2026 Federal Income Tax Brackets
The official 2026 federal income tax brackets for all four filing statuses — the rates you use on the 2026 return filed in early 2027.
For 2026 there are seven federal income tax rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%. The 37% top rate starts at $640,600 of taxable income for single filers and $768,700 for married couples filing jointly; the 12% bracket ends at $50,400 (single) and $100,800 (joint). The brackets apply to taxable income, after the $16,100 / $32,200 standard deduction.
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 figures →
2026 tax brackets: single and married filing jointly
| Rate | Single | Married filing jointly |
|---|---|---|
| 10% | $0 – $12,400 | $0 – $24,800 |
| 12% | $12,400 – $50,400 | $24,800 – $100,800 |
| 22% | $50,400 – $105,700 | $100,800 – $211,400 |
| 24% | $105,700 – $201,775 | $211,400 – $403,550 |
| 32% | $201,775 – $256,225 | $403,550 – $512,450 |
| 35% | $256,225 – $640,600 | $512,450 – $768,700 |
| 37% | Over $640,600 | Over $768,700 |
2026 tax brackets: married filing separately and head of household
| Rate | Married filing separately | Head of household |
|---|---|---|
| 10% | $0 – $12,400 | $0 – $17,700 |
| 12% | $12,400 – $50,400 | $17,700 – $67,450 |
| 22% | $50,400 – $105,700 | $67,450 – $105,700 |
| 24% | $105,700 – $201,775 | $105,700 – $201,750 |
| 32% | $201,775 – $256,225 | $201,750 – $256,200 |
| 35% | $256,225 – $384,350 | $256,200 – $640,600 |
| 37% | Over $384,350 | Over $640,600 |
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. Before the brackets apply, subtract the 2026 standard deduction ($16,100 single, $32,200 joint, $24,150 head of household) or your itemized deductions. Long-term gains and qualified dividends use a separate schedule: 2026 capital gains tax rates.
Your 2026 bracket and tax
Taxable income is after the standard or itemized deduction — not your salary. Ordinary income only; long-term gains are taxed on their own schedule.
A bracket tells you what the next dollar costs this year; how full to fill it in each year of retirement is a different 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 federal income tax brackets?
For 2026 there are seven federal income tax rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%. The 37% top rate starts at $640,600 of taxable income for single filers and $768,700 for married couples filing jointly; the 12% bracket ends at $50,400 (single) and $100,800 (joint). The brackets apply to taxable income, after the $16,100 / $32,200 standard deduction. Source: IRS Rev. Proc. 2025-32, section 3.01.
What are the 2026 tax brackets for married filing jointly?
For a joint return in 2026: 10% on $0 to $24,800; 12% on $24,800 to $100,800; 22% on $100,800 to $211,400; 24% on $211,400 to $403,550; 32% on $403,550 to $512,450; 35% on $512,450 to $768,700; 37% on taxable income over $768,700. Source: IRS Rev. Proc. 2025-32, Table 1.
Are these the brackets for the tax 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. They are the IRS's published figures (IRS Rev. Proc. 2025-32). The figures for income earned in 2027 are on the 2027 tax brackets page.
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 standard deduction → 2026 capital gains tax rates → 2026 bracket dataset (CSV/JSON) → Roth conversion tax calculator →