 20% from |
|---|---|---|
| Single | $49,450 | $545,500 |
| Married filing jointly | $98,900 | $613,700 |
| Married filing separately | $49,450 | $306,850 |
| Head of household | $66,200 | $579,600 |
15% in between. The 3.8% net investment income tax adds on above $200,000 of income single, $250,000 jointly. What a sale would cost you.
2025 brackets, for this spring’s return
Single and filing jointly. The standard deduction was $15,750 single and $31,500 jointly.
| Rate | Single, from | Jointly, from |
|---|---|---|
| 10% | $0 | $0 |
| 12% | $11,925 | $23,850 |
| 22% | $48,475 | $96,950 |
| 24% | $103,350 | $206,700 |
| 32% | $197,300 | $394,600 |
| 35% | $250,525 | $501,050 |
| 37% | $626,350 | $751,600 |
Questions people ask
What are the 2026 federal tax brackets?
Seven rates: 10%, 12%, 22%, 24%, 32%, 35%, 37%. Single, the top 37% starts at $640,600 of taxable income; filing jointly, at $768,700. Each rate applies only to the income inside its bracket.
What is the standard deduction for 2026?
$16,100 single or married filing separately, $32,200 married filing jointly, and $24,150 head of household. At 65 or older, add $2,050 if unmarried or $1,650 for each married filer, and the senior deduction of up to $6,000 each comes on top through 2028.
How much federal tax do I pay on $100,000?
A single filer paid $100,000 has $83,900 of taxable income after the $16,100 standard deduction, and owes $13,170 of federal income tax: 13.2% of pay, though the bracket is 22%. Social Security and Medicare come on top.
Does moving into a higher bracket mean all my income is taxed more?
No. Only the dollars above the line are taxed at the higher rate; everything below keeps its lower rates. A raise never leaves you with less after federal income tax.
What are the capital gains tax rates for 2026?
Long-term gains and qualified dividends are taxed at 0% up to $49,450 of taxable income single ($98,900 jointly), 15% above that, and 20% from $545,500 ($613,700 jointly). The 3.8% net investment income tax adds on above $200,000 of income single, $250,000 jointly.
How did the brackets change from 2025?
They rose with inflation. The 12% bracket now ends at $50,400 single, from $48,475 in 2025, and the standard deduction went from $15,750 to $16,100 single.
Checked on October 29, 2026 against Rev. Proc. 2025-32, 2026 inflation adjustments, Rev. Proc. 2024-40, 2025 inflation adjustments and the Instructions for Form 1040. An estimate for your records, not tax advice.
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