2026 federal income tax brackets & rates
📅 Updated for the 2026 tax year · built from primary IRS sources
The U.S. uses seven federal tax brackets for 2026, from 10% to 37%. Your income is taxed progressively — each rate applies only to the income that falls inside its band, after the standard deduction. So a higher bracket never lowers your whole paycheck.
2026 federal income tax brackets (single filer)
Federal tax is progressive — each rate applies only to income within its band, after the standard deduction.
| Rate | Taxable income (single) |
|---|---|
| 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 and up |
- What is the 2026 standard deduction?
- $16,100 for single filers, $32,200 married filing jointly, and $24,150 for head of household. It's subtracted before the brackets above apply.
- What about Social Security and Medicare (FICA)?
- Social Security is 6.2% on wages up to $184,500 (2026); Medicare is 1.45% on all wages, plus an extra 0.9% above $200,000. These are withheld separately from federal income tax.
Source: IRS Revenue Procedure 2025-32 and IRS Publication 15-T (2026). See our methodology for full sources.
Marginal vs. effective tax rate
Your marginal rate is the bracket your last dollar lands in. Your effective rate is the total tax you actually pay divided by your income — always lower, because the early dollars are taxed at 10% and 12%. For example, a single filer earning $60,000 sits in the 22% bracket but pays an effective federal rate well under that once the $16,100 standard deduction and the lower bands are applied.
Standard deduction vs. itemizing
Most people take the standard deduction ($16,100 single, $32,200 married filing jointly for 2026). You only itemize if your deductible expenses (mortgage interest, state taxes up to the cap, charitable gifts) add up to more.
Federal tax is only part of your paycheck
Your take-home pay also reflects FICA (Social Security + Medicare) and, in most states, state income tax. See how FICA taxes work for the payroll side.