2026 federal income tax brackets
There are seven federal brackets in 2026 โ 10%, 12%, 22%, 24%, 32%, 35% and 37%. The rates did not change, but the income thresholds were adjusted for inflation (IRS Rev. Proc. 2025-32). Brackets apply to taxable income, which is your income after the standard deduction and other adjustments.
Single (and married filing separately)
| Rate | Taxable income over | Up to |
|---|---|---|
| 10% | $0 | $12,400 |
| 12% | $12,400 | $50,400 |
| 22% | $50,400 | $105,700 |
| 24% | $105,700 | $201,775 |
| 32% | $201,775 | $256,225 |
| 35% | $256,225 | $640,600 |
| 37% | $640,600 | and above |
Married filing jointly
| Rate | Taxable income over | Up to |
|---|---|---|
| 10% | $0 | $24,800 |
| 12% | $24,800 | $100,800 |
| 22% | $100,800 | $211,400 |
| 24% | $211,400 | $403,550 |
| 32% | $403,550 | $512,450 |
| 35% | $512,450 | $768,700 |
| 37% | $768,700 | and above |
Head of household
| Rate | Taxable income over | Up to |
|---|---|---|
| 10% | $0 | $17,700 |
| 12% | $17,700 | $67,450 |
| 22% | $67,450 | $105,700 |
| 24% | $105,700 | $201,750 |
| 32% | $201,750 | $256,200 |
| 35% | $256,200 | $640,600 |
| 37% | $640,600 | and above |
2026 standard deduction
| Filing status | Standard deduction |
|---|---|
| Single / married filing separately | $16,100 |
| Married filing jointly | $32,200 |
| Head of household | $24,150 |
Most taxpayers take the standard deduction. Itemizing only helps if your deductible expenses exceed it.
Additional deduction for age 65+ and the senior deduction
Taxpayers 65 or older (or blind) get an additional standard deduction of $2,050 if single or head of household, or $1,650 per qualifying spouse if married. Separately, a temporary senior deduction of $6,000 per qualifying person age 65+ applies for tax years 2025โ2028, phasing out at 6% of income over $75,000 (single) or $150,000 (joint). These are claimed on your return; they do not change standard paycheck withholding.
Social Security and Medicare (FICA) in 2026
| Tax | Employee rate | Limit |
|---|---|---|
| Social Security | 6.2% | First $184,500 of wages (max $11,439) |
| Medicare | 1.45% | No limit |
| Additional Medicare | 0.9% | Wages over $200,000 |
Employers pay a matching 6.2% and 1.45%. Self-employed workers pay both halves (15.3% up to the wage base) through self-employment tax.
Child tax credit
The child tax credit is up to $2,200 per qualifying child under 17. On a Form W-4 you enter the credit in Step 3 (children under 17 ร $2,200, plus $500 for other dependents) and your employer reduces withholding accordingly. See our W-4 guide.
Bonus and other supplemental wage withholding
Employers may withhold a flat 22% federal rate on bonuses and other supplemental wages, rising to 37% on the portion above $1 million in a calendar year. Details are in our bonus tax guide.
Marginal vs effective tax rate
Your marginal rate is the rate on your next dollar; your effective rate is total tax divided by income. Example: a single filer earning $85,000 has taxable income of $68,900 after the standard deduction. The federal tax is $9,870 โ an effective rate of 11.6% of gross pay even though the marginal bracket is 22%. That is why a raise never reduces take-home pay: only the added dollars are taxed at the higher rate.
How withholding uses the brackets
Payroll withholding follows IRS Publication 15-T. For a standard W-4 the percentage-method tables build in the standard deduction, so the thresholds are shifted up: for a single filer the zero-tax band runs to $7,500 of annualized wages and the 10% bracket ends at $19,900. The tables are equivalent to applying the brackets above to wages minus the standard deduction. Our calculator uses these tables directly, and cross-checks them against the statutory brackets every time we update the data.
Frequently asked questions
What are the 2026 federal income tax rates?
The seven rates are 10%, 12%, 22%, 24%, 32%, 35% and 37%. They are unchanged from 2025; the income thresholds were adjusted for inflation.
What is the 2026 standard deduction?
$16,100 for single filers and married filing separately, $32,200 for married filing jointly, and $24,150 for heads of household.
What is the 2026 Social Security wage base?
$184,500. Social Security tax (6.2%) applies only to wages up to that amount.
Does going into a higher bracket reduce my take-home pay?
No. Only the income above each threshold is taxed at the higher rate, so a raise always increases take-home pay.
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More guides
How paycheck taxes work
Every deduction from gross to net pay, explained step by step with a worked example.
W-4 guide
Step-by-step help with each W-4 section, multiple jobs, dependents and extra withholding.
Pre-tax deductions
What each pre-tax benefit saves, 2026 limits, and where states differ from federal rules.
Overtime & taxes
Why overtime is not taxed at a higher rate, the new overtime deduction and state daily-overtime rules.
Bonus tax
The 22% flat rate, the aggregate method, the $1M rule and why withholding is not your final tax.
Hourly to salary
Convert any hourly rate to weekly, monthly and annual pay with a full conversion chart.
Try the paycheck calculator โ ยท Take-home pay by state โ
Sources
- IRS Rev. Proc. 2025-32 โ 2026 inflation adjustments
- IRS โ 2026 tax inflation adjustments including OBBBA amendments
- Tax Foundation โ 2026 federal tax brackets
- IRS Publication 15-T (2026)
- SSA โ 2026 COLA and wage base announcement
- IRS โ Child Tax Credit
Estimates for information only, not tax advice. See our disclaimer and editorial policy.