2026 Tax Brackets and Federal Income Tax Rates for Every Filing Status
For 2026 there are seven federal income tax rates, 10%, 12%, 22%, 24%, 32%, 35% and 37%; the 37% rate starts at $640,600 (single) and $768,700 (married filing jointly) of taxable income. The full IRS table for all four filing statuses is below.
Married filing jointly? 2026 tax brackets for married filing jointly, with the joint standard deduction and a couples’ calculator →
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. Every row of the IRS Tax Table built from these brackets: 2026 tax tables. State rates: 2026 state income tax rates.
Marginal vs effective tax rate in 2026
Your marginal tax rate is the bracket your last dollar of taxable income falls in — what the next dollar costs. Your effective rate is the total tax divided by your income, always lower, because the lower brackets tax the first dollars at 10% and 12%.
| Wages | Taxable income | Federal income tax | Marginal rate | Effective rate |
|---|---|---|---|---|
| $85,000 | $68,900 | $9,876 | 22% | 11.6% |
| $150,000 | $133,900 | $24,734 | 24% | 16.5% |
2025 vs 2026 tax brackets
The rates did not change: P.L. 119-21 made the seven rates permanent (IRS Publication 15 (2026)). The thresholds rose with inflation (2025: IRS Rev. Proc. 2024-40; 2026: IRS Rev. Proc. 2025-32).
| Rate | Single 2025 | Single 2026 | Joint 2025 | Joint 2026 |
|---|---|---|---|---|
| 10% | 2025: $0 – $11,925 | $0 – $12,400 | 2025: $0 – $23,850 | $0 – $24,800 |
| 12% | 2025: $11,925 – $48,475 | $12,400 – $50,400 | 2025: $23,850 – $96,950 | $24,800 – $100,800 |
| 22% | 2025: $48,475 – $103,350 | $50,400 – $105,700 | 2025: $96,950 – $206,700 | $100,800 – $211,400 |
| 24% | 2025: $103,350 – $197,300 | $105,700 – $201,775 | 2025: $206,700 – $394,600 | $211,400 – $403,550 |
| 32% | 2025: $197,300 – $250,525 | $201,775 – $256,225 | 2025: $394,600 – $501,050 | $403,550 – $512,450 |
| 35% | 2025: $250,525 – $626,350 | $256,225 – $640,600 | 2025: $501,050 – $751,600 | $512,450 – $768,700 |
| 37% | 2025: over $626,350 | Over $640,600 | 2025: over $751,600 | Over $768,700 |
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 →
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. Below $100,000 the tax is read from the IRS Tax Table ($50 income bands, as Form 1040 line 16 is), so it can differ by a few dollars from the brackets applied to the exact amount; from $100,000 it is the brackets themselves.
Room left in your bracket? Fill it with a Roth conversion, year by year, before the next rate starts: plan it with the Roth Conversion Planner ($49) →
How much room is left in my 2026 tax bracket?
The room is the distance from your taxable income to the top of your bracket, but every extra dollar of IRA money also counts toward the tax on your Social Security, so the engine finds it by adding income until the bracket changes. Example: a married couple, 67 and 65, with $40,000 of Social Security, a $30,000 pension and $20,000 of IRA withdrawals has $30,600 of taxable income and owes $3,179. They can convert $64,300 more to a Roth before leaving the 12% bracket; that conversion adds $8,421 of federal tax, 13.1% of it, because it also makes more of their Social Security taxable.
| Key number | 2026 |
|---|---|
| Taxable ordinary income (Rev. Proc. 2025-32) | $30,600 |
| Federal income tax (Tax Table) | $3,179 |
| Social Security that is taxable (Pub. 915) | $28,100 |
| Conversion room left in the 12% bracket | $64,300 |
| Federal tax on that conversion | $8,421 |
| … as a share of the conversion | 13.1% |
| Conversion room to the top of the 22% bracket | $163,232 |
| IRMAA MAGI with the 12% bracket filled (CMS 2026 tiers) | $148,300 |
The brackets are one step of the return. Your whole 2026 return — Social Security, IRA money, pensions, gains, the deductions, your state and what you have paid — ends in a refund or an amount owed: 2026 tax return calculator (free: your federal and state refund or amount owed) →
An estimate from QuantCalc’s open tax engine (federal 2.6.0, state 1.26.0) for the 2026 tax year. Not tax advice: your return depends on facts this page does not ask about, so check a move with your tax preparer or custodian before acting. How the engine computes each line, with its official source: federal, state.
Room left in your 2026 bracket
Enter the rest of your year: the tax engine puts your taxable income on the seven brackets and shows how much more IRA money or Roth conversion stays in the bracket you are in now.
Estimate your 2026 return
The return you file in early 2027 is for tax year 2026. Free calculators:
- Federal income tax calculator — your 2026 federal income tax, your tax bracket and your effective rate.
- Tax refund calculator — your 2026 federal and state refund or amount owed, from your wages, filing status, children and the tax withheld.
- 2026 Return Preview — what you owe or get back on your 2026 federal and state returns, with Social Security, IRA withdrawals, pensions and Roth conversions; free, with the line-by-line return in the Tax Season Pass.
- 2026 tax return calculator for retirees — your federal and state refund or amount owed with Social Security, IRA and 401(k) withdrawals, pensions and Roth conversions.
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 4.01.
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. The joint standard deduction, the amounts at 65 and a calculator for couples are on the 2026 married filing jointly brackets page.
What is a tax bracket?
A band of taxable income taxed at one rate. The federal income tax has seven for 2026: 10%, 12%, 22%, 24%, 32%, 35% and 37%. Each rate applies only to the income inside its band, so the first $12,400 of a single filer’s taxable income is taxed at 10%, the next dollars up to $50,400 at 12%, and so on (IRS Rev. Proc. 2025-32). Your “tax bracket” is the band your last dollar falls in.
What is the difference between the marginal and the effective tax rate in 2026?
The marginal rate is the rate on your next dollar: your top bracket. The effective rate is your total federal income tax divided by your income. A single filer with $85,000 of wages and the standard deduction has $68,900 of taxable income and owes $9,876: a 22% marginal rate but a 11.6% effective rate. A single filer with $150,000 of wages and the standard deduction has $133,900 of taxable income and owes $24,734: a 24% marginal rate but a 16.5% effective rate.
What are the tax rates for 2027?
The same seven rates, 10%, 12%, 22%, 24%, 32%, 35% and 37%: P.L. 119-21 made them permanent (IRS Publication 15 (2026)). Only the income thresholds move with inflation; the 2027 thresholds are on the 2027 tax brackets page.
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.
How much room is left in my 2026 tax bracket?
Your taxable income’s distance to the top of its bracket, after the extra Social Security each dollar makes taxable. A married couple, 67 and 65, with $40,000 of Social Security, a $30,000 pension and $20,000 of IRA withdrawals has $30,600 of taxable income and $64,300 of room left in the 12% bracket; converting that much adds $8,421 of federal tax. The calculator on this page finds yours.
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 married filing jointly → 2026 standard deduction → 2026 capital gains tax rates → 2026 bracket dataset (CSV/JSON) → Roth conversion tax calculator → Year-end tax moves 2026: what each move does to your bracket → Tax bracket calculator: what bracket am I in? → 2026 tax tables (IRS Tax Table method, all statuses) → 2026 state income tax rates, all 50 states →