2026 Federal Tax Brackets: Complete Rate Tables
The 2026 federal income tax brackets keep the seven-tier progressive structure of 10%, 12%, 22%, 24%, 32%, 35%, and 37% but with IRS-adjusted income thresholds for inflation. This is the complete 2026 reference: single, married filing jointly, married filing separately, and head of household tables, plus standard deduction amounts.
2026 Federal Brackets, Single Filers
| Rate | Taxable Income Range (Single) | Tax on Top of Range |
|---|---|---|
| 10% | $0 - $12,400 | $1,240 |
| 12% | $12,400 - $50,400 | $5,800 |
| 22% | $50,400 - $107,475 | $18,357 |
| 24% | $107,475 - $205,250 | $41,823 |
| 32% | $205,250 - $260,600 | $59,535 |
| 35% | $260,600 - $651,350 | $196,297 |
| 37% | $651,350+ | All income above |
2026 Federal Brackets, Married Filing Jointly
| Rate | Taxable Income Range (MFJ) |
|---|---|
| 10% | $0 - $24,800 |
| 12% | $24,800 - $100,800 |
| 22% | $100,800 - $214,950 |
| 24% | $214,950 - $410,500 |
| 32% | $410,500 - $521,200 |
| 35% | $521,200 - $782,200 |
| 37% | $782,200+ |
2026 Standard Deduction
| Filing Status | 2026 Standard Deduction |
|---|---|
| Single | $16,100 |
| Married Filing Jointly | $32,200 |
| Married Filing Separately | $16,100 |
| Head of Household | $24,150 |
| Additional standard deduction (age 65+ or blind) | $2,050 single / $1,650 MFJ each |
The OBBBA 2026 senior deduction ($6,000 under Section 70103, age 65+) is in addition to the standard deduction. A single filer age 65+ gets $16,100 + $2,050 + $6,000 = $24,150 deducted before any federal tax applies.
Marginal vs. Effective Tax Rate
Your marginal rate is the rate applied to your last dollar of income. Your effective rate is what you actually pay overall. They are very different numbers because of the progressive structure.
Example: Single filer earning $80,000 in 2026:
- $0-$12,400 taxed at 10% = $1,240
- $12,400-$50,400 taxed at 12% = $4,560
- $50,400-$80,000 taxed at 22% = $6,512
- Total federal tax: $12,312
- Marginal rate: 22% (the bracket of your top dollar)
- Effective rate: $12,312 / $80,000 = 15.4%
This is before standard deduction. After the $16,100 deduction, taxable income is $63,900 and the actual tax is $9,012, an effective rate of 11.0% on gross.
Other Important 2026 Federal Tax Numbers
- Social Security wage base: $184,500 (up from $176,100 in 2025)
- Medicare additional tax threshold: $200,000 single / $250,000 joint (unchanged since 2013)
- 401(k) elective deferral limit: $24,500 (up from $23,500)
- 401(k) catch-up (age 50+): $7,500 additional
- 401(k) catch-up (age 60-63 super catch-up): $11,250 additional
- IRA contribution limit: $7,500 (up from $7,000)
- HSA self-only: $4,400 / Family: $8,750
- SALT cap (OBBBA): $40,000 (up from $10,000 under TCJA)
- OBBBA overtime deduction: Up to $12,500 single / $25,000 joint
- OBBBA tip deduction: Up to $25,000
- OBBBA senior deduction: $6,000 for age 65+