2026 federal tax brackets
For income earned in 2026 (returns filed in 2027). Source: IRS Revenue Procedure 2025-32; Social Security wage base from the SSA. Checked October 12, 2026.
Single
| 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 and up |
Married filing jointly
| 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 and up |
Standard deduction
| Filing status | 2026 |
|---|---|
| Single or married filing separately | $16,100 |
| Married filing jointly | $32,200 |
| Head of household | $24,150 |
Payroll taxes (FICA)
| Tax | Employee share |
|---|---|
| Social Security | 6.2% up to $184,500 |
| Medicare | 1.45% of all wages |
| Additional Medicare | 0.9% above $200,000 single / $250,000 married jointly |
How brackets work
Each rate applies only to the part of taxable income inside its band. A single filer with $60,000 of wages has $43,900 taxable income after the standard deduction and pays $5,020 of federal income tax — an average of 8.4% of wages, even though the top rate reached is 12%.