The United States taxes income in seven marginal brackets: 10%, 12%, 22%, 24%, 32%, 35% and 37%. The brackets below apply to income earned in 2026, which you report on the return you file in early 2027. The IRS sets the dollar thresholds each year to adjust for inflation.
2026 federal income tax brackets by filing status
Single
Std. deduction $16,100| 10% | $0 to $12,400 |
| 12% | $12,401 to $50,400 |
| 22% | $50,401 to $105,700 |
| 24% | $105,701 to $201,775 |
| 32% | $201,776 to $256,225 |
| 35% | $256,226 to $640,600 |
| 37% | $640,601 and above |
Married filing jointly
Std. deduction $32,200| 10% | $0 to $24,800 |
| 12% | $24,801 to $100,800 |
| 22% | $100,801 to $211,400 |
| 24% | $211,401 to $403,550 |
| 32% | $403,551 to $512,450 |
| 35% | $512,451 to $768,700 |
| 37% | $768,701 and above |
Married filing separately
Std. deduction $16,100| 10% | $0 to $12,400 |
| 12% | $12,401 to $50,400 |
| 22% | $50,401 to $105,700 |
| 24% | $105,701 to $201,775 |
| 32% | $201,776 to $256,225 |
| 35% | $256,226 to $384,350 |
| 37% | $384,351 and above |
Head of household
Std. deduction $24,150| 10% | $0 to $17,700 |
| 12% | $17,701 to $67,450 |
| 22% | $67,451 to $105,700 |
| 24% | $105,701 to $201,750 |
| 32% | $201,751 to $256,200 |
| 35% | $256,201 to $640,600 |
| 37% | $640,601 and above |
Source: IRS Rev. Proc. 2025-32. Taxable income thresholds.
These thresholds apply to taxable income, which is your income after the standard deduction or itemized deductions and other adjustments. They are not your gross pay.
2026 federal income tax brackets for a single filer
Because the standard deduction comes off first, you can earn more than the bracket floor before you reach it. This table shows the gross pay at which a single filer with no other deductions enters each 2026 bracket.
| Rate | Taxable income | Gross pay where it starts |
|---|---|---|
| 10% | $0 to $12,400 | Up to $16,100: $0 tax |
| 12% | $12,401 to $50,400 | $28,500 |
| 22% | $50,401 to $105,700 | $66,500 |
| 24% | $105,701 to $201,775 | $121,800 |
| 32% | $201,776 to $256,225 | $217,875 |
| 35% | $256,226 to $640,600 | $272,325 |
| 37% | $640,601 and above | $656,700 |
How much tax is that at common salaries?
| Gross pay | Taxable income | Federal income tax | Effective rate | Top bracket |
|---|---|---|---|---|
| $30,000 | $13,900 | $1,420 | 12.4% | 12% |
| $50,000 | $33,900 | $3,820 | 15.3% | 12% |
| $75,000 | $58,900 | $7,670 | 17.9% | 22% |
| $100,000 | $83,900 | $13,170 | 20.8% | 22% |
| $150,000 | $133,900 | $24,734 | 24.1% | 24% |
| $250,000 | $233,900 | $51,304 | 26.7% | 32% |
Single filer, 2026, standard deduction only, before credits and FICA.
How the federal income tax rate works
The federal income tax rate you hear about is your marginal rate, the rate on your last dollar of taxable income. A higher bracket never taxes your entire income at that rate. Only the slice of income inside each bracket is taxed at that bracket’s rate.
- Marginal rate: the rate on your next dollar of taxable income.
- Effective rate: total tax divided by income, always lower than the marginal rate.
- Moving into a higher bracket cannot reduce your take-home pay.
What changed from 2025
Every bracket threshold rose with inflation, and the standard deduction increased to $16,100 for single filers and $32,200 for married couples filing jointly. The rates themselves stay at 10% to 37% under the One Big Beautiful Bill Act.