2026 Tax Brackets and Standard Deduction: Complete Guide

Your tax bracket and standard deduction determine how much federal tax you owe. Here are the 2026 amounts and how to estimate your tax.

2026 Standard Deduction

• Single: $16,100
• Married Filing Jointly: $32,200
• Head of Household: $24,150
• Married Filing Separately: $16,100

The standard deduction reduces your taxable income. Most taxpayers take it instead of itemizing.

2026 Federal Tax Brackets (Single)

• 10% on income up to $12,400
• 12% on income $12,401–$50,400
• 22% on income $50,401–$105,700
• 24% on income $105,701–$201,775
• 32% on income $201,776–$256,225
• 35% on income $256,226–$640,600
• 37% on income over $640,600

2026 Federal Tax Brackets (Married Filing Jointly)

• 10% on income up to $24,800
• 12% on income $24,801–$100,800
• 22% on income $100,801–$211,400
• 24% on income $211,401–$403,550
• 32% on income $403,551–$512,450
• 35% on income $512,451–$768,700
• 37% on income over $768,700

2026 Federal Tax Brackets (Head of Household)

• 10% on income up to $17,850
• 12% on income $17,851–$67,700
• 22% on income $67,701–$107,300
• 24% on income $107,301–$204,100
• 32% on income $204,101–$259,750
• 35% on income $259,751–$649,850
• 37% on income over $649,850

How Brackets Work

The US uses a progressive tax system. Only income within each bracket is taxed at that rate. Your "marginal rate" is the rate on your last dollar; your "effective rate" is total tax ÷ total income.

Example: A single filer earning $60,000 pays 10% on the first $12,400, 12% on the next $38,000 ($50,400), and 22% on the remaining $9,600—not 22% on all $60,000.

Calculate Your 2026 Tax

US Tax Calculator – federal and state by state →

Tax Refund Calculator – estimate refund or amount owed →

Brackets are indexed for inflation. Consult IRS.gov or a tax professional.