US federal income tax brackets, 2026
The tax year 2026 rate tables for all four filing statuses, the standard deduction, and the capital-gains breakpoints — transcribed directly from IRS Revenue Procedure 2025-32, the inflation-adjustment document the IRS published in October 2025. These are the figures for income earned in 2026 (the return you file in early 2027); the return due April 2026 uses the 2025 figures shown for contrast below.
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| Taxable income | Tax |
|---|---|
| $0 – $12,400 | 10% of taxable income |
| $12,400 – $50,400 | $1,240 + 12% of the excess over $12,400 |
| $50,400 – $105,700 | $5,800 + 22% of the excess over $50,400 |
| $105,700 – $201,775 | $17,966 + 24% of the excess over $105,700 |
| $201,775 – $256,225 | $41,024 + 32% of the excess over $201,775 |
| $256,225 – $640,600 | $58,448 + 35% of the excess over $256,225 |
| Over $640,600 | $192,979.25 + 37% of the excess over $640,600 |
| Taxable income | Tax |
|---|---|
| $0 – $24,800 | 10% of taxable income |
| $24,800 – $100,800 | $2,480 + 12% of the excess over $24,800 |
| $100,800 – $211,400 | $11,600 + 22% of the excess over $100,800 |
| $211,400 – $403,550 | $35,932 + 24% of the excess over $211,400 |
| $403,550 – $512,450 | $82,048 + 32% of the excess over $403,550 |
| $512,450 – $768,700 | $116,896 + 35% of the excess over $512,450 |
| Over $768,700 | $206,583.50 + 37% of the excess over $768,700 |
| Taxable income | Tax |
|---|---|
| $0 – $17,700 | 10% of taxable income |
| $17,700 – $67,450 | $1,770 + 12% of the excess over $17,700 |
| $67,450 – $105,700 | $7,740 + 22% of the excess over $67,450 |
| $105,700 – $201,750 | $16,155 + 24% of the excess over $105,700 |
| $201,750 – $256,200 | $39,207 + 32% of the excess over $201,750 |
| $256,200 – $640,600 | $56,631 + 35% of the excess over $256,200 |
| Over $640,600 | $191,171 + 37% of the excess over $640,600 |
| Taxable income | Tax |
|---|---|
| $0 – $12,400 | 10% of taxable income |
| $12,400 – $50,400 | $1,240 + 12% of the excess over $12,400 |
| $50,400 – $105,700 | $5,800 + 22% of the excess over $50,400 |
| $105,700 – $201,775 | $17,966 + 24% of the excess over $105,700 |
| $201,775 – $256,225 | $41,024 + 32% of the excess over $201,775 |
| $256,225 – $384,350 | $58,448 + 35% of the excess over $256,225 |
| Over $384,350 | $103,291.75 + 37% of the excess over $384,350 |
The 2026 standard deduction
Brackets apply to taxable income — what remains after the standard deduction (or itemized deductions). For 2026 the standard deduction is $16,100 for single filers and married individuals filing separately, $32,200 for married couples filing jointly, and $24,150 for heads of household — up from $15,750, $31,500 and $23,625 in 2025. Taxpayers who are 65 or older, or blind, add $1,650 per condition ($2,050 if also unmarried and not a surviving spouse). Practical consequence: a single employee earning $60,000 in 2026 is taxed on $43,900, landing in the 12% bracket — their marginal rate — while their average rate is far lower.
Long-term capital gains use their own breakpoints in 2026: the 0% rate runs to $49,450 of taxable income for single filers ($98,900 joint), the 15% rate to $545,500 ($613,700 joint), and 20% applies above. Qualified dividends follow the same thresholds.
What changed for 2026
2026 is the first tax year fully governed by the One, Big, Beautiful Bill Act (Public Law 119-21, July 4, 2025). Its biggest effect is invisible: the seven rates of 10%, 12%, 22%, 24%, 32%, 35% and 37% — which were scheduled to snap back to their higher pre-2018 levels in 2026 — are now permanent, so the "2026 tax cliff" that older articles warn about never happened. The law also made the enlarged standard deduction permanent and added an extra base increase on top of inflation indexing, set the estate and gift tax basic exclusion at a flat $15,000,000 for 2026, and reset the alternative minimum tax phaseout thresholds to $500,000 ($1,000,000 joint) — with 2026 AMT exemptions of $90,100 single and $140,200 joint.
Other 2026 figures from the same document: child tax credit $2,200 per child (refundable portion $1,700), maximum earned income tax credit $8,231 for families with three or more children, health FSA salary-reduction limit $3,400 (carryover $680), monthly transit and parking fringe benefit $340, educator expense deduction $350, and adoption credit $17,670 — with $5,120 of it refundable for the first time.
Methodology and the calculators
Every figure on this page was read directly from Rev. Proc. 2025-32 — the IRS's own inflation-adjustment tables — not from secondary summaries, and the section is cited under each table. Figures the document doesn't contain (the Social Security wage base, 401(k) limits, the annual gift exclusion) are deliberately absent rather than quoted second-hand; we add numbers only with a primary source in hand. State income tax is a separate layer this page doesn't cover. To turn a salary into an hourly rate or compare offers before tax, use the salary to hourly calculator; freelancers pricing against a US salary can start from the freelance rate calculator and the freelance rates 2026 data page. Cite this table freely with a link; each verification refreshes the date stamp above.