2026 Federal Income Tax Brackets
The official 2026 IRS federal marginal income tax brackets, standard deductions, FICA rates, and additional Medicare thresholds. Inflation-adjusted from IRS Revenue Procedure 2025-32.
How this calculator works
This calculator applies United States (federal)'s progressive tax brackets to the income you enter, moving each dollar through the correct marginal rate until the full amount is accounted for. The effective rate shown at the bottom is the total tax divided by gross income, a useful number for budgeting because it represents what you actually pay on every dollar earned, not just the headline marginal rate. We never apply a flat percentage to total income. Standard deductions and common adjustments are applied in the same order the tax authority applies them, so the result matches the official calculation within rounding error. If you file jointly, select the joint filing status, brackets widen substantially and the difference is meaningful for middle-income households.
Required inputs: taxable income, filing status.
Source: IRS Revenue Procedure 2025-32, 2026 inflation adjustments
Single
2026 standard deduction: $16,100
| Taxable Income Range | Marginal Rate |
|---|---|
| $0 – $12,400 | 10% |
| $12,400 – $50,400 | 12% |
| $50,400 – $105,700 | 22% |
| $105,700 – $201,775 | 24% |
| $201,775 – $256,225 | 32% |
| $256,225 – $640,600 | 35% |
| $640,600 and above | 37% |
Married Filing Jointly
2026 standard deduction: $32,200
| Taxable Income Range | Marginal Rate |
|---|---|
| $0 – $24,800 | 10% |
| $24,800 – $100,800 | 12% |
| $100,800 – $211,400 | 22% |
| $211,400 – $403,550 | 24% |
| $403,550 – $512,450 | 32% |
| $512,450 – $768,700 | 35% |
| $768,700 and above | 37% |
Married Filing Separately
2026 standard deduction: $16,100
| Taxable Income Range | Marginal Rate |
|---|---|
| $0 – $12,400 | 10% |
| $12,400 – $50,400 | 12% |
| $50,400 – $105,700 | 22% |
| $105,700 – $201,775 | 24% |
| $201,775 – $256,225 | 32% |
| $256,225 – $384,350 | 35% |
| $384,350 and above | 37% |
Head of Household
2026 standard deduction: $24,150
| Taxable Income Range | Marginal Rate |
|---|---|
| $0 – $17,700 | 10% |
| $17,700 – $67,450 | 12% |
| $67,450 – $105,700 | 22% |
| $105,700 – $201,775 | 24% |
| $201,775 – $256,200 | 32% |
| $256,200 – $640,600 | 35% |
| $640,600 and above | 37% |
2026 FICA / SECA Rates
- Social Security (OASDI) employee rate: 6.2% on wages up to $184,500
- Medicare employee rate: 1.45% on all wages (no cap)
- Additional Medicare: 0.9% on wages above $200,000 (single) / $250,000 (joint)
- Self-Employment Social Security (SECA): 12.4% on net SE income up to $184,500
- Self-Employment Medicare: 2.9% on net SE income (no cap)
How to Use the 2026 Federal Brackets
The federal income tax brackets are marginal, not flat. A single filer earning $100,000 in 2026 does not pay 22% on the entire amount. Instead:
- $0 – $12,400 is taxed at 10% = $1,240.00
- $12,400 – $50,400 is taxed at 12% = $4,560.00
- $50,400 – $100,000 is taxed at 22% = ($100,000 − $50,400) × 22% = $10,912.00
Total federal income tax on $100,000 taxable income (single): ~$16,712. Effective federal rate: 16.7%. Marginal rate: 22%.
The standard deduction reduces taxable income before brackets apply. A $100,000 gross-income single filer claiming the $16,100 2026 standard deduction has $83,900 of taxable income, owing ~$13,170 federal, for an effective rate of 13.2% on gross.
See our interactive 2026 calculator to compute your full liability across federal, state, and FICA layers, or read our effective vs marginal rate guide for more worked examples.
Every figure on PlainSalary is computed directly from official IRS, state Department of Revenue, and SSA tax data, no number is typed in by an editor. This page draws directly on official tax data, no figure is typed in by an editor. See our editorial standards & corrections policy, the methodology behind these numbers, or report a data error.