2026 Federal Income Tax Brackets and Rates

The IRS 2026 federal income tax brackets for single and married-filing-jointly filers, plus how the progressive system actually works.

Written by Jordan Ellery, Personal-finance writer · Reviewed by Priya Nadella, CPA, Certified Public Accountant (reviewer) · Updated July 2026

The 2026 tax brackets

For tax year 2026, the US federal income tax has seven rates — 10%, 12%, 22%, 24%, 32%, 35% and 37% — applied progressively across income bands. The IRS adjusted the thresholds for inflation for 2026; the figures below come from the IRS's official 2026 inflation adjustments (Rev. Proc. 2025-32).

Single filers ({TAX_YEAR}): 10% up to $12,400; 12% to $50,400; 22% to $105,700; 24% to $201,775; 32% to $256,225; 35% to $640,600; 37% above $640,600.

Married filing jointly ({TAX_YEAR}): 10% up to $24,800; 12% to $100,800; 22% to $211,400; 24% to $403,550; 32% to $512,450; 35% to $768,700; 37% above $768,700.

How progressive brackets really work

A common myth is that moving into a higher bracket taxes all your income at the higher rate. It doesn't. Each rate applies only to the income within that band. A single filer with $60,000 of taxable income pays 10% on the first $12,400, 12% on the next chunk, and 22% only on the portion above $50,400 — not 22% on the whole $60,000.

That's why your effective tax rate — total tax divided by income — is always lower than your top bracket. Estimate yours with the income tax calculator.

The standard deduction reduces what's taxed

Before brackets apply, most people subtract the standard deduction. For 2026 it's $16,100 for single filers and $32,200 for married couples filing jointly. So a single filer earning $60,000 has taxable income of about $43,900 — the brackets apply to that, not the full salary. See the 2026 standard deduction for details.

Informational only — not financial or tax advice. This article is general educational information and may not reflect current figures or your individual situation. Tax and financial rules change; verify with the IRS or a qualified professional before acting.