There are seven federal income tax rates for 2026: 10%, 12%, 22%, 24%, 32%, 35% and 37%. For single filers, the 10% rate applies to the first $12,400 of taxable income and the top 37% rate to taxable income over $640,600; for married couples filing jointly, the brackets are twice as wide up to the 32% rate and 37% starts at $768,700.
Key facts
- Brackets apply to taxable income: your income after the 2026 standard deduction ($16,100 single, $32,200 married filing jointly, $24,150 head of household) or itemized deductions.
- Each rate applies only to the income inside its bracket, so moving into a higher bracket never lowers your take-home pay.
- These brackets cover income earned in 2026, reported on the tax return you file in 2027.
- Long-term capital gains and qualified dividends use separate 0%, 15% and 20% brackets.
2026 tax brackets for single filers
| Tax rate | Taxable income | Tax owed |
|---|---|---|
| 10% | $0 to $12,400 | 10% of taxable income |
| 12% | $12,401 to $50,400 | $1,240 + 12% of the amount over $12,400 |
| 22% | $50,401 to $105,700 | $5,800 + 22% of the amount over $50,400 |
| 24% | $105,701 to $201,775 | $17,966 + 24% of the amount over $105,700 |
| 32% | $201,776 to $256,225 | $41,024 + 32% of the amount over $201,775 |
| 35% | $256,226 to $640,600 | $58,448 + 35% of the amount over $256,225 |
| 37% | Over $640,600 | $192,979 + 37% of the amount over $640,600 |
2026 tax brackets for married filing jointly
| Tax rate | Taxable income | Tax owed |
|---|---|---|
| 10% | $0 to $24,800 | 10% of taxable income |
| 12% | $24,801 to $100,800 | $2,480 + 12% of the amount over $24,800 |
| 22% | $100,801 to $211,400 | $11,600 + 22% of the amount over $100,800 |
| 24% | $211,401 to $403,550 | $35,932 + 24% of the amount over $211,400 |
| 32% | $403,551 to $512,450 | $82,048 + 32% of the amount over $403,550 |
| 35% | $512,451 to $768,700 | $116,896 + 35% of the amount over $512,450 |
| 37% | Over $768,700 | $206,584 + 37% of the amount over $768,700 |
2026 tax brackets for head of household
| Tax rate | Taxable income | Tax owed |
|---|---|---|
| 10% | $0 to $17,700 | 10% of taxable income |
| 12% | $17,701 to $67,450 | $1,770 + 12% of the amount over $17,700 |
| 22% | $67,451 to $105,700 | $7,740 + 22% of the amount over $67,450 |
| 24% | $105,701 to $201,750 | $16,155 + 24% of the amount over $105,700 |
| 32% | $201,751 to $256,200 | $39,207 + 32% of the amount over $201,750 |
| 35% | $256,201 to $640,600 | $56,631 + 35% of the amount over $256,200 |
| 37% | Over $640,600 | $191,171 + 37% of the amount over $640,600 |
2026 tax brackets for married filing separately
| Tax rate | Taxable income | Tax owed |
|---|---|---|
| 10% | $0 to $12,400 | 10% of taxable income |
| 12% | $12,401 to $50,400 | $1,240 + 12% of the amount over $12,400 |
| 22% | $50,401 to $105,700 | $5,800 + 22% of the amount over $50,400 |
| 24% | $105,701 to $201,775 | $17,966 + 24% of the amount over $105,700 |
| 32% | $201,776 to $256,225 | $41,024 + 32% of the amount over $201,775 |
| 35% | $256,226 to $384,350 | $58,448 + 35% of the amount over $256,225 |
| 37% | Over $384,350 | $103,292 + 37% of the amount over $384,350 |
Married filing separately uses the single brackets up to the 35% rate, but the 37% rate starts at $384,350, half the married-filing-jointly threshold.
How tax brackets work: an example
A single filer earning a $75,000 salary subtracts the $16,100 standard deduction, leaving $58,900 of taxable income. That income is taxed in slices:
| Bracket | Income in bracket | Tax |
|---|---|---|
| 10% | $12,400 | $1,240 |
| 12% | $38,000 | $4,560 |
| 22% | $8,500 | $1,870 |
| Total | $58,900 | $7,670 |
The total is $7,670, an effective rate of 10.2% of the salary, even though the top slice is taxed at 22%. Try your own numbers with the income tax calculator.
Federal income tax on common salaries in 2026
| Salary | Single: tax (effective) | Single bracket | Married jointly: tax (effective) | Married bracket |
|---|---|---|---|---|
| $30,000 | $1,420 (4.7%) | 12% | $0 (0%) | 10% |
| $50,000 | $3,820 (7.6%) | 12% | $1,780 (3.6%) | 10% |
| $75,000 | $7,670 (10.2%) | 22% | $4,640 (6.2%) | 12% |
| $100,000 | $13,170 (13.2%) | 22% | $7,640 (7.6%) | 12% |
| $150,000 | $24,734 (16.5%) | 24% | $15,340 (10.2%) | 22% |
| $200,000 | $36,734 (18.4%) | 24% | $26,340 (13.2%) | 22% |
| $300,000 | $68,134 (22.7%) | 35% | $49,468 (16.5%) | 24% |
Estimates assume W-2 wages only, the standard deduction and no credits or pre-tax deductions. Social Security and Medicare taxes are separate; see 2026 FICA rates.
Frequently asked questions
What tax bracket am I in if I make $100,000 in 2026?
A single filer with a $100,000 salary has $83,900 of taxable income after the $16,100 standard deduction, which falls in the 22% bracket. Federal income tax is about $13,170, an effective rate of 13.2%, because only the income above $50,400 is taxed at 22%.
Is all of my income taxed at my top bracket rate?
No. The US uses a progressive system: each rate applies only to the slice of taxable income inside its bracket. Your top bracket is your marginal rate, the rate on your next dollar. Your effective rate (total tax divided by income) is always lower.
When do the 2026 tax brackets apply?
The 2026 brackets apply to income earned from January 1 to December 31, 2026. You use them on the return you file in early 2027. Employers also use them in 2026 to calculate paycheck withholding.
Which brackets does a qualifying surviving spouse use?
A qualifying surviving spouse uses the same brackets and standard deduction as married couples filing jointly.
Why did the tax brackets change from last year?
The IRS adjusts the bracket thresholds for inflation every year so that raises that only keep up with prices don’t push people into higher brackets. The rates themselves (10% to 37%) were made permanent by the 2025 tax law known as the One, Big, Beautiful Bill.
Calculators that use these figures
- Income Tax Calculator: 2026 federal and state income tax, effective rate and refund estimate.
- Paycheck Calculator: Take-home pay per paycheck after 2026 federal, state and FICA taxes.
- Salary Calculator: Convert pay between hourly, weekly, monthly and annual amounts.