2026 Federal Income Tax Brackets
Federal income tax rates and brackets for the 2026 tax year (for returns filed in 2027). These are marginal rates — each rate applies only to income within that bracket.
Single Filers
| Taxable Income From | To | Marginal Rate |
|---|---|---|
| $0 | $11,925 | 10% |
| $11,925 | $48,475 | 12% |
| $48,475 | $103,350 | 22% |
| $103,350 | $197,300 | 24% |
| $197,300 | $250,525 | 32% |
| $250,525 | $626,350 | 35% |
| $626,350 | and above | 37% |
Married Filing Jointly
| Taxable Income From | To | Marginal Rate |
|---|---|---|
| $0 | $23,850 | 10% |
| $23,850 | $96,950 | 12% |
| $96,950 | $206,700 | 22% |
| $206,700 | $394,600 | 24% |
| $394,600 | $501,050 | 32% |
| $501,050 | $751,600 | 35% |
| $751,600 | and above | 37% |
Standard Deduction — 2026
| Filing Status | Standard Deduction |
|---|---|
| Single | $15,000 |
| Married Filing Jointly | $30,000 |
How Marginal Tax Brackets Work
The U.S. federal income tax system uses progressive, marginal tax brackets. This means that only the portion of your income that falls within each bracket is taxed at that bracket’s rate — not your entire income.
For example, a single filer with $50,000 in taxable income in 2026 would pay:
| Bracket | Income in Bracket | Rate | Tax |
|---|---|---|---|
| $0 - $11,925 | $11,925 | 10% | $1,193 |
| $11,925 - $48,475 | $36,550 | 12% | $4,386 |
| $48,475 - $50,000 | $1,525 | 22% | $336 |
| Total Federal Tax: | $5,915 | ||
The effective tax rate in this example is 11.8%, even though the taxpayer is “in the 22% bracket.”
Sources: Internal Revenue Service; IRS Revenue Procedure 2024-40.