Federal data trackers
2026 Federal Income Tax Brackets and Standard Deduction
These are the marginal federal income tax brackets and standard deduction amounts for tax year 2026, as published by the IRS. Marginal means each rate applies only to income within that range, not your whole income.
Tax year 2026 (IRS)
2026 brackets — Single
| Marginal rate | Taxable income |
|---|---|
| 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% | Over $640,600 |
2026 brackets — Married filing jointly
| Marginal rate | Taxable income |
|---|---|
| 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% | Over $768,700 |
2026 brackets — Head of household
| Marginal rate | Taxable income |
|---|---|
| 10% | $0 – $17,700 |
| 12% | $17,700 – $67,450 |
| 22% | $67,450 – $105,700 |
| 24% | $105,700 – $201,775 |
| 32% | $201,775 – $256,200 |
| 35% | $256,200 – $640,600 |
| 37% | Over $640,600 |
2026 standard deduction
| Filing status | Standard deduction |
|---|---|
| Single | $16,100 |
| Married filing jointly | $32,200 |
| Head of household | $24,150 |
Sources
Frequently asked questions
Do these rates apply to my whole income?
No. Federal income tax is marginal: each rate applies only to the portion of your taxable income that falls inside that bracket. Your taxable income is your income after the standard deduction (or itemized deductions).
What is taxable income?
Taxable income is your gross income minus adjustments and either the standard deduction or your itemized deductions. The brackets above apply to that figure, not to your gross pay.