The IRS adjusts tax brackets annually for inflation. Here are the 2026 federal income tax brackets for all filing statuses, along with key changes from 2025.
2026 Tax Brackets — Single Filers
For single taxpayers and married individuals filing separately:
- 10%: $0 to $11,925
- 12%: $11,925 to $48,475
- 22%: $48,475 to $103,350
- 24%: $103,350 to $197,300
- 32%: $197,300 to $250,525
- 35%: $250,525 to $626,350
- 37%: Over $626,350
2026 Tax Brackets — Married Filing Jointly
For married couples filing jointly and qualifying surviving spouses:
- 10%: $0 to $23,850
- 12%: $23,850 to $96,950
- 22%: $96,950 to $206,700
- 24%: $206,700 to $394,600
- 32%: $394,600 to $501,050
- 35%: $501,050 to $752,800
- 37%: Over $752,800
Standard Deduction 2026
The standard deduction for 2026 has increased:
- Single: $15,000 (up from $14,600 in 2025)
- Married Filing Jointly: $30,000 (up from $29,200)
- Head of Household: $22,500 (up from $21,900)
- Additional for 65+: $1,600 (single) or $1,300 (married)
Marginal vs Effective Tax Rate
Many people confuse these two rates. Your marginal rate is the rate on your last dollar of income. Your effective rate is your total tax divided by total income. Because of progressive brackets, your effective rate is always lower than your marginal rate.
For example, a single filer earning $85,000 has a marginal rate of 22% but an effective federal tax rate of only about 14%. This is because the first $11,925 is taxed at just 10%, the next $36,550 at 12%, and only the amount above $48,475 at 22%.
Key Changes for 2026
The most significant change for 2026 is the inflation-adjusted increase in bracket thresholds and standard deduction. These increases mean slightly more income is taxed at lower rates compared to 2025. The SALT (state and local tax) deduction cap remains at $10,000.
Use our income tax calculator to see exactly how these brackets apply to your income.