The 2026 federal brackets
U.S. income tax is progressive, meaning your income is taxed in layers. Each layer has its own rate, and moving into a higher bracket never makes your whole income taxable at that rate — only the portion above the threshold.
The table below shows the 2026 brackets for the two most common filing statuses. The figures are from the IRS's annual inflation adjustment release, which the agency published on October 9, 2025, under the One, Big, Beautiful Bill[1]. These brackets apply to money you earn in 2026, reported on the return you file in 2027.
| Rate | Single (taxable income) | Married filing jointly |
|---|---|---|
| 10% | $0 – $12,400 | $0 – $24,800 |
| 12% | $12,400 – $50,400 | $24,800 – $100,800 |
| 22% | $50,400 – $105,700 | $100,800 – $211,400 |
| 24% | $105,700 – $201,775 | $211,400 – $403,550 |
| 32% | $201,775 – $256,225 | $403,550 – $512,450 |
| 35% | $256,225 – $640,600 | $512,450 – $768,700 |
| 37% | Over $640,600 | Over $768,700 |
First, subtract the standard deduction
Brackets apply to your taxable income, not your total pay. For most people, the biggest step from gross income to taxable income is the standard deduction — a flat amount you can subtract with no paperwork. For tax year 2026, the standard deduction rose for every filing status[2].
| Filing status | 2026 standard deduction |
|---|---|
| Single | $16,100 |
| Married filing separately | $16,100 |
| Married filing jointly / surviving spouse | $32,200 |
| Head of household | $24,150 |
A single earner making $70,000 a year doesn't enter the 22% bracket on $70,000. They subtract the $16,100 standard deduction first, leaving about $53,900 of taxable income — which puts their top (marginal) rate at 22%, not the 24% a quick glance at gross pay might suggest.
How the layers actually add up
Because the tax is layered, you can calculate your bill bracket by bracket. Take a single filer with $70,000 of taxable income in 2026:
- The first $12,400 is taxed at 10% = $1,240
- The next $38,000 ($12,400 to $50,400) is taxed at 12% = $4,560
- The remaining $19,600 ($50,400 to $70,000) is taxed at 22% = $4,312
That's a total of $10,112, for an effective rate of about 14.4% on the $70,000 — even though this person sits in the 22% bracket[3]. The gap between your marginal rate (22% here) and your effective rate (14.4%) is the reason "tax bracket" and "what you actually pay" are two different things.
Marginal vs. effective rate
Your marginal rate is the rate on your next dollar of income. It matters when you're deciding whether to work overtime, take a freelance job, or convert an IRA — because any additional income is taxed at that top rate. Your effective rate is simply your total tax divided by your total income, and it's always lower because the lower brackets pull the average down.
The top 37% bracket only kicks in above $640,600 of taxable income for single filers — income that, for a single earner, means gross pay well above $650,000 once the standard deduction and any other adjustments are applied. The other brackets fill in gradually, which is why most people's effective rate lands in the low teens to low twenties even when their marginal rate is higher.
FAQ
Do these brackets apply to my 2025 tax return?
No. The 2026 brackets apply to income earned in calendar year 2026, reported on the return you file in early 2027. For a return filed in 2026 (covering 2025 income), the 2025 brackets and the $15,750 single / $31,500 joint standard deduction apply.
Does moving into a higher bracket ever make me take home less?
No. Only the income above the threshold is taxed at the higher rate, so a raise can't reduce your after-tax pay through the brackets alone. A raise that pushes you from 22% into 24% only taxes the extra dollars at 24%.
Should I use the standard deduction or itemize?
Use whichever is larger. The 2026 standard deduction is generous enough that most filers take it. If your deductible items — mortgage interest, state and local taxes (capped), charitable gifts, and medical expenses above the threshold — total more than $16,100 (single) or $32,200 (joint), itemizing saves more.