Tax2 min read · Updated October 21, 2026
2026 federal income tax brackets and standard deduction
The 2026 federal income tax brackets for single and married filers, the standard deduction, and a worked example showing how bracket tax is actually calculated.
Single filers
| 10% | up to $12,400 |
| 12% | $12,401 to $50,400 |
| 22% | $50,401 to $105,700 |
| 24% | $105,701 to $201,775 |
| 32% | $201,776 to $256,225 |
| 35% | $256,226 to $640,600 |
| 37% | over $640,600 |
Married filing jointly
| 10% | up to $24,800 |
| 12% | $24,801 to $100,800 |
| 22% | $100,801 to $211,400 |
| 24% | $211,401 to $403,550 |
| 32% | $403,551 to $512,450 |
| 35% | $512,451 to $768,700 |
| 37% | over $768,700 |
A worked example
$85,000 single. Subtract the $16,100 standard deduction: taxable income $68,900. The first $12,400 at 10% is $1,240. The next $38,000 at 12% is $4,560. The remaining $18,500 at 22% is $4,070. Total: $9,870.
Married example
$150,000 married filing jointly gives taxable income $117,800 and federal tax of about $15,340.
Common questions
What is the 2026 standard deduction?
$16,100 for single filers, $32,200 for married filing jointly, and $24,150 for head of household.
Does a raise push all my income into a higher bracket?
No. Only the extra income above the bracket line is taxed at the higher rate.
Do these include state tax?
No. These are federal rates only.