The seven federal rates are unchanged for 2026, but every bracket rose for inflation. The brackets apply to taxable income: your pay after pre-tax deductions and the standard deduction.
Federal income tax brackets (2026)
| Rate | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 10% | $0 – $12,400 | $0 – $24,800 | $0 – $17,700 |
| 12% | $12,400 – $50,400 | $24,800 – $100,800 | $17,700 – $67,450 |
| 22% | $50,400 – $105,700 | $100,800 – $211,400 | $67,450 – $105,700 |
| 24% | $105,700 – $201,775 | $211,400 – $403,550 | $105,700 – $201,750 |
| 32% | $201,775 – $256,225 | $403,550 – $512,450 | $201,750 – $256,200 |
| 35% | $256,225 – $640,600 | $512,450 – $768,700 | $256,200 – $640,600 |
| 37% | Over $640,600 | Over $768,700 | Over $640,600 |
Source: IRS IR-2025-103, Rev. Proc. 2025-32.
Standard deduction (2026)
| Single or married filing separately | $16,100 |
| Married filing jointly | $32,200 |
| Head of household | $24,150 |
Payroll (FICA) taxes (2026)
| Tax | Employee rate | Applies to |
|---|---|---|
| Social Security | 6.2% | Wages up to $184,500 (max $11,439) |
| Medicare | 1.45% | All wages |
| Additional Medicare | 0.9% | Wages over $200,000 ($250,000 married filing jointly) |
State income tax in 2026
No tax on wages: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming.
Flat tax: Arizona 2.5%, Colorado 4.4%, Georgia 5.19%, Idaho 5.3%, Illinois 4.95%, Indiana 2.95%, Iowa 3.8%, Kentucky 3.5%, Louisiana 3%, Michigan 4.25%, Mississippi 4%, North Carolina 3.99%, Ohio 2.75%, Pennsylvania 3.07%, Utah 4.5%.
Graduated tax: every other state and DC. Pick a state on the US calculator to see its brackets.
Frequently asked questions
What are the 2026 federal tax brackets?
For single filers: 10% up to $12,400, 12% up to $50,400, 22% up to $105,700, 24% up to $201,775, 32% up to $256,225, 35% up to $640,600, and 37% above $640,600.
What is the standard deduction for 2026?
$16,100 for single filers, $32,200 for married couples filing jointly and $24,150 for heads of household.
When do the 2026 brackets apply?
They apply to income earned from January 1 to December 31, 2026, reported on tax returns filed in early 2027. Paycheck withholding uses them from January 2026.
Written by Muhammad Raza. Last updated October 14, 2026.