United States · Federal tax · Earned income credit
EITC 2026 vs 2025: what changed.
Side-by-side earned income credit amounts for tax years 2025 and 2026, with the dollar and percent change for each, and a check of your own income against both.
Short answer: The earned income credit rises for inflation in tax year 2026. The maximum credit goes from $649 to $664 with no children, $4,328 to $4,427 with one, $7,152 to $7,316 with two and $8,046 to $8,231 with three or more, about 2.3 percent each. The income limit for one child (single) goes from $50,434 to $51,593, and the investment income cap from $11,950 to $12,200.
Compare 2026 and 2025 for your case
Result
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Maximum credit, 2025 against 2026
| Qualifying children | 2025 | 2026 | Change | Change % |
|---|---|---|---|---|
| None | $649 | $664 | +$15 | +2.31% |
| One | $4,328 | $4,427 | +$99 | +2.29% |
| Two | $7,152 | $7,316 | +$164 | +2.29% |
| Three or more | $8,046 | $8,231 | +$185 | +2.30% |
The change columns are our arithmetic on the two IRS figures, not IRS numbers.
Income limits, 2025 against 2026
| Qualifying children | Single 2025 | Single 2026 | Joint 2025 | Joint 2026 |
|---|---|---|---|---|
| None | $19,104 | $19,540 | $26,214 | $26,820 |
| One | $50,434 | $51,593 | $57,554 | $58,863 |
| Two | $57,310 | $58,629 | $64,430 | $65,899 |
| Three or more | $61,555 | $62,974 | $68,675 | $70,244 |
The investment income limit rises from $11,950 to $12,200, up $250.
What changed and what stayed the same
The structure of the credit is the same. The phase-in rates stay at 7.65, 34, 40 and 45 percent, the phase-out rates at 7.65, 15.98, 21.06 and 21.06 percent, and three or more children is still the top group. The statute sets those rates; inflation moves the dollar amounts. The qualifying child tests, the Social Security number rule and the investment income test also continue. Earlier years show the same pattern: the one-child maximum was $3,995 for 2023, $4,213 for 2024 and $4,328 for 2025.
Worked example
A single filer with one child and adjusted gross income of $51,000 earned entirely from wages is over the 2025 income limit of $50,434 but under the 2026 limit of $51,593. With the 2026 formula the credit is $4,427 minus 15.98 percent of $27,110 (that is $51,000 minus $23,890), which is about $95. Under the 2025 limit the same income would qualify for nothing, so the new limit is the difference between a small credit and none. This is why the comparison matters for incomes near the top of the range.
Common mix-ups
- Limits rise more than the maximum for the same percent. A small percentage on a large income limit is a large dollar change near the top of the range, as with the $1,159 rise for one child.
- The change is not an extra credit for 2025 returns. A 2025 return uses the 2025 numbers.
- Percentages here are derived. The IRS publishes dollars, not percent changes.
- The investment limit counts. At $12,200 of investment income for 2026 the credit is gone however low the wages.
- Filing year differs from tax year. The 2026 amounts apply to the return filed in 2027.
Method
The 2026 figures are from Revenue Procedure 2025-32, section 3.06. The 2025 and earlier figures are from the IRS EITC income limits and maximum credit amounts page. The change columns subtract the 2025 figure from the 2026 figure, and the percent is the change divided by the 2025 figure, rounded to two decimals. The comparison tool reports the maximums and income limits for your filing status and children, and says whether your adjusted gross income is under each year's limit. Read on November 9, 2026.
What this does not cover
- Credits for any year before 2023 and the 2027 tax year, which is on the 2027 table page.
- Eligibility rules, state credits and the exact IRS table amounts.
- Whether you will actually qualify for a child: age, residency and relationship tests.
- Any change in law after November 9, 2026.
Figures read from the sources below on November 9, 2026. Last updated November 9, 2026.
Sources
- IRS Revenue Procedure 2025-32: 2026 inflation adjustments (section 3.06, earned income credit) (retrieved November 9, 2026)
- IRS: EITC income limits and maximum credit amounts (tax years 2022 to 2025) (retrieved November 9, 2026)
Frequently asked questions
How much did the EITC increase for 2026?
The maximum rose about 2.3 percent: $15 with no children, $99 with one, $164 with two and $185 with three or more.
What is the 2026 EITC maximum with one child?
$4,427, up from $4,328 for 2025.
What is the 2026 EITC income limit with one child?
$51,593 for single, head of household and most other filers, up from $50,434 for 2025.
Did the investment income limit change?
Yes. It rises from $11,950 for 2025 to $12,200 for 2026.
Is the EITC different for married couples in 2026?
The income limits are higher for married filing jointly, for example $58,863 with one child against $51,593 for single filers.
Why does the EITC change every year?
The dollar amounts are adjusted for inflation each year, as set out in an IRS revenue procedure.
Where do the numbers come from?
IRS Revenue Procedure 2025-32 for 2026 and the IRS EITC page for 2025, both linked in the sources.
Not legal or tax advice
This page is general information from an unofficial guide, not tax advice. Use IRS Publication 596 and the Form 1040 instructions or a tax professional before you file. Nothing you type is sent anywhere. It runs in your browser.