The 2025 tax law made the seven tax rates permanent: 10%, 12%, 22%, 24%, 32%, 35% and 37%. The IRS adjusts the income ranges for inflation every year. These are the official figures from Revenue Procedure 2025-32. The brackets apply to taxable income, meaning income after the standard deduction (or itemized deductions) and the new Schedule 1-A deductions.
2026 standard deduction
| Filing status | 2026 | 2025 |
|---|---|---|
| Single | $16,100 | $15,750 |
| Married filing jointly | $32,200 | $31,500 |
| Head of household | $24,150 | $23,625 |
| Married filing separately | $16,100 | $15,750 |
| Qualifying surviving spouse | $32,200 | $31,500 |
| Extra for age 65+ or blind, unmarried | +$2,050 | +$2,000 |
| Extra for age 65+ or blind, married (each) | +$1,650 | +$1,600 |
People 65 or older can also claim the new $6,000 senior deduction on top of these amounts.
2026 tax brackets
| Rate | Single | Married filing jointly | Head of household | Married filing separately |
|---|---|---|---|---|
| 10% | $0 – $12,400 | $0 – $24,800 | $0 – $17,700 | $0 – $12,400 |
| 12% | $12,401 – $50,400 | $24,801 – $100,800 | $17,701 – $67,450 | $12,401 – $50,400 |
| 22% | $50,401 – $105,700 | $100,801 – $211,400 | $67,451 – $105,700 | $50,401 – $105,700 |
| 24% | $105,701 – $201,775 | $211,401 – $403,550 | $105,701 – $201,750 | $105,701 – $201,775 |
| 32% | $201,776 – $256,225 | $403,551 – $512,450 | $201,751 – $256,200 | $201,776 – $256,225 |
| 35% | $256,226 – $640,600 | $512,451 – $768,700 | $256,201 – $640,600 | $256,226 – $384,350 |
| 37% | Over $640,600 | Over $768,700 | Over $640,600 | Over $384,350 |
Qualifying surviving spouses use the married filing jointly brackets.
2025 tax brackets (filed in 2026)
| Rate | Single | Married filing jointly | Head of household | Married filing separately |
|---|---|---|---|---|
| 10% | $0 – $11,925 | $0 – $23,850 | $0 – $17,000 | $0 – $11,925 |
| 12% | $11,926 – $48,475 | $23,851 – $96,950 | $17,001 – $64,850 | $11,926 – $48,475 |
| 22% | $48,476 – $103,350 | $96,951 – $206,700 | $64,851 – $103,350 | $48,476 – $103,350 |
| 24% | $103,351 – $197,300 | $206,701 – $394,600 | $103,351 – $197,300 | $103,351 – $197,300 |
| 32% | $197,301 – $250,525 | $394,601 – $501,050 | $197,301 – $250,500 | $197,301 – $250,525 |
| 35% | $250,526 – $626,350 | $501,051 – $751,600 | $250,501 – $626,350 | $250,526 – $375,800 |
| 37% | Over $626,350 | Over $751,600 | Over $626,350 | Over $375,800 |
How brackets work: an example
A single filer earning $75,000 in 2026 subtracts the $16,100 standard deduction, leaving $58,900 of taxable income. The tax is 10% of the first $12,400 ($1,240), plus 12% of the next $38,000 ($4,560), plus 22% of the last $8,500 ($1,870), for a total of $7,670. That's an average rate of about 10%, even though the top bracket is 22%. Only the dollars inside each band are taxed at that band's rate.
| Income (AGI) | Single | Married filing jointly | Head of household |
|---|---|---|---|
| $40,000 | $2,620 | $780 | $1,585 |
| $75,000 | $7,670 | $4,640 | $5,748 |
| $100,000 | $13,170 | $7,640 | $9,588 |
| $150,000 | $24,734 | $15,340 | $20,991 |
Estimated 2026 federal income tax with the standard deduction and no credits.
Why your bracket matters for the new deductions
A deduction saves your top rate times the amount deducted. $10,000 of tips or overtime premium saves about $1,200 in the 12% bracket and $2,200 in the 22% bracket. If the deduction pushes you down into a lower bracket, the saving is a blend. Our calculators handle that automatically.
Common questions
What is the standard deduction for 2026?
$16,100 for single filers and married filing separately, $32,200 for married filing jointly and qualifying surviving spouses, and $24,150 for heads of household.
What are the 2026 tax brackets?
10%, 12%, 22%, 24%, 32%, 35% and 37%. For single filers the 12% bracket starts at $12,401 and the 22% bracket at $50,401 of taxable income.
When do the 2026 brackets apply?
To income earned in 2026, on the return you file in early 2027.
Do I pay my top rate on all my income?
No. Each rate only applies to the slice of taxable income inside that bracket.
Sources
- IRS: Tax year 2026 inflation adjustments (Rev. Proc. 2025-32)
- IRS: Federal income tax rates and brackets
See how Taxlumo calculates and our editorial policy.