2026 Federal Marginal Income Tax Brackets
According to IRS Revenue Procedure 2025-32 and the SSA's 2026 COLA fact sheet, this is the complete 2026 U.S. federal income tax bracket schedule for all four filing statuses, plus standard deductions and FICA payroll rates, kept in sync with the official schedules.
According to IRS Revenue Procedure 2025-32, published November 2025, these are the official 2026 federal brackets.
What this page shows
The federal income tax is progressive: income is taxed in slices, and each slice is taxed at its own marginal rate. For 2026 there are seven federal brackets running from 10% on the first dollars of taxable income to a top rate of 37%. Your marginal rate is the rate on your next dollar of taxable income; your effective rate - total tax divided by total income, is lower, because only the top slice of income is taxed at the top rate.
Taxable income is your adjusted gross income (AGI) minus the standard deduction (or itemized deductions). The tables below are rendered live from the PlainSalary tax database, which mirrors the IRS schedule. See the methodology page for the full source list and update cadence.
2026 federal marginal rates, single filer
Marginal rate (%) at each bracket floor, rendered live from the tax database
Single
2026 standard deduction: $16,100. Marginal brackets apply to taxable income (AGI minus deductions).
| Marginal rate | Taxable income |
|---|---|
| 10% | $0 – $12,400 |
| 12% | $12,400 – $50,400 |
| 22% | $50,400 – $105,700 |
| 24% | $105,700 – $201,775 |
| 32% | $201,775 – $256,225 |
| 35% | $256,225 – $640,600 |
| 37% | $640,600 – $1,000,000,000,000,000 |
Married filing jointly
2026 standard deduction: $32,200. Marginal brackets apply to taxable income (AGI minus deductions).
| Marginal rate | Taxable income |
|---|---|
| 10% | $0 – $24,800 |
| 12% | $24,800 – $100,800 |
| 22% | $100,800 – $211,400 |
| 24% | $211,400 – $403,550 |
| 32% | $403,550 – $512,450 |
| 35% | $512,450 – $768,700 |
| 37% | $768,700 – $1,000,000,000,000,000 |
Married filing separately
2026 standard deduction: $16,100. Marginal brackets apply to taxable income (AGI minus deductions).
| Marginal rate | Taxable income |
|---|---|
| 10% | $0 – $12,400 |
| 12% | $12,400 – $50,400 |
| 22% | $50,400 – $105,700 |
| 24% | $105,700 – $201,775 |
| 32% | $201,775 – $256,225 |
| 35% | $256,225 – $384,350 |
| 37% | $384,350 – $1,000,000,000,000,000 |
Head of household
2026 standard deduction: $24,150. Marginal brackets apply to taxable income (AGI minus deductions).
| Marginal rate | Taxable income |
|---|---|
| 10% | $0 – $17,700 |
| 12% | $17,700 – $67,450 |
| 22% | $67,450 – $105,700 |
| 24% | $105,700 – $201,775 |
| 32% | $201,775 – $256,200 |
| 35% | $256,200 – $640,600 |
| 37% | $640,600 – $1,000,000,000,000,000 |
Source: Internal Revenue Service, Revenue Procedure 2025-32 (2026 annual inflation adjustments). Bracket thresholds, marginal rates, and standard deductions are queried live from the PlainSalary tax database at request time. Internal Revenue Service, Revenue Procedure 2025-32 (2026 annual inflation adjustments). Bracket thresholds, marginal rates, and standard deductions are queried live from the PlainSalary tax database at request time.
2026 standard deduction by filing status
The deduction is subtracted from AGI before brackets apply, rendered live
2026 payroll taxes (FICA)
On top of income tax, wages carry FICA payroll tax. These rates are flat and apply from the first dollar of wages.
| Component | Rate | Applies to |
|---|---|---|
| Social Security (OASDI) | 6.2% | Wages up to $184,500 |
| Medicare | 1.5% | All wages (no cap) |
| Additional Medicare | 0.9% | Wages over $200,000 (single) / $250,000 (married filing jointly) |
How to read these brackets
A common misconception is that crossing into a higher bracket raises the tax rate on all of your income. It does not. Each bracket applies only to the income that falls inside its range. A single filer does not pay the 37% rate until taxable income exceeds $640,600, and even then only the dollars above that threshold are taxed at the top rate.
Because the standard deduction ($16,100 for single filers in 2026) is subtracted before brackets apply, the first dollars of gross pay carry no federal income tax at all. Want the exact figure for your salary? Use the federal + state tax calculator, which applies every bracket, deduction, and FICA component shown here.
What these brackets don't cover
These are the ordinary-income brackets only. Long-term capital gains and qualified dividends use a separate 0% / 15% / 20% schedule. The Alternative Minimum Tax (AMT), the 3.8% Net Investment Income Tax, refundable credits (Earned Income Tax Credit, Child Tax Credit), and itemized deductions can all change what you actually owe. State income tax is on top of federal, see our state research pages below.
Sources
- IRS, Revenue Procedure 2025-32 (2026 annual inflation adjustments) - https://www.irs.gov/
- Social Security Administration, 2026 COLA fact sheet (FICA wage base) - https://www.ssa.gov/cola/
- Tax Foundation, Federal Individual Income Tax Brackets - https://taxfoundation.org/data/all/federal/
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.