2026 Federal Income Tax Brackets & Standard Deduction
The widely expected 2026 return to pre-TCJA individual rates did not happen. The 2026 federal rate structure remains 10%, 12%, 22%, 24%, 32%, 35% and 37%. Below are the official inflation-adjusted thresholds and standard deductions published by the IRS.
Substantively reviewed: August 7, 2026 · Primary source: IRS Revenue Procedure 2025-32 and IRS 2026 inflation-adjustment guidance
Estimate your 2026 federal tax
Use the calculator with the official 2026 rate thresholds and standard deductions.
What happened to the TCJA sunset?
When the Tax Cuts and Jobs Act was enacted in 2017, many individual provisions were scheduled to expire after 2025. That led to years of planning around a possible return to older rates, including a 39.6% top rate and a smaller standard deduction.
Congress changed that outcome in 2025. For tax year 2026, the individual federal rate structure remains 10%, 12%, 22%, 24%, 32%, 35% and 37%. Articles or calculators that still model an automatic 2026 reversion to the old 10/15/25/28/33/35/39.6% rate structure are outdated.
Important: “Permanent” in tax legislation means there is no built-in sunset date for the provision; Congress can still change tax law in the future.
2026 federal income tax brackets
Federal income tax is progressive. A marginal rate applies only to the portion of taxable income inside that bracket, not to every dollar of income.
Single filers
| Rate | 2026 taxable income — Single |
|---|---|
| 10% | $0 – $12,400 |
| 12% | $12,401 – $50,400 |
| 22% | $50,401 – $105,700 |
| 24% | $105,701 – $201,775 |
| 32% | $201,776 – $256,225 |
| 35% | $256,226 – $640,600 |
| 37% | Over $640,600 |
Married filing jointly
| Rate | 2026 taxable income — Married filing jointly |
|---|---|
| 10% | $0 – $24,800 |
| 12% | $24,801 – $100,800 |
| 22% | $100,801 – $211,400 |
| 24% | $211,401 – $403,550 |
| 32% | $403,551 – $512,450 |
| 35% | $512,451 – $768,700 |
| 37% | Over $768,700 |
Head of household
| Rate | 2026 taxable income — Head of household |
|---|---|
| 10% | $0 – $17,700 |
| 12% | $17,701 – $67,450 |
| 22% | $67,451 – $105,700 |
| 24% | $105,701 – $201,750 |
| 32% | $201,751 – $256,200 |
| 35% | $256,201 – $640,600 |
| 37% | Over $640,600 |
2026 standard deduction
- Single or married filing separately: $16,100
- Married filing jointly: $32,200
- Head of household: $24,150
The standard deduction generally reduces income before the ordinary income-tax brackets are applied, although an individual return can involve additional rules, adjustments and deductions.
Taxable income is not the same as salary
The bracket thresholds apply to taxable income, not simply gross salary. A simplified path is gross income minus eligible adjustments and then the standard deduction or eligible itemized deductions. Tax credits are different: they generally reduce tax rather than taxable income.
Why your actual tax can differ from a simple calculator
A basic federal tax calculator may not model every rule that can affect a return, including credits, qualified dividends, long-term capital gains, Alternative Minimum Tax, Net Investment Income Tax, self-employment tax, additional deductions, phaseouts, withholding or state/local taxes.
Use the estimate for planning and check filing decisions against current IRS instructions or a qualified tax professional.
Primary sources
This article is educational information, not individualized tax advice.