2026 federal brackets: 10% → 12% → 22% → 24% → 32% → 35% → 37%. Same rates as 2025, thresholds up ~2.7% for inflation.
Standard deduction: $16,100 single · $32,200 MFJ · $24,150 HoH. Rates made permanent by OBBBA. Source: IRS Rev. Proc. 2025-32.
The 2026 federal income tax brackets are confirmed in IRS Revenue Procedure 2025-32. The seven rates (10%-37%) did not change. Every income threshold increased by approximately 2.7% for inflation. The One Big Beautiful Bill Act (OBBBA) made those rates and brackets permanent. This guide has every table for every filing status, the standard deductions, marginal vs effective rate explained with real math, and worked examples at three salary levels. See how your bracket affects each paycheck with our free 2026 paycheck calculator.
What changed for 2026 - the OBBBA impact OBBBA
Two forces shaped the 2026 tax brackets: the routine annual inflation adjustment and the One Big Beautiful Bill Act (OBBBA), signed July 4, 2025. Both affect how much federal tax you owe on your next dollar of income.
1. Brackets made permanent. The seven-rate structure (10%-37%) was scheduled to expire after 2025 under the TCJA sunset provision. The OBBBA made all seven rates and the bracket structure permanent, indexed for inflation annually.
2. Inflation adjustment of ~2.7%. The IRS used the Chained Consumer Price Index (C-CPI-U) to adjust bracket thresholds upward. More income stays in lower brackets compared to 2025.
3. Standard deduction increased. Single: $16,100 (up from $15,750). MFJ: $32,200 (up from $31,500). HoH: $24,150 (up from $23,625).
| Parameter | 2025 | 2026 | Change |
|---|---|---|---|
| Number of brackets | 7 | 7 | No change |
| Tax rates | 10%-37% | 10%-37% | No change |
| Bracket thresholds | 2025 amounts | ~2.7% higher | Inflation increase |
| Standard deduction (single) | $15,750 | $16,100 | +$350 |
| Standard deduction (MFJ) | $31,500 | $32,200 | +$700 |
| Standard deduction (HoH) | $23,625 | $24,150 | +$525 |
| Rates permanent? | No - expiring end of 2025 | Yes - OBBBA made permanent | Major change |
2026 standard deductions - all filing statuses
The standard deduction is subtracted from your gross income before brackets apply. That is why your effective tax rate is almost always lower than your marginal rate.
Additional standard deduction - age 65+ or blind
| Filing status | Additional per qualifying condition | Example: both 65+, MFJ |
|---|---|---|
| Single or Head of Household | +$2,050 | $16,100 + $2,050 = $18,150 |
| Married Filing Jointly (per eligible spouse) | +$1,650 each | $32,200 + $3,300 = $35,500 |
The OBBBA created a temporary additional deduction of $6,000 per filer (single) or $12,000 (MFJ if both spouses are 65+) for taxpayers aged 65 and older, available whether you itemize or take the standard deduction - through 2028.
Income limits: phases out for MAGI above $75,000 (single) or $150,000 (joint). A qualifying single senior can stack all three: $16,100 + $2,050 + $6,000 = $24,150 total deductions before brackets apply.
2026 tax brackets - single filers
Standard deduction: $16,100 (deducted from gross income before applying brackets)
| Tax rate | Taxable income range | Tax on this bracket | Cumulative max tax |
|---|---|---|---|
| 10% | $0 - $11,925 | 10% of amount in bracket | $1,192.50 |
| 12% | $11,926 - $48,475 | $1,192.50 + 12% of amount over $11,925 | $5,578.50 |
| 22% | $48,476 - $103,350 | $5,578.50 + 22% of amount over $48,475 | $17,651.50 |
| 24% | $103,351 - $197,300 | $17,651.50 + 24% of amount over $103,350 | $40,199.50 |
| 32% | $197,301 - $250,525 | $40,199.50 + 32% of amount over $197,300 | $57,231.50 |
| 35% | $250,526 - $626,350 | $57,231.50 + 35% of amount over $250,525 | $189,020.50 |
| 37% | Over $626,350 | $189,020.50 + 37% of amount over $626,350 | No limit |
2026 tax brackets - married filing jointly (MFJ)
Standard deduction: $32,200 - exactly double the single deduction at lower income levels.
| Tax rate | Taxable income range | Tax on this bracket |
|---|---|---|
| 10% | $0 - $23,850 | 10% of taxable income |
| 12% | $23,851 - $96,950 | $2,385 + 12% over $23,850 |
| 22% | $96,951 - $206,700 | $11,157 + 22% over $96,950 |
| 24% | $206,701 - $394,600 | $35,302 + 24% over $206,700 |
| 32% | $394,601 - $501,050 | $80,398 + 32% over $394,600 |
| 35% | $501,051 - $731,100 | $114,462 + 35% over $501,050 |
| 37% | Over $731,100 | $195,019.50 + 37% over $731,100 |
2026 tax brackets - married filing separately (MFS)
Standard deduction: $16,100 - same as single. MFS almost always results in a higher combined tax bill than MFJ.
| Tax rate | Taxable income range |
|---|---|
| 10% | $0 - $11,925 |
| 12% | $11,926 - $48,475 |
| 22% | $48,476 - $103,350 |
| 24% | $103,351 - $197,300 |
| 32% | $197,301 - $250,525 |
| 35% | $250,526 - $365,550 |
| 37% | Over $365,550 |
2026 tax brackets - head of household (HoH)
Standard deduction: $24,150. HoH requires: unmarried, paying more than half the cost of a home, and a qualifying dependent living with you more than half the year.
| Tax rate | Taxable income range |
|---|---|
| 10% | $0 - $17,000 |
| 12% | $17,001 - $64,850 |
| 22% | $64,851 - $103,350 |
| 24% | $103,351 - $197,300 |
| 32% | $197,301 - $250,525 |
| 35% | $250,526 - $626,350 |
| 37% | Over $626,350 |
Marginal vs effective tax rate - the most misunderstood concept in taxes
Most people believe they are taxed at their top bracket rate on all their income. They are not. The US uses a progressive system - each rate only applies to income within that bracket's range. The top bracket is your marginal rate. The average rate across all income is your effective rate.
Top bracket only applies to income above $48,475, not your whole salary.
Average rate means total tax paid divided by taxable income.
For a single filer earning $75,000 gross ($58,900 taxable after the $16,100 standard deduction):
| Bracket | Income in bracket | Rate | Tax owed |
|---|---|---|---|
| 10% | $11,925 | 10% | $1,192.50 |
| 12% | $36,550 | 12% | $4,386.00 |
| 22% | $10,425 | 22% | $2,293.50 |
| Total federal income tax | $7,872.00 | ||
| Effective tax rate | $7,872 ÷ $58,900 | 13.4% | |
| Marginal (top) rate | Last $10,425 only | 22% |
Worked examples: federal income tax at $60k, $100k, and $180k
All examples assume single filer, standard deduction only, no other credits or deductions.
| Step | Calculation | Amount |
|---|---|---|
| Gross income | Annual salary | $60,000 |
| Standard deduction | Single 2026 | −$16,100 |
| Taxable income | $43,900 | |
| 10% bracket (on $11,925) | $11,925 × 10% | $1,192.50 |
| 12% bracket (on $31,975) | $31,975 × 12% | $3,837.00 |
| Total federal income tax | $5,029.50 | |
| Effective tax rate | $5,029.50 ÷ $43,900 | 11.5% |
| Marginal rate | Top bracket hit | 12% |
| FICA (7.65% of gross) | $60,000 × 7.65% | $4,590 |
| Total federal tax burden | Income tax + FICA | $9,619.50 (16%) |
| Step | Calculation | Amount |
|---|---|---|
| Gross income | Annual salary | $100,000 |
| Standard deduction | Single 2026 | −$16,100 |
| Taxable income | $83,900 | |
| 10% bracket (on $11,925) | $11,925 × 10% | $1,192.50 |
| 12% bracket (on $36,550) | $36,550 × 12% | $4,386.00 |
| 22% bracket (on $35,425) | $35,425 × 22% | $7,793.50 |
| Total federal income tax | $13,372.00 | |
| Effective tax rate | $13,372 ÷ $83,900 | 15.9% |
| Marginal rate | Top bracket hit | 22% |
| FICA (7.65% of gross) | $100,000 × 7.65% | $7,650 |
| Total federal tax burden | Income tax + FICA | $21,022 (21%) |
| Step | Calculation | Amount |
|---|---|---|
| Gross income | Annual salary | $180,000 |
| Standard deduction | Single 2026 | −$16,100 |
| Taxable income | $163,900 | |
| 10% bracket (on $11,925) | $11,925 × 10% | $1,192.50 |
| 12% bracket (on $36,550) | $36,550 × 12% | $4,386.00 |
| 22% bracket (on $54,875) | $54,875 × 22% | $12,072.50 |
| 24% bracket (on $60,550) | $60,550 × 24% | $14,532.00 |
| Total federal income tax | $32,183.00 | |
| Effective tax rate | $32,183 ÷ $163,900 | 19.6% |
| Marginal rate | Top bracket hit | 24% |
| FICA (SS caps at $184,500) | $180,000 × 7.65% | $13,770 |
| Total federal tax burden | Income tax + FICA | $45,953 (25.5%) |
Marginal rate is 24% but effective rate is 19.6%. Only the $60,550 above the 22% bracket threshold receives the 24% rate.
Enter your salary and filing status to see how your 2026 tax bracket affects per-check withholding.
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How your 2026 bracket affects your paycheck withholding
Federal income tax is withheld from each paycheck using the IRS Percentage Method from Publication 15-T - which approximates the annual bracket calculation on a per-period basis.
| Annual salary | Marginal bracket | Approx federal tax/check (biweekly) | FICA/check | Estimated net/check (TX) |
|---|---|---|---|---|
| $40,000 | 12% | $82 | $117 | $1,339 |
| $60,000 | 12% | $193 | $176 | $1,938 |
| $75,000 | 22% | $291 | $220 | $2,373 |
| $100,000 | 22% | $515 | $295 | $3,036 |
| $150,000 | 24% | $1,004 | $443 | $4,323 |
| $200,000 | 32% | $1,544 | $558* | $5,668 |
*SS withholding stops once YTD wages hit $184,500. Texas used (no state income tax). Single filer, standard W-4. Paycheck calculator
5 legal ways to lower your effective tax bracket in 2026
1. Max your traditional 401(k) - up to $24,500
Every dollar contributed to a traditional 401(k) reduces federal taxable income dollar-for-dollar. At a 22% marginal rate, maxing the $24,500 limit reduces federal tax by $5,390. See our Roth vs Traditional guide- the higher your bracket, the stronger the case for traditional over Roth.
2. Contribute to an HSA if on an HDHP - up to $4,300 (self) / $8,550 (family)
HSA contributions are triple-tax-advantaged. At the 22% bracket, the full $4,300 self-only contribution saves $946 in federal income tax.
3. Use W-4 Step 4(b) to account for deductions
If you plan to itemize significantly, entering the excess deduction in W-4 Step 4(b) reduces withholding to match your actual lower tax rate. See our standard vs itemized guide.
4. Consider bunching deductions across tax years
If itemized deductions are just below the standard deduction some years, bunch two years of charitable giving or medical expenses into one year to clear the standard deduction threshold.
5. Time income and deductions deliberately
If you are near a bracket boundary, accelerating deductions or deferring a year-end bonus can keep more income in a lower bracket. At a 2% rate difference on $20,000 of income, that is $400 saved.
Enter your salary, state, filing status, and deductions to see your actual bracket, effective rate, and biweekly take-home in 2026.
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Frequently asked questions
What are the 2026 federal tax brackets?
What is the standard deduction for 2026?
What changed in the 2026 tax brackets versus 2025?
What is my 2026 tax bracket?
What is the difference between marginal and effective tax rate?
How do 2026 tax brackets affect my paycheck withholding?
Are the 2026 tax brackets permanent?
Sources & methodology
All bracket thresholds and deduction amounts sourced directly from IRS publications. Educational only - not tax or financial advice.
- IRS Revenue Procedure 2025-32 - 2026 tax year inflation adjustments
- IRS: Tax inflation adjustments for tax year 2026 (including OBBBA)
- One Big Beautiful Bill Act - P.L. 119-21
- Tax Foundation: 2026 tax brackets and federal income tax rates
- IRS Publication 15-T (2026) - Federal income tax withholding methods