2026 Tax Brackets for Married Filing Jointly
For a joint return in 2026: 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 of taxable income. Taxable income is what is left after the $32,200 joint standard deduction ($35,500 when both spouses are 65 or older, before the separate senior deduction).
Single, head of household or filing separately? 2026 tax brackets for every filing status →
2026 married filing jointly tax brackets (IRS table)
| Rate | Taxable income | Tax owed |
|---|---|---|
| 10% | $0 – $24,800 | 10% of taxable income |
| 12% | $24,800 – $100,800 | $2,480 + 12% of the amount over $24,800 |
| 22% | $100,800 – $211,400 | $11,600 + 22% of the amount over $100,800 |
| 24% | $211,400 – $403,550 | $35,932 + 24% of the amount over $211,400 |
| 32% | $403,550 – $512,450 | $82,048 + 32% of the amount over $403,550 |
| 35% | $512,450 – $768,700 | $116,896 + 35% of the amount over $512,450 |
| 37% | Over $768,700 | $206,583.50 + 37% of the amount over $768,700 |
The same table applies to a qualifying surviving spouse. Each rate applies only to the income inside its band, so moving into a higher bracket never raises the tax on the income below it. The “tax owed” column is the IRS rate schedule, used from $100,000 of taxable income; below that, Form 1040 reads the tax from the IRS Tax Table in $50 steps, which can differ by a few dollars. Long-term gains and qualified dividends use their own schedule: 2026 capital gains tax rates.
2026 standard deduction for married filing jointly
| Limit | 2026 |
|---|---|
| Standard deduction, married filing jointlyNeither spouse 65 or older or blind | $32,200 |
| One spouse 65 or older (or blind)$32,200 + $1,650 | $33,850 |
| Both spouses 65 or older$32,200 + $1,650 × 2 (another $1,650 for each spouse who is blind) | $35,500 |
| Senior deduction, each spouse 65 or older (2025–2028)Reduced by 6% of modified AGI over $150,000, for each spouse | $6,000 |
The senior deduction is claimed on top of the standard deduction (or itemized deductions), so a couple who are both 65 or older, with modified AGI up to $150,000, deduct $47,500 before the first bracket applies. Details: 2026 standard deduction and the senior deduction calculator.
Worked example: a married couple with $150,000 of income
| Both under 65 | Both 65 or older | |
|---|---|---|
| Income | $150,000 | $150,000 |
| Standard deduction | −$32,200 | −$32,200 |
| Additional deduction at 65 | — | −$3,300 |
| Senior deduction | — | −$12,000 |
| Taxable income | $117,800 | $102,500 |
| Federal income tax | $15,340 | $11,974 |
| Top bracket (next dollar) | 22% | 22% |
| Tax as a share of income | 10.2% | 8% |
Both couples are in the 22% bracket, but the older couple’s extra deductions take $15,300 off their taxable income and $3,366 off their tax. Social Security is left out because only part of it is taxable; the 2026 tax return calculator works out that part and the rest of the return.
Married filing jointly vs single: the 2026 brackets side by side
| Rate | Married filing jointly | Single |
|---|---|---|
| 10% | $0 – $24,800 | $0 – $12,400 |
| 12% | $24,800 – $100,800 | $12,400 – $50,400 |
| 22% | $100,800 – $211,400 | $50,400 – $105,700 |
| 24% | $211,400 – $403,550 | $105,700 – $201,775 |
| 32% | $403,550 – $512,450 | $201,775 – $256,225 |
| 35% | $512,450 – $768,700 | $256,225 – $640,600 |
| 37% | Over $768,700 | Over $640,600 |
Up to the top of the 32% bracket ($512,450 joint, $256,225 single) every joint threshold is exactly twice the single one, so on a combined taxable income up to $512,450 the joint brackets never cost a couple more than two single returns would. Above it they do not double: the 35% bracket ends at $768,700 on a joint return and $640,600 on a single one.
Official Published by the IRS for tax year 2026 (IRS Rev. Proc. 2025-32). These are the figures for income earned in 2026, reported on the 2026 return filed in early 2027. Planning for 2027? See the 2027 tax brackets →
Your 2026 joint tax: married filing jointly calculator
Ordinary income: wages, pensions, IRA withdrawals, interest. Social Security is only partly taxable and long-term gains have their own rates, so leave them out here. Before deductions, the calculator takes off the joint standard deduction, the amounts at 65 and the senior deduction (its phase-out read on this income). Below $100,000 of taxable income the tax comes from the IRS Tax Table, as Form 1040 line 16 does.
Two incomes, two Social Security records and one joint bracket schedule: how full to fill the joint brackets in each year of retirement is a multi-year question. QuantCalc runs your whole retirement — withdrawals, taxes, Medicare surcharges — year by year, on the 2026 figures above.
Run the free tax-aware simulation →Common questions
What are the 2026 tax brackets for married filing jointly?
For a joint return in 2026: 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 of taxable income. Taxable income is what is left after the $32,200 joint standard deduction ($35,500 when both spouses are 65 or older, before the separate senior deduction). Source: IRS Rev. Proc. 2025-32, Table 1.
What is the 2026 standard deduction for married filing jointly?
$32,200. Add $1,650 for each spouse who is 65 or older or blind: $33,850 with one spouse 65 or older, $35,500 with both (IRS Rev. Proc. 2025-32, section 4.14). Each spouse 65 or older can also take the $6,000 senior deduction for 2025 to 2028, reduced by 6% of modified AGI over $150,000 (IRS: the senior deduction).
How much federal income tax does a married couple pay on $150,000 in 2026?
With $150,000 of ordinary income and both spouses under 65, taxable income is $117,800 after the $32,200 standard deduction and the tax is $15,340, 10.2% of the income, with the next dollar taxed at 22%. If both are 65 or older, the extra $3,300 and the $12,000 senior deduction bring taxable income to $102,500 and the tax to $11,974.
At what income is a married couple in the 22% bracket in 2026?
When taxable income passes $100,800. For a couple under 65 whose income is all ordinary income, that is income above $133,000 ($100,800 plus the $32,200 standard deduction); the 22% bracket runs to $211,400 of taxable income. Couples 65 or older can earn more before reaching it, because their deductions are larger.
Do married couples pay more tax filing jointly than as two single filers?
Not because of the brackets, up to $512,450 of combined taxable income: every joint threshold up to there is twice the single one, and the joint standard deduction ($32,200) is twice the single one ($16,100). Above it the joint 35% and 37% thresholds are less than double, so two high earners can owe more together than apart.
Are these the brackets for the joint return I file in 2027?
Yes. The 2026 brackets apply to income earned in 2026, which you report on the 2026 return filed in early 2027 (IRS Rev. Proc. 2025-32). For income earned in 2027, see the 2027 tax brackets.
Sources
Every figure on this page is read at build time from QuantCalc’s tax constants, the same ones the planner runs on, and was checked against the text of the documents above. Every figure with its source: JSON. QuantCalc is calculation software, not tax advice.
Related
2026 tax brackets for every filing status → 2026 standard deduction → Senior deduction calculator: how much each of you keeps → Tax bracket calculator: what bracket am I in? → 2026 tax return calculator: your refund or amount owed → 2026 capital gains tax rates →