2026 Federal Income Tax Brackets
Marginal tax rates by filing status for 2025 and 2026, including OBBBA changes and tax calculation examples
Key Numbers
Brackets
7 (10%–37%)
Top Rate Starts
$640,600+ (Single)
Std Deduction
$16,100 (Single)
OBBBA
Rates Made Permanent
The U.S. federal income tax uses a progressive system with seven marginal rates: 10%, 12%, 22%, 24%, 32%, 35%, and 37%. The One Big Beautiful Bill Act (OBBBA), signed July 2025, made these rates permanent and adjusted 2026 bracket thresholds for inflation — with a 4% boost for the bottom two brackets versus 2.3% for higher brackets.
What changed in 2026 (OBBBA)
- ▸Rates made permanent. The TCJA's seven-bracket structure (10%–37%) was set to expire after 2025; the OBBBA locked it in indefinitely.
- ▸Two-speed inflation adjustment. Lower brackets (10%, 12%) were boosted 4% vs. only 2.3% for the 22%–37% brackets — targeted relief for lower- and middle-income filers.
- ▸Standard deductions up $1,100–$2,200. Single/MFS +$1,100, MFJ +$2,200, HoH +$1,650 vs. 2025 OBBBA-adjusted amounts.
- ▸New $6,000 senior deduction. Filers age 65+ may claim an additional $6,000 deduction for 2025–2028, phasing out at $75,000 (single) / $150,000 (joint) AGI.
Marginal Rate: The percentage paid on your last dollar of taxable income — the bracket you “fall into.”
Effective Rate: Total tax ÷ total income. Always lower than your marginal rate because earlier dollars are taxed at lower rates.
Taxable Income: Gross income minus deductions (standard or itemized). The brackets below apply to taxable income, not gross income.
How bracket math works — example
Single filer, $75,000 taxable income in 2026
| Bracket | Income in bracket | Rate | Tax |
|---|---|---|---|
| First bracket | $12,400 | 10% | $1,240 |
| Second bracket | $38,000 | 12% | $4,560 |
| Third bracket (top) | $24,600 | 22% | $5,412 |
| Total | $75,000 | 22% marginal | $11,212 |
Effective rate: $11,212 ÷ $75,000 = 14.9% — well below the 22% marginal rate, because only the last $24,600 is taxed at 22%. The first $12,400 is taxed at 10% and the next $38,000 at 12%. Moving into the 22% bracket does not mean all $75,000 is taxed at 22%.
2026 Standard Deductions
| Filing Status | 2026 | 2025 | Change |
|---|---|---|---|
| Single / MFS | $16,100 | $15,000 | +$1,100 |
| Married Filing Jointly | $32,200 | $30,000 | +$2,200 |
| Head of Household | $24,150 | $22,500 | +$1,650 |
Age 65+ or Blind: Additional standard deduction of $2,050 (single/HoH) or $1,650 (married) per qualifying person. The OBBBA also introduced a $6,000 senior deduction for 2025–2028, phasing out at $75,000 (single) / $150,000 (joint).
Single Filers
Single filers include unmarried individuals, divorced taxpayers, and those legally separated under state law. This status has the narrowest bracket thresholds.
2026 Brackets — Single
| Taxable Income | Rate | Tax on Bracket |
|---|---|---|
| $0 – $12,400 | 10% | 10% of income |
| $12,401 – $50,400 | 12% | $1,240 + 12% over $12,400 |
| $50,401 – $105,700 | 22% | $5,800 + 22% over $50,400 |
| $105,701 – $201,775 | 24% | $17,966 + 24% over $105,700 |
| $201,776 – $256,225 | 32% | $41,024 + 32% over $201,775 |
| $256,226 – $640,600 | 35% | $58,448 + 35% over $256,225 |
| Over $640,600 | 37% | $192,979 + 37% over $640,600 |
2025 vs. 2026 Comparison — Single
| Rate | 2025 Upper Limit | 2026 Upper Limit | Change |
|---|---|---|---|
| 10% | $11,925 | $12,400 | +4.0% |
| 12% | $48,475 | $50,400 | +4.0% |
| 22% | $103,350 | $105,700 | +2.3% |
| 24% | $197,300 | $201,775 | +2.3% |
| 32% | $250,525 | $256,225 | +2.3% |
| 35% | $626,350 | $640,600 | +2.3% |
OBBBA provided a 4% inflation adjustment for the 10% and 12% brackets vs. 2.3% for higher brackets, giving additional relief to lower- and middle-income taxpayers.
Married Filing Jointly
Married Filing Jointly (MFJ) combines both spouses' income on one return and offers the widest bracket thresholds. Married Filing Separately (MFS) uses brackets exactly half of MFJ.
2026 Brackets — Married Filing Jointly
| Taxable Income | Rate | Tax on Bracket |
|---|---|---|
| $0 – $24,800 | 10% | 10% of income |
| $24,801 – $100,800 | 12% | $2,480 + 12% over $24,800 |
| $100,801 – $211,400 | 22% | $11,600 + 22% over $100,800 |
| $211,401 – $403,550 | 24% | $35,932 + 24% over $211,400 |
| $403,551 – $512,450 | 32% | $82,048 + 32% over $403,550 |
| $512,451 – $768,700 | 35% | $116,896 + 35% over $512,450 |
| Over $768,700 | 37% | $206,584 + 37% over $768,700 |
Marriage Bonus
Couples with unequal incomes often pay less combined tax filing jointly than they would as two single filers, because the lower earner's income fills lower brackets.
Marriage Penalty
Couples with similar high incomes may pay more, because the 35% and 37% MFJ thresholds are not exactly double the single filer amounts ($768,700 vs. $640,600 × 2 = $1,281,200).
MFS tradeoffs: Married Filing Separately disqualifies you from many credits (EITC, education credits, child care credit) and accelerates phaseouts for others. It may help with liability separation or income-driven student loan repayment — run the numbers both ways.
Married Filing Separately
Married Filing Separately (MFS) uses brackets exactly half of the MFJ thresholds through the 32% bracket, then diverges — the 37% rate kicks in at $384,350 vs. $768,700 for joint filers. MFS almost always results in a higher combined tax bill than MFJ, but can be strategic in specific situations.
2026 Brackets — Married Filing Separately
| Taxable Income | Rate | Tax on Bracket |
|---|---|---|
| $0 – $12,400 | 10% | 10% of income |
| $12,401 – $50,400 | 12% | $1,240 + 12% over $12,400 |
| $50,401 – $105,700 | 22% | $5,800 + 22% over $50,400 |
| $105,701 – $201,775 | 24% | $17,966 + 24% over $105,700 |
| $201,776 – $256,225 | 32% | $41,024 + 32% over $201,775 |
| $256,226 – $384,350 | 35% | $58,448 + 35% over $256,225 |
| Over $384,350 | 37% | $103,292 + 37% over $384,350 |
MFS vs. MFJ — Key Threshold Comparison
| Rate | MFS upper limit | MFJ upper limit | MFS is exactly half? |
|---|---|---|---|
| 10% | $12,400 | $24,800 | Yes |
| 12% | $50,400 | $100,800 | Yes |
| 22% | $105,700 | $211,400 | Yes |
| 24% | $201,775 | $403,550 | Yes |
| 32% | $256,225 | $512,450 | Yes |
| 35% | $384,350 | $768,700 | Yes |
| 37% | Over $384,350 | Over $768,700 | Yes |
When MFS Makes Sense
| Situation | Why MFS may help |
|---|---|
| Student loan repayment | Income-driven repayment (IDR) plans calculate payments on individual income under MFS, potentially lowering monthly payments if the borrowing spouse earns significantly less |
| Liability separation | Each spouse is only responsible for their own tax liability — useful when one spouse has unreported income, back taxes, or is under audit |
| High medical expenses | Medical deductions are limited to expenses exceeding 7.5% of AGI; filing separately with a lower AGI can unlock a larger deduction for the spouse with high medical costs |
MFS disqualifies you from key credits: Earned Income Credit, education credits (American Opportunity, Lifetime Learning), the child and dependent care credit, and the student loan interest deduction are all unavailable under MFS. The Roth IRA income phaseout also begins at $0 for MFS filers who lived with their spouse at any point during the year. Run the numbers both ways before filing separately.
Head of Household
Head of Household offers wider brackets than Single filing for unmarried taxpayers who support qualifying dependents, plus a higher standard deduction ($24,150 vs. $16,100).
2026 Brackets — Head of Household
| Taxable Income | Rate | Tax on Bracket |
|---|---|---|
| $0 – $17,700 | 10% | 10% of income |
| $17,701 – $67,450 | 12% | $1,770 + 12% over $17,700 |
| $67,451 – $105,700 | 22% | $7,740 + 22% over $67,450 |
| $105,701 – $201,775 | 24% | $16,155 + 24% over $105,700 |
| $201,776 – $256,200 | 32% | $39,213 + 32% over $201,775 |
| $256,201 – $640,600 | 35% | $56,629 + 35% over $256,200 |
| Over $640,600 | 37% | $191,169 + 37% over $640,600 |
HoH Qualification Requirements
| Requirement | Details |
|---|---|
| Unmarried | Single, divorced, legally separated, or lived apart from spouse for the last 6 months of the year |
| >50% Housing Costs | Paid over half of rent/mortgage, utilities, insurance, repairs, and food for the household |
| Qualifying Person | Child, stepchild, or eligible relative lived in your home for more than half the year (exceptions for temporary absences and parents) |
IRS scrutiny: Head of Household is one of the most commonly audited filing statuses. Keep documentation proving you paid >50% of household costs and that a qualifying person lived with you.
Frequently Asked Questions
What tax bracket am I in if I earn $75,000 as a single filer in 2026?
Your marginal (top) bracket is 22%, but your effective rate is much lower. Only the income above $50,400 is taxed at 22% — the first $12,400 is taxed at 10% and the next $38,000 at 12%. Your total federal tax would be approximately $11,212, giving you a 14.9% effective rate. The 22% bracket runs from $50,401 to $105,700 for single filers in 2026.
Does moving into a higher tax bracket mean all my income is taxed at the higher rate?
No — this is the most common tax misconception. Only the income that falls within a bracket is taxed at that rate. If a single filer earns $106,000 in 2026, only the last $300 (the amount above $105,700) is taxed at 24%. All income below $105,700 continues to be taxed at the lower rates of 10%, 12%, and 22%. Earning one extra dollar does not retroactively raise the tax on all prior dollars.
What is the standard deduction for 2026?
The 2026 standard deductions are $16,100 for Single and Married Filing Separately filers, $32,200 for Married Filing Jointly (and qualifying surviving spouses), and $24,150 for Head of Household. These are up from $15,000, $30,000, and $22,500 respectively in 2025 — a boost of $1,100 to $2,200 depending on filing status. Filers age 65 or blind may claim an additional $2,050 (Single/HoH) or $1,650 (married) per qualifying person.
How do I know if I qualify for Head of Household filing status?
You must meet three tests: (1) you were unmarried (or lived apart from your spouse for the last 6 months of the year); (2) you paid more than half the cost of keeping up your home for the year (rent or mortgage, utilities, insurance, repairs, food); and (3) a qualifying person — a child, stepchild, or eligible relative — lived in your home for more than half the year. Head of Household offers wider brackets than Single and a higher standard deduction ($24,150 vs. $16,100), so it's worth confirming eligibility. The IRS audits this status frequently — keep documentation of housing costs and residency.
What did the One Big Beautiful Bill Act (OBBBA) change about tax brackets for 2026?
The OBBBA, signed in July 2025, made three key changes affecting 2026 brackets: First, it made the TCJA's seven-rate structure (10%–37%) permanent — these rates were set to expire after 2025, which would have reverted to higher pre-TCJA rates. Second, it provided a two-speed inflation adjustment: the 10% and 12% brackets were boosted 4% vs. only 2.3% for the 22%–37% brackets, giving extra relief to lower- and middle-income filers. Third, it introduced a $6,000 additional senior deduction for taxpayers age 65 and older (for tax years 2025–2028), phasing out at $75,000 AGI for single filers and $150,000 for joint filers.
Sources
- 1.Internal Revenue Service — Revenue Procedure 2025-32 (2026 Inflation Adjustments)
- 2.IRS — Tax Inflation Adjustments for Tax Year 2026, Including OBBBA Amendments
- 3.Tax Foundation — 2026 Tax Brackets and Federal Income Tax Rates
- 4.IRS — Publication 501: Dependents, Standard Deduction, and Filing Information
- 5.IRS — Federal Income Tax Rates and Brackets
This content is for educational and informational purposes only and does not constitute financial, tax, or legal advice. Consult a qualified professional for guidance tailored to your situation.