For tax year 2026, the IRS uses seven income tax rates: 10%, 12%, 22%, 24%, 32%, 35%, and 37%. These rates are the same as the prior several years (the TCJA structure made permanent by the One Big Beautiful Bill Act, P.L. 119-21), but the dollar thresholds were adjusted for inflation using a 2.8% COLA per Rev. Proc. 2025-32.
2026 Single / Married Filing Separately Brackets
| Rate | Taxable income over… | 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 | — |
Note: Married filing separately (MFS) uses the same thresholds as single through the 35% bracket, but the 37% bracket begins at $384,350 for MFS filers.
2026 Married Filing Jointly Brackets
| Rate | Taxable income over… | 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 | — |
2026 Head of Household Brackets
| Rate | Taxable income over… | 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 | — |
Source for all tables: Rev. Proc. 2025-32, §4.01, Tables 1–4.
Taxable income is your adjusted gross income (AGI) minus deductions. The standard deduction for 2026 is $16,100 (single), $32,200 (married filing jointly), or $24,150 (head of household). See standard deduction 2026 for full details.
Worked Example: Single Filer, $100,000 Income
AGI: $100,000
Standard deduction: −$16,100
Taxable income: $83,900
| Bracket | Amount taxed | Tax |
|---|---|---|
| 10% on first $12,400 | $12,400 | $1,240 |
| 12% on $12,400–$50,400 | $38,000 | $4,560 |
| 22% on $50,400–$83,900 | $33,500 | $7,370 |
| Total | $13,170 |
Effective federal income tax rate: $13,170 ÷ $100,000 = 13.2%
Marginal rate (next dollar): 22%
This is the annual liability estimate. Actual withholding may differ — your employer uses IRS Pub. 15-T and your W-4 elections. Use the federal income tax calculator to estimate your own figure.
How Brackets Work (the Stack)
Brackets are often misunderstood. If you earn $100,000 taxable income, you do not pay 22% on all of it. You pay:
- 10% on the first $12,400
- 12% on the next $38,000 (from $12,400 to $50,400)
- 22% on the last $33,500 (from $50,400 to $83,900)
The term for the rate on your next dollar of income is the marginal rate. The rate on your total income is the effective rate. See marginal vs. effective tax rate for a full explanation of the difference and why it matters.
2026 vs. 2025 Bracket Thresholds (Single)
| Rate | 2025 threshold | 2026 threshold | Change |
|---|---|---|---|
| 12% starts | $12,200 | $12,400 | +$200 |
| 22% starts | $49,600 | $50,400 | +$800 |
| 24% starts | $103,750 | $105,700 | +$1,950 |
| 32% starts | $197,300 | $201,775 | +$4,475 |
| 35% starts | $250,525 | $256,225 | +$5,700 |
| 37% starts | $626,350 | $640,600 | +$14,250 |
The 2.8% COLA inflation adjustment means more of your income stays in lower brackets compared to 2025.
New 2026 Deductions That Interact With Brackets
The One Big Beautiful Bill Act (P.L. 119-21) introduced above-the-line deductions that can reduce taxable income:
- Overtime deduction: up to $12,500 (single) / $25,000 (MFJ) of qualified overtime premium (FLSA half-time only), income-limited
- Tips deduction: up to $25,000 of qualified tips, income-limited
- Senior deduction: $6,000 per qualifying individual 65+, income-limited
These reduce taxable income before the brackets are applied, potentially pulling income into a lower bracket. See the individual articles for details.