Updated
2026 Federal Income Tax Brackets and Rates
Federal income tax brackets are marginal, which is the single fact that explains most of the confusion about them. Seven rates apply in 2026, from 10 to 37 per cent, and each applies only to the slice of taxable income that falls inside its band. A single filer whose income reaches the 24 per cent bracket pays 10 per cent on the first slice, 12 on the next, 22 on the next and 24 only on the amount above that threshold, which is why the effective rate on a $100,000 salary is nearer 14 per cent than 24. Taxable income is not gross pay either: the standard deduction comes off first, as do pre-tax retirement and health contributions. The thresholds are indexed to inflation each year, so crossing a bracket after a cost-of-living rise does not by itself increase real tax.
Written by Radif Partners
The US federal income tax system uses seven marginal tax brackets that determine how much you owe based on your taxable income and filing status. Updated for 2026 inflation adjustments.
Use our income tax calculator to instantly compute your federal tax liability for any income level.
2026 Standard Deduction Amounts
Before applying the brackets, most taxpayers reduce their income by the standard deduction.
| Filing Status | Standard Deduction |
|---|---|
| Single | $16,100 |
| Married Filing Jointly | $32,200 |
| Married Filing Separately | $16,100 |
| Head of Household | $24,150 |
Taxpayers aged 65 or older receive an additional standard deduction of $2,050 (single/head of household) or $1,650 per qualifying spouse (married filing jointly/separately).
2026 Tax Brackets: Single Filers
| Tax Rate | Taxable Income Range | Tax Owed |
|---|---|---|
| 10% | $0 – $12,400 | |
| 12% | $12,401 – $50,400 | |
| 22% | $50,401 – $105,700 | |
| 24% | $105,701 – $201,775 | |
| 32% | $201,776 – $256,225 | |
| 35% | $256,226 – $640,600 | |
| 37% | Over $640,600 |
2026 Tax Brackets: Married Filing Jointly
| Tax Rate | Taxable Income Range | Tax Owed |
|---|---|---|
| 10% | $0 – $24,800 | |
| 12% | $24,801 – $100,800 | |
| 22% | $100,801 – $211,400 | |
| 24% | $211,401 – $403,550 | |
| 32% | $403,551 – $512,450 | |
| 35% | $512,451 – $768,700 | |
| 37% | Over $768,700 |
2026 Tax Brackets: Married Filing Separately
| Tax Rate | Taxable Income Range | Tax Owed |
|---|---|---|
| 10% | $0 – $12,400 | |
| 12% | $12,401 – $50,400 | |
| 22% | $50,401 – $105,700 | |
| 24% | $105,701 – $201,775 | |
| 32% | $201,776 – $256,225 | |
| 35% | $256,226 – $384,350 | |
| 37% | Over $384,350 |
2026 Tax Brackets: Head of Household
| Tax Rate | Taxable Income Range | Tax Owed |
|---|---|---|
| 10% | $0 – $17,700 | |
| 12% | $17,701 – $67,450 | |
| 22% | $67,451 – $105,700 | |
| 24% | $105,701 – $201,750 | |
| 32% | $201,751 – $256,200 | |
| 35% | $256,201 – $640,600 | |
| 37% | Over $640,600 |
Marginal vs. Effective Tax Rate
Marginal Tax Rate
The rate you pay on your last (highest) dollar of income. It determines the tax impact of earning one more dollar or claiming one more dollar of deductions.
Effective Tax Rate
Your total tax divided by total income. It represents the blended, average rate across all brackets and is always lower than your marginal rate.
Many people believe that being "in the 22% bracket" means they pay 22% on all their income. That is not how progressive brackets work, only the income within each bracket is taxed at that rate.
Step-by-Step Example: $100,000 Single Filer
Step 1: Apply the Standard Deduction
$100,000 − $16,100 = $83,900 taxable income
Step 2: Apply Each Bracket
| Bracket | Income in Bracket | Tax |
|---|---|---|
| 10% ($0 – $12,400) | $12,400 | $1,240.00 |
| 12% ($12,401 – $50,400) | $38,000 | $4,560.00 |
| 22% ($50,401 – $83,900) | $33,500 | $7,370.00 |
| Total | $83,900 | $13,170.00 |
Step 3: Calculate Rates
Marginal Rate
22%
Bracket of last dollar
Effective (Taxable)
15.7%
$13,170 / $83,900
Effective (Gross)
13.2%
$13,170 / $100,000
Even though this filer is "in the 22% bracket," they only pay an effective rate of 13.2% on their gross income. The first $16,100 is shielded by the standard deduction, the next $12,400 is taxed at 10%, the next $38,000 at 12%, and only the final $33,500 is taxed at 22%.
Why Marginal Rates Matter for Decisions
401(k) Contributions
A $1,000 traditional 401(k) contribution saves $220 in federal tax at the 22% bracket. Calculate your savings.
Roth vs. Traditional
If you expect your marginal rate to be higher in retirement, Roth contributions are better. See our guide.
Charitable Giving
A $1,000 charitable deduction (if itemizing) saves $220 at the 22% rate but $370 at 37%.
Side Income
Extra freelance income is taxed at your marginal rate plus self-employment tax.
Common Misconceptions
"I don't want a raise because it will put me in a higher bracket"
Only the income within the new bracket is taxed at the higher rate. If you earn $50,400 (the top of the 12% bracket as a single filer) and get a $5,000 raise, only that $5,000 is taxed at 22%. Your total tax increases by $1,100, and you still take home an additional $3,900. You will never lose money by earning more due to bracket progression.
"Married filing jointly brackets are exactly double single brackets"
This is mostly true for the lower brackets, which is intentional to reduce the "marriage penalty." However, the 35% and 37% brackets for married filers are not exactly double the single filer brackets, creating a marriage penalty for very high earners.
How Brackets Interact with State Tax
Federal brackets only determine your federal income tax. State income tax is calculated separately using each state's own brackets and rules. Your total income tax is the sum of federal, state, and any local income taxes. See our state tax comparison for a complete overview.
Planning Around Bracket Boundaries
Smart tax planning involves keeping income below the next bracket when possible:
- • Maximize traditional 401(k) or IRA contributions
- • Time income recognition (bonus deferral, stock option exercise)
- • Accelerate or defer deductions across tax years
- • Contribute to an HSA if you have a high-deductible plan