Single std. deduction
$16,100
Tax year 2026Current (OBBBA-era) schedule
2026 Federal Tax Brackets
37% top rate · $16,100 single standard deduction · $32,200 MFJ.
By Sammy S. · Founder · AuthorUpdated for 2026
MFJ std. deduction
$32,200
Top marginal rate
37%
SS wage base
$184,500
What stood out in 2026
IRS Rev. Proc. 2025-32. OBBBA inflation adjustments (~2.3%). New tips, overtime, and senior deductions.
- Rate schedule
- Current (OBBBA-era) schedule
- Personal exemption
- Suspended ($0)
- HOH std. deduction
- $24,150
Versus 2025: single standard deduction rose by $350 and the schedule changed from TCJA schedule to Current (OBBBA-era) schedule. Compare 2025 vs 2026
2026 federal income tax brackets
Rates apply to taxable income after deductions. Married filing separately generally uses the same ceilings as single filers under the TCJA/current schedule; pre-TCJA MFS tables existed separately and are not shown here.
Single
Std. deduction $16,100
| Taxable income | Rate |
|---|---|
| $0 to $12,400 | 10% |
| Over $12,400 to $50,400 | 12% |
| Over $50,400 to $105,700 | 22% |
| Over $105,700 to $201,775 | 24% |
| Over $201,775 to $256,225 | 32% |
| Over $256,225 to $640,600 | 35% |
| Over $640,600 | 37% |
$0 to $12,40010%
Over $12,400 to $50,40012%
Over $50,400 to $105,70022%
Over $105,700 to $201,77524%
Over $201,775 to $256,22532%
Over $256,225 to $640,60035%
Over $640,60037%
Married filing jointly
Std. deduction $32,200
| Taxable income | Rate |
|---|---|
| $0 to $24,800 | 10% |
| Over $24,800 to $100,800 | 12% |
| Over $100,800 to $211,400 | 22% |
| Over $211,400 to $403,550 | 24% |
| Over $403,550 to $512,450 | 32% |
| Over $512,450 to $768,700 | 35% |
| Over $768,700 | 37% |
$0 to $24,80010%
Over $24,800 to $100,80012%
Over $100,800 to $211,40022%
Over $211,400 to $403,55024%
Over $403,550 to $512,45032%
Over $512,450 to $768,70035%
Over $768,70037%
Head of household
Std. deduction $24,150
| Taxable income | Rate |
|---|---|
| $0 to $17,700 | 10% |
| Over $17,700 to $67,450 | 12% |
| Over $67,450 to $105,700 | 22% |
| Over $105,700 to $201,750 | 24% |
| Over $201,750 to $256,200 | 32% |
| Over $256,200 to $640,600 | 35% |
| Over $640,600 | 37% |
$0 to $17,70010%
Over $17,700 to $67,45012%
Over $67,450 to $105,70022%
Over $105,700 to $201,75024%
Over $201,750 to $256,20032%
Over $256,200 to $640,60035%
Over $640,60037%
Education
How to use the 2026 tables
From paycheck to taxable income
Start with wages/AGI, subtract the 2026 standard deduction ($16,100 single or $32,200 MFJ) or itemized deductions, then apply the bracket table for your filing status. Pre-tax 401(k)/HSA contributions reduce wages before this step.
What these 2026 numbers skip
Ordinary brackets alone ignore FICA, state tax, AMT, NIIT, capital-gains preferences, and refundable credits. The Social Security wage base listed above ($184,500) is for payroll tax—not income-tax brackets.
Illustrative ordinary tax (2026, single)
Tax on taxable income only—after deductions, before credits. Useful for sensing how steep the 2026 schedule was, not as a filing estimate.
$50,000 taxable
$5,752
ordinary federal income tax
$100,000 taxable
$16,712
ordinary federal income tax
$250,000 taxable
$56,456
ordinary federal income tax
Estimate take-home with the 2026 calculator
These 2026 brackets and deductions match the 2026 US paycheck calculator on this site (federal + state + FICA modeling). Open it to run salary, hourly, or paycheck scenarios for 2026.
Open 2026 US calculatorRelated tax years
FAQs for 2026
2026 used a seven-bracket schedule with a top rate of 37% (current (obbba-era) schedule). See the full single, MFJ, and head-of-household tables on this page.
Single: $16,100. Married filing jointly: $32,200. Head of household: $24,150. Married filing separately: $16,100.
37% applied once taxable income exceeded the top published threshold for your filing status.
For single returns, the 10% bracket covered taxable income up to $12,400.
No. The personal exemption was suspended under TCJA for 2026 (amount shown as $0).
$184,500. Wages above that amount were not subject to the OASDI portion of Social Security tax (Medicare tax still applied).
About $5,752 on $50,000 and $16,712 on $100,000 of taxable income, using only the 2026 brackets—no credits, AMT, or payroll tax.
Taxpayers choose the larger of the standard deduction ($16,100 single / $32,200 MFJ) or their allowable itemized deductions. Most filers take the standard deduction.
IRS Rev. Proc. 2025-32. OBBBA inflation adjustments (~2.3%). New tips, overtime, and senior deductions. The rate schedule moved from the tcja schedule to the current (obbba-era) schedule.
Use the 2025 vs 2026 compare page for deduction deltas, top-rate changes, and sample taxable-income tax differences.
Yes. Open the 2026 US paycheck calculator at /calculator/us—it uses the same 2026 federal brackets and standard deduction published on this page (plus state and FICA modeling).
IRS Rev. Proc. 2025-32. Cross-check older years in CRS RL34498.