United States · Federal income tax
2026 federal tax brackets calculator.
See the 2026 brackets and standard deduction for your filing status, then find your tax, marginal rate and effective rate in seconds. Runs in your browser; nothing is sent anywhere.
For 2026 the federal rates run 10% to 37%. A single filer pays 10% up to $12,400 and 37% above $640,600; married couples filing jointly pay 37% above $768,700. The standard deduction is $16,100 single, $32,200 joint and $24,150 head of household.
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2026 tax brackets by filing status
These are the ordinary-income rates for tax year 2026, the income you earn in calendar 2026. Each rate applies only to the slice of taxable income inside its band.
| Rate | Single | Married filing jointly | Married filing separately | Head of household |
|---|---|---|---|---|
| 10% | $0 to $12,400 | $0 to $24,800 | $0 to $12,400 | $0 to $17,700 |
| 12% | $12,401 to $50,400 | $24,801 to $100,800 | $12,401 to $50,400 | $17,701 to $67,450 |
| 22% | $50,401 to $105,700 | $100,801 to $211,400 | $50,401 to $105,700 | $67,451 to $105,700 |
| 24% | $105,701 to $201,775 | $211,401 to $403,550 | $105,701 to $201,775 | $105,701 to $201,750 |
| 32% | $201,776 to $256,225 | $403,551 to $512,450 | $201,776 to $256,225 | $201,751 to $256,200 |
| 35% | $256,226 to $640,600 | $512,451 to $768,700 | $256,226 to $384,350 | $256,201 to $640,600 |
| 37% | Over $640,600 | Over $768,700 | Over $384,350 | Over $640,600 |
Taxable income is what is left after the standard or itemized deduction. Source: IRS Rev. Proc. 2025-32, section 4.01, announced in IRS news release IR-2025-103. Rev. Proc. 2025-32 incorporates the changes made by the One Big Beautiful Bill Act (OBBBA). Married filing separately uses the single bands up to the 35% band and starts 37% at $384,350.
2026 standard deduction
| Tax year | Single | Married filing jointly | Married filing separately | Head of household |
|---|---|---|---|---|
| 2026 | $16,100 | $32,200 | $16,100 | $24,150 |
| 2025 | $15,750 | $31,500 | $15,750 | $23,625 |
| 2024 | $14,600 | $29,200 | $14,600 | $21,900 |
| 2023 | $13,850 | $27,700 | $13,850 | $20,800 |
Taxpayers who are 65 or older or blind add $1,650 per box checked, or $2,050 if unmarried and not a surviving spouse (single or head of household). A person who can be claimed as someone else's dependent is limited to the greater of $1,350 or earned income plus $450. Source: Rev. Proc. 2025-32, section 4.14. The 2025 row reflects the OBBBA increase, also stated in that Rev. Proc. The separate OBBBA senior deduction for 2025 to 2028 is not part of the standard deduction and is not applied here.
2027 brackets: pending the IRS
Not published yet. The IRS sets 2027 brackets, the standard deduction and other inflation adjustments in a Revenue Procedure, historically released in October or November. As of October 1, 2026 this page has no verified 2027 numbers, so it shows none and the calculator refuses 2027 instead of guessing. When the Rev. Proc. is released, the 2027 table and calculator year are added here. Watch the IRS newsroom.
Tax bracket history, 2023 to 2026
Bracket ceilings and standard deductions for recent years, each taken from that year's IRS Revenue Procedure. Handy for amended returns, comparing years, or seeing how much bracket creep inflation indexing removes.
Single filers
| Tax year | 10% up to | 12% up to | 22% up to | 24% up to | 32% up to | 35% up to (37% above) | Standard deduction |
|---|---|---|---|---|---|---|---|
| 2026 | $12,400 | $50,400 | $105,700 | $201,775 | $256,225 | $640,600 | $16,100 |
| 2025 | $11,925 | $48,475 | $103,350 | $197,300 | $250,525 | $626,350 | $15,750 |
| 2024 | $11,600 | $47,150 | $100,525 | $191,950 | $243,725 | $609,350 | $14,600 |
| 2023 | $11,000 | $44,725 | $95,375 | $182,100 | $231,250 | $578,125 | $13,850 |
Single filers. Taxable income, not gross pay. The 2026 ceilings are about 2.3% to 4% above the 2025 ceilings.
Married filing jointly
| Tax year | 10% up to | 12% up to | 22% up to | 24% up to | 32% up to | 35% up to (37% above) | Standard deduction |
|---|---|---|---|---|---|---|---|
| 2026 | $24,800 | $100,800 | $211,400 | $403,550 | $512,450 | $768,700 | $32,200 |
| 2025 | $23,850 | $96,950 | $206,700 | $394,600 | $501,050 | $751,600 | $31,500 |
| 2024 | $23,200 | $94,300 | $201,050 | $383,900 | $487,450 | $731,200 | $29,200 |
| 2023 | $22,000 | $89,450 | $190,750 | $364,200 | $462,500 | $693,750 | $27,700 |
Standard deduction, every status
| Tax year | Single | Married filing jointly | Married filing separately | Head of household |
|---|---|---|---|---|
| 2026 | $16,100 | $32,200 | $16,100 | $24,150 |
| 2025 | $15,750 | $31,500 | $15,750 | $23,625 |
| 2024 | $14,600 | $29,200 | $14,600 | $21,900 |
| 2023 | $13,850 | $27,700 | $13,850 | $20,800 |
Sources: 2026: IRS Rev. Proc. 2025-32, sections 4.01, 4.03 and 4.14; 2025: IRS Rev. Proc. 2024-40 (brackets) and Rev. Proc. 2025-32 (OBBBA standard deduction); 2024: IRS Rev. Proc. 2023-34; 2023: IRS Rev. Proc. 2022-38. Rates have been 10/12/22/24/32/35/37 throughout. The 2025 brackets are unchanged by OBBBA; only the 2025 standard deduction changed.
How the calculation works
Your tax is the sum of each band's slice times its rate. In formula terms: for each bracket, tax = (taxable income in the band) × rate. Taxable income = income − deduction, floored at zero. Marginal rate is the rate of the highest band you reach. Effective rate is total tax divided by income.
Worked example: single filer, $100,000 of wages, 2026
Start with $100,000 and subtract the $16,100 standard deduction to get $83,900 of taxable income. Then:
| Rate | Income in band | Tax |
|---|---|---|
| 10% | $12,400 | $1,240 |
| 12% | $38,000 | $4,560 |
| 22% | $33,500 | $7,370 |
| Total | $83,900 | $13,170 |
The marginal rate is 22% and the effective rate is 13.2% of the $100,000 (15.7% of taxable income). The IRS table's own constant for the top of the 12% band, $5,800, plus 22% of the excess over $50,400 gives the same $13,170. A married couple filing jointly with $150,000 pays $15,340 on $117,800 of taxable income, an effective rate of 10.2%.
Long-term capital gains thresholds, 2026
Long-term gains and qualified dividends are not taxed on the ordinary schedule. They use the 0%, 15% and 20% rates, based on taxable income. This calculator does not compute them; the thresholds are listed for reference.
| Filing status | 0% rate up to | 15% rate up to (20% above) |
|---|---|---|
| Single | $49,450 | $545,500 |
| Married filing jointly | $98,900 | $613,700 |
| Married filing separately | $49,450 | $306,850 |
| Head of household | $66,200 | $579,600 |
Source: Rev. Proc. 2025-32, section 4.03.
What this does not include
Credits (child tax credit, EITC), self-employment tax, the alternative minimum tax, the 3.8% net investment income tax, Social Security and Medicare payroll tax, state and local tax, and qualified business income deduction are not computed. The IRS Tax Table for taxable income under $100,000 rounds to $50 brackets, so a return can differ from the schedule result by a few dollars. This is an educational estimate, not tax advice.
Cite this page: TNAADO Tools, "2026 Federal Tax Brackets & Standard Deduction Calculator," tools.tnaado.ca/us/federal-tax-brackets-2026/, figures from IRS Rev. Proc. 2025-32, verified October 1, 2026.
Frequently asked questions
What are the 2026 federal income tax brackets?
There are seven rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%. For a single filer in 2026 they start at $0, $12,401, $50,401, $105,701, $201,776, $256,226 and $640,601 of taxable income. Married couples filing jointly start the same rates at $0, $24,801, $100,801, $211,401, $403,551, $512,451 and $768,701. Source: IRS Rev. Proc. 2025-32.
What is the 2026 standard deduction?
$16,100 for single filers and married people filing separately, $32,200 for married couples filing jointly and surviving spouses, and $24,150 for heads of household. These figures include the increase enacted by the One Big Beautiful Bill Act. People who are 65 or older or blind add $1,650 each, or $2,050 each if unmarried and not a surviving spouse.
What are the 2027 tax brackets?
The IRS has not published them yet, so this page does not guess. The adjustments for 2027 come in an IRS Revenue Procedure, historically released in October or November. The 2027 column on this page switches on only when the official numbers are published.
Do tax brackets apply to all of my income?
No. Each rate applies only to the slice of taxable income inside its band. Moving into a higher bracket never reduces your take-home pay, because only the dollars above the threshold are taxed at the higher rate.
What is the difference between marginal and effective tax rate?
Your marginal rate is the rate on your last dollar of taxable income, the top bracket you reach. Your effective rate is total tax divided by income. For a single filer earning $100,000 in 2026 with the standard deduction, the marginal rate is 22% and the effective rate on gross income is about 13.2%.
Are 2026 brackets used for the return I file in 2026?
No. Returns filed in early 2026 report tax year 2025. The 2026 brackets apply to income earned during 2026, which you report when you file in 2027, and they guide payroll withholding and estimated payments during 2026.
Does this calculator include capital gains, credits, Social Security tax or state tax?
No. It applies the ordinary-income rate schedule to taxable income. Long-term capital gains and qualified dividends have their own 0%, 15% and 20% thresholds, shown above for reference, and credits, self-employment tax, the alternative minimum tax, the net investment income tax and state taxes are not included.
Estimate only
This page is educational and is not tax advice. Your return uses the IRS Tax Table or Tax Computation Worksheet and your full situation. Confirm with the IRS instructions or a tax professional.