Federal Tax Brackets 2026
Your tax rate is not one number — it is a ladder. Each slice of your income is taxed at its own rate, and only the top slice hits your "marginal" bracket. Here is every 2026 bracket, the standard deduction, and how to read your own rate.
Standard, single
$16,100
2026
Standard, joint
$32,200
Married filing jointly
Top rate
37%
Over $640,600 single
Brackets
7
10% up to 37%
The 2026 Standard Deduction
Before brackets apply, you subtract the standard deduction from your income:
- Single: $16,100
- Married filing jointly: $32,200
- Married filing separately: $16,100
- Head of household: $24,150
Only what remains — your taxable income — is run through the brackets. A single filer earning $50,000 has taxable income of $33,900, not $50,000.
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Single Filer Brackets
| Taxable income | Tax rate |
|---|---|
| $0 – $12,400 | 10% |
| $12,400 – $50,400 | 12% |
| $50,400 – $105,700 | 22% |
| $105,700 – $201,775 | 24% |
| $201,775 – $256,225 | 32% |
| $256,225 – $640,600 | 35% |
| Over $640,600 | 37% |
Married Filing Jointly Brackets
| Taxable income | Tax rate |
|---|---|
| $0 – $24,800 | 10% |
| $24,800 – $100,800 | 12% |
| $100,800 – $211,400 | 22% |
| $211,400 – $403,550 | 24% |
| $403,550 – $512,450 | 32% |
| $512,450 – $768,700 | 35% |
| Over $768,700 | 37% |
Joint brackets are roughly double the single brackets, which is why most married couples pay about the same as two single earners — and often less when incomes are uneven.
Marginal vs Effective: The Key Insight
Your marginal rate is the rate on your next dollar — the bracket your top slice sits in. Your effective rate is your total tax divided by total income, and it is always lower. A single filer at $150,000 has a 24% marginal rate but pays only about 16% of gross in federal income tax, because the lower brackets are filled first.
A Worked Example
A single filer earning $100,000 (taxable income $83,900 after the $16,100 deduction):
| Income slice | Rate | Tax |
|---|---|---|
| First $12,400 | 10% | $1,240 |
| Next $38,000 (to $50,400) | 12% | $4,560 |
| Next $33,500 (to $83,900) | 22% | $7,370 |
| Total federal income tax | $13,170 |
The $100,000 earner is "in the 22% bracket," but their effective federal income-tax rate is just 13.2% — the ladder at work.
Frequently Asked Questions
Do these brackets include FICA and state tax?
No. These are federal income tax brackets only. Social Security and Medicare (FICA) and any state income tax are separate and added on top.
Are these brackets applied to my gross salary?
No. Brackets apply to taxable income — after the standard deduction (or itemized deductions) and pre-tax contributions like a 401(k).
What is the head of household bracket?
Head-of-household brackets sit between single and joint, with a $24,150 standard deduction. It is available to unmarried people who pay over half the cost of keeping up a home for a qualifying person.
Will a raise push my whole income into a higher bracket?
No — only the dollars above the bracket threshold are taxed at the higher rate. A raise never makes you worse off after tax; it just means the extra dollars are taxed at your marginal rate.
Sources
- IRS IR-2025-103 and Revenue Procedure 2025-32 — 2026 federal brackets and standard deduction.
- IRS — marginal vs effective tax rate guidance.
Bracket thresholds apply to taxable income. This is informational, not tax advice.