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.
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.
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.
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.
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.