2026 federal tax brackets—and how to use them
Find the 2026 federal income-tax brackets by filing status, standard deductions and worked examples showing why your top rate isn't your overall rate.
By Refund Answers • November 1, 2026
The 2026 federal ordinary-income tax rates are 10%, 12%, 22%, 24%, 32%, 35% and 37%. Your bracket depends on your filing status and taxable income, not simply your salary. These brackets apply to tax year 2026—generally the return you file in 2027. A return for 2025 filed during 2026 uses the 2025 brackets instead. See the IRS’s 2026 announcement.
2026 federal income-tax brackets
These are the ordinary-income brackets for individuals, not state-tax or payroll-tax rates. Ranges below are displayed in whole dollars; the higher rate applies only to income over the preceding bracket’s upper limit.
Single and married filing separately
| Rate | Single: taxable income | Married filing separately: taxable income |
|---|---|---|
| 10% | $0–$12,400 | $0–$12,400 |
| 12% | $12,401–$50,400 | $12,401–$50,400 |
| 22% | $50,401–$105,700 | $50,401–$105,700 |
| 24% | $105,701–$201,775 | $105,701–$201,775 |
| 32% | $201,776–$256,225 | $201,776–$256,225 |
| 35% | $256,226–$640,600 | $256,226–$384,350 |
| 37% | Over $640,600 | Over $384,350 |
Married filing jointly and head of household
| Rate | Married filing jointly: taxable income | Head of household: taxable income |
|---|---|---|
| 10% | $0–$24,800 | $0–$17,700 |
| 12% | $24,801–$100,800 | $17,701–$67,450 |
| 22% | $100,801–$211,400 | $67,451–$105,700 |
| 24% | $211,401–$403,550 | $105,701–$201,750 |
| 32% | $403,551–$512,450 | $201,751–$256,200 |
| 35% | $512,451–$768,700 | $256,201–$640,600 |
| 37% | Over $768,700 | Over $640,600 |
Qualifying surviving spouses use the married-filing-jointly rate schedule. All thresholds above come from IRS Revenue Procedure 2025-32, section 4.01.
Use taxable income, not gross pay
Deductions reduce the income subject to tax; credits reduce the tax itself. The IRS explains this distinction in its credits and deductions guide.
For 2026, the basic standard deduction is:
| Filing status | Standard deduction |
|---|---|
| Single or married filing separately | $16,100 |
| Married filing jointly or qualifying surviving spouse | $32,200 |
| Head of household | $24,150 |
These amounts are confirmed in Revenue Procedure 2025-32, section 4.14. Different rules can apply to dependents, and additional standard deductions can apply for age or blindness. Some taxpayers cannot take the standard deduction; for example, married-separate filers cannot take it if their spouse itemizes, according to the IRS deductions guide.
For a simple illustration, a single filer with $136,100 in adjusted gross income, eligible for the $16,100 basic standard deduction and with no other deductions, would have $120,000 in taxable income. That puts the top portion—not the entire amount—in the 24% bracket.
Worked examples: Your top rate is not your overall rate
The IRS describes tax brackets as layers: entering a higher bracket does not make all your income taxable at that higher rate. Only the portion in the new bracket receives the higher rate. See the IRS explanation of marginal rates.
Example 1: Single filer with $120,000 of taxable income
Assume all taxable income is ordinary income, with no credits or additional taxes. Using the 2026 rate schedule:
| Income layer | Calculation | Tax |
|---|---|---|
| First $12,400 | $12,400 × 10% | $1,240 |
| Next $38,000 | ($50,400 − $12,400) × 12% | $4,560 |
| Next $55,300 | ($105,700 − $50,400) × 22% | $12,166 |
| Remaining $14,300 | ($120,000 − $105,700) × 24% | $3,432 |
| Total | $21,398 |
The marginal rate is 24%. But the bracket-based tax divided by taxable income is about 17.83%: $21,398 ÷ $120,000. Multiplying all $120,000 by 24% would incorrectly produce $28,800.
Example 2: Crossing from 22% to 24%
Under the same ordinary-income assumptions, a single filer with exactly $105,700 of taxable income has $17,966 of tax under the rate schedule. If taxable income rises to $106,700, only the additional $1,000 falls in the 24% bracket:
$17,966 + ($1,000 × 24%) = $18,206.
The bracket-based tax increases by $240, not by repricing the earlier income at 24%. This example holds deductions, credits and other taxes constant; changes to those items can change the actual result. Both examples use the 2026 IRS rate schedules.
What the brackets cannot tell you
These calculations are not a complete tax return. For example, net long-term capital gains may receive different rates, and the alternative minimum tax has separate rules. Use tax-year-2026 software or a qualified tax professional for the full calculation, especially if you are unsure of your filing status or deductions.
Your bracket alone does not determine your refund. A refund generally means you paid more tax during the year than you owe; refundable credits can also produce money back, as the IRS explains. If you have already filed and need to locate a refund, use our federal refund-status checklist.