2026 federal tax brackets for all filers
Income tax rates and income ranges for single filers, married couples, heads of household, married filing separately, and estates and trusts, with the standard deduction and a tax estimator. Reviewed October 2026.
Estimate your federal income tax
Enter your taxable income (after deductions). This is for ordinary income only and does not include credits, self-employment tax, capital gains rates or state tax.
Brackets by filing status
Single (unmarried individuals), 2026
| Rate | Taxable income | Tax |
|---|---|---|
| 10% | $0 to $12,400 | 10% of taxable income |
| 12% | $12,401 to $50,400 | $1,240 plus 12% of the amount over $12,400 |
| 22% | $50,401 to $105,700 | $5,800 plus 22% of the amount over $50,400 |
| 24% | $105,701 to $201,775 | $17,966 plus 24% of the amount over $105,700 |
| 32% | $201,776 to $256,225 | $41,024 plus 32% of the amount over $201,775 |
| 35% | $256,226 to $640,600 | $58,448 plus 35% of the amount over $256,225 |
| 37% | Over $640,600 | $192,979.25 plus 37% of the amount over $640,600 |
- Standard deduction: $16,100
- Long-term capital gains: 0% up to $49,450 of taxable income, 15% up to $545,500, 20% above
- Alternative minimum tax exemption: $90,100 (phases out above $500,000)
Married filing jointly and surviving spouses, 2026
| Rate | Taxable income | Tax |
|---|---|---|
| 10% | $0 to $24,800 | 10% of taxable income |
| 12% | $24,801 to $100,800 | $2,480 plus 12% of the amount over $24,800 |
| 22% | $100,801 to $211,400 | $11,600 plus 22% of the amount over $100,800 |
| 24% | $211,401 to $403,550 | $35,932 plus 24% of the amount over $211,400 |
| 32% | $403,551 to $512,450 | $82,048 plus 32% of the amount over $403,550 |
| 35% | $512,451 to $768,700 | $116,896 plus 35% of the amount over $512,450 |
| 37% | Over $768,700 | $206,583.50 plus 37% of the amount over $768,700 |
- Standard deduction: $32,200
- Long-term capital gains: 0% up to $98,900 of taxable income, 15% up to $613,700, 20% above
- Alternative minimum tax exemption: $140,200 (phases out above $1,000,000)
Head of household, 2026
| Rate | Taxable income | Tax |
|---|---|---|
| 10% | $0 to $17,700 | 10% of taxable income |
| 12% | $17,701 to $67,450 | $1,770 plus 12% of the amount over $17,700 |
| 22% | $67,451 to $105,700 | $7,740 plus 22% of the amount over $67,450 |
| 24% | $105,701 to $201,750 | $16,155 plus 24% of the amount over $105,700 |
| 32% | $201,751 to $256,200 | $39,207 plus 32% of the amount over $201,750 |
| 35% | $256,201 to $640,600 | $56,631 plus 35% of the amount over $256,200 |
| 37% | Over $640,600 | $191,171 plus 37% of the amount over $640,600 |
- Standard deduction: $24,150
- Long-term capital gains: 0% up to $66,200 of taxable income, 15% up to $579,600, 20% above
- Alternative minimum tax exemption: $90,100 (phases out above $500,000)
Married filing separately, 2026
| Rate | Taxable income | Tax |
|---|---|---|
| 10% | $0 to $12,400 | 10% of taxable income |
| 12% | $12,401 to $50,400 | $1,240 plus 12% of the amount over $12,400 |
| 22% | $50,401 to $105,700 | $5,800 plus 22% of the amount over $50,400 |
| 24% | $105,701 to $201,775 | $17,966 plus 24% of the amount over $105,700 |
| 32% | $201,776 to $256,225 | $41,024 plus 32% of the amount over $201,775 |
| 35% | $256,226 to $384,350 | $58,448 plus 35% of the amount over $256,225 |
| 37% | Over $384,350 | $103,291.75 plus 37% of the amount over $384,350 |
- Standard deduction: $16,100
- Long-term capital gains: 0% up to $49,450 of taxable income, 15% up to $306,850, 20% above
- Alternative minimum tax exemption: $70,100 (phases out above $500,000)
Estates and trusts, 2026
| Rate | Taxable income | Tax |
|---|---|---|
| 10% | $0 to $3,300 | 10% of taxable income |
| 24% | $3,301 to $11,700 | $330 plus 24% of the amount over $3,300 |
| 35% | $11,701 to $16,000 | $2,346 plus 35% of the amount over $11,700 |
| 37% | Over $16,000 | $3,851 plus 37% of the amount over $16,000 |
Long-term capital gains: 0% up to $3,300, 15% up to $16,250, 20% above.
All filing statuses side by side
Each cell is the top of that rate’s bracket.
| Rate | Single | Married filing jointly | Head of household | Married filing separately |
|---|---|---|---|---|
| 10% | up to $12,400 | up to $24,800 | up to $17,700 | up to $12,400 |
| 12% | up to $50,400 | up to $100,800 | up to $67,450 | up to $50,400 |
| 22% | up to $105,700 | up to $211,400 | up to $105,700 | up to $105,700 |
| 24% | up to $201,775 | up to $403,550 | up to $201,750 | up to $201,775 |
| 32% | up to $256,225 | up to $512,450 | up to $256,200 | up to $256,225 |
| 35% | up to $640,600 | up to $768,700 | up to $640,600 | up to $384,350 |
| 37% | over $640,600 | over $768,700 | over $640,600 | over $384,350 |
Other 2026 rates and amounts
| Item | 2026 |
|---|---|
| Corporate income tax (C corporations) | 21% flat |
| Social Security tax | 12.4% on wages up to $184,500 (6.2% employee, 6.2% employer) |
| Medicare tax | 2.9% (1.45% employee, 1.45% employer), plus 0.9% extra on wages over $200,000 single or $250,000 joint |
| Net investment income tax | 3.8% above $200,000 single or $250,000 joint |
| Child tax credit | $2,200 per qualifying child |
| Qualified business income deduction | Up to 20% of qualified business income |
| Additional standard deduction (age 65+ or blind) | $1,650, or $2,050 if unmarried |
| Annual gift tax exclusion | $19,000 |
| Estate tax exemption | $15,000,000 |
Sources: IRS: Tax inflation adjustments for tax year 2026 (Revenue Procedure 2025-32). Social Security wage base from the Social Security Administration. General information, not advice for your situation.
Common questions
Which return do the 2026 brackets apply to?
Tax year 2026: income you earn from January 1 through December 31, 2026, reported on the return you file in 2027. Your 2025 return, filed in 2026, uses the 2025 tables. Ask us if you need those.
Do I pay my top rate on all my income?
No. Each rate applies only to the slice of taxable income inside that bracket. A person whose last dollars are taxed at 24% still paid 10% and 12% on the first slices.
What is the difference between marginal and effective rate?
Your marginal rate is the rate on your last dollar of income. Your effective rate is your total tax divided by your total income, and it is always lower. The estimator above shows both.
What is taxable income?
Your income after adjustments and after the standard deduction (or itemized deductions) and, if you qualify, the qualified business income deduction. It is not your gross pay.
Do states use these brackets?
No. Each state sets its own rates. Some have a flat rate and some have none. See our state-by-state guides.
Are self-employment tax and these brackets the same thing?
No. Self-employment tax (15.3% up to $184,500 of net earnings in 2026) is separate and is added to your income tax. Half of it is deductible.
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