Tax Guides
2026 Federal Tax Brackets Explained
What Are Federal Tax Brackets?
The United States uses a progressive income tax system. This means that as your income increases, it is taxed in layers — or “brackets” — each at a different rate. Only the income that falls within a given bracket is taxed at that bracket's rate. Earning more money never causes all of your income to be taxed at a higher rate, only the portion in the new bracket.
Each year, the IRS adjusts the bracket thresholds for inflation through the annual Revenue Procedure. For the 2026 tax year, these inflation-adjusted brackets reflect the cumulative effect of recent high inflation, pushing bracket thresholds higher than in prior years.
2026 Tax Brackets: Single Filer
The following brackets apply to single filers for the 2026 tax year (income earned January 1 – December 31, 2026, filed by April 15, 2027):
| Tax Rate | Taxable Income Range |
|---|---|
| 10% | $0 – $11,925 |
| 12% | $11,926 – $48,475 |
| 22% | $48,476 – $103,350 |
| 24% | $103,351 – $197,300 |
| 32% | $197,301 – $250,525 |
| 35% | $250,526 – $626,350 |
| 37% | Over $626,350 |
2026 Tax Brackets: Married Filing Jointly
| Tax Rate | Taxable Income Range |
|---|---|
| 10% | $0 – $23,850 |
| 12% | $23,851 – $96,950 |
| 22% | $96,951 – $206,700 |
| 24% | $206,701 – $394,600 |
| 32% | $394,601 – $501,050 |
| 35% | $501,051 – $751,600 |
| 37% | Over $751,600 |
2026 Standard Deduction
Before applying the brackets, you subtract the standard deduction from your adjusted gross income (AGI) to arrive at taxable income. For 2026, the standard deduction amounts are:
- Single filers: $15,000
- Married filing jointly: $30,000
- Head of household: $22,500
- Married filing separately: $15,000
If you itemize deductions (mortgage interest, state and local taxes up to the $10,000 SALT cap, charitable contributions, etc.), you would use the larger of itemized deductions or the standard deduction. Most taxpayers take the standard deduction as it is simpler and often larger.
Marginal Rate vs. Effective Tax Rate
A common point of confusion is the difference between yourmarginal tax rate and your effective tax rate.
Marginal tax rate: The rate you pay on your next dollar of income. If you are a single filer earning $80,000, your marginal rate is 22% because income between $48,476 and $103,350 is taxed at 22%.
Effective tax rate: The average rate you actually pay on your total income. Using the same $80,000 single filer (after $15,000 standard deduction, taxable = $65,000):
- 10% on the first $11,925 = $1,193
- 12% on $11,926–$48,475 = $4,386
- 22% on $48,476–$65,000 = $3,635
- Total federal tax: ~$9,214
- Effective rate: ~11.5% ($9,214 ÷ $80,000)
Your marginal rate (22%) matters for decisions like taking on extra freelance work or contributing more to a 401(k), but your effective rate (11.5%) is what you actually pay as a percentage of your gross.
How Brackets Affect Take-Home Pay
The federal tax brackets are only one piece of your take-home pay puzzle. After federal income tax, you still have:
- Social Security (6.2%, capped at $176,100)
- Medicare (1.45%, plus 0.9% surcharge for high earners)
- State income tax (if applicable in your state)
- Local taxes (city, county, school district in some areas)
- State-specific levies (SDI, FLI, WA Cares, etc.)
To see the full picture, use our Salary & Tax Calculator. It applies the correct 2026 brackets, standard deduction, and all payroll taxes for your specific state or province in seconds.
Calculate Your Take-Home PayFrequently Asked Questions
If I get a raise into a higher bracket, will I earn less overall?
No. Only the portion of your income above the bracket threshold is taxed at the higher rate. Your income below the threshold is still taxed at the lower rates. A raise always increases your after-tax income.
Do the brackets change every year?
Yes. The IRS adjusts bracket thresholds annually for inflation (based on the Chained Consumer Price Index). The 2026 brackets reflect cumulative inflation adjustments from prior years.
How do pre-tax deductions affect my bracket?
Contributions to a traditional 401(k), HSA, or FSA reduce your adjusted gross income, which may lower your taxable income enough to push you into a lower marginal bracket. This is one reason retirement saving has an immediate tax benefit.