2026 standard deduction
| Filing status | 2026 standard deduction | 2025 |
|---|---|---|
| Single | $16,100 | $15,750 |
| Married filing jointly | $32,200 | $31,500 |
| Head of household | $24,150 | $23,625 |
| Married filing separately | $16,100 | $15,750 |
People 65 or older or blind get an extra standard deduction on top of these amounts. For 2025 through 2028 there is also a separate senior deduction of up to $6,000 per person aged 65+, which phases out at higher incomes. Check IRS.gov for the exact figures for your situation.
2026 tax brackets: single
| Rate | Taxable income |
|---|---|
| 10% | $0 – $12,400 |
| 12% | $12,401 – $50,400 |
| 22% | $50,401 – $105,700 |
| 24% | $105,701 – $201,775 |
| 32% | $201,776 – $256,225 |
| 35% | $256,226 – $640,600 |
| 37% | Over $640,600 |
2026 tax brackets: married filing jointly
| Rate | Taxable income |
|---|---|
| 10% | $0 – $24,800 |
| 12% | $24,801 – $100,800 |
| 22% | $100,801 – $211,400 |
| 24% | $211,401 – $403,550 |
| 32% | $403,551 – $512,450 |
| 35% | $512,451 – $768,700 |
| 37% | Over $768,700 |
2026 tax brackets: head of household
| Rate | Taxable income |
|---|---|
| 10% | $0 – $17,700 |
| 12% | $17,701 – $67,450 |
| 22% | $67,451 – $105,700 |
| 24% | $105,701 – $201,750 |
| 32% | $201,751 – $256,200 |
| 35% | $256,201 – $640,600 |
| 37% | Over $640,600 |
2026 tax brackets: married filing separately
| Rate | Taxable income |
|---|---|
| 10% | $0 – $12,400 |
| 12% | $12,401 – $50,400 |
| 22% | $50,401 – $105,700 |
| 24% | $105,701 – $201,775 |
| 32% | $201,776 – $256,225 |
| 35% | $256,226 – $384,350 |
| 37% | Over $384,350 |
How tax brackets work (you don’t pay your top rate on everything)
The US uses marginal rates: each rate applies only to the income inside its band. Moving into a higher bracket never makes your take-home pay go down. Only the extra dollars are taxed at the higher rate.
Example: a single person earns $75,000 in wages. After the $16,100 standard deduction, taxable income is $58,900.
- 10% of the first $12,400 = $1,240
- 12% of the next $38,000 ($12,400 to $50,400) = $4,560
- 22% of the last $8,500 ($50,400 to $58,900) = $1,870
Total federal income tax: $7,670. They’re “in the 22% bracket”, but their effective rate is about 10.2% of their total income.
Federal income tax by income (single, 2026)
| Wages | Taxable income | Federal income tax | Effective rate | Top bracket |
|---|---|---|---|---|
| $30,000 | $13,900 | $1,420 | 4.7% | 12% |
| $50,000 | $33,900 | $3,820 | 7.6% | 12% |
| $75,000 | $58,900 | $7,670 | 10.2% | 22% |
| $100,000 | $83,900 | $13,170 | 13.2% | 22% |
| $150,000 | $133,900 | $24,734 | 16.5% | 24% |
| $250,000 | $233,900 | $51,304 | 20.5% | 32% |
What changed for 2026
- Bracket thresholds rose by roughly 4% for the bottom two brackets and about 2.3% for the higher ones, so the same pay is taxed slightly less.
- The seven rates (10% to 37%) are now permanent after the 2025 tax law, instead of expiring after 2025.
- The Child Tax Credit stays at $2,200 per child, with up to $1,700 refundable.
Figures from IRS Revenue Procedure 2025-32 and the IRS news release. This guide is general information, not tax advice.
Questions
What are the tax brackets for 2026?
10%, 12%, 22%, 24%, 32%, 35% and 37%. For single filers the 10% bracket goes up to $12,400 of taxable income and the 37% rate starts above $640,600. Married couples filing jointly have brackets about twice as wide.
What is the standard deduction for 2026?
$16,100 for single and married filing separately, $32,200 for married filing jointly and $24,150 for head of household.
Are the 2026 brackets for the taxes I file in 2026?
No. The return you file in early 2026 covers 2025 income. The 2026 brackets apply to income you earn during 2026, which you report in early 2027.
What bracket am I in if I make $100,000?
As a single filer with only the standard deduction, $100,000 of wages gives $83,900 of taxable income, which is in the 22% bracket. Your effective federal income tax rate is around 13%.