Single std. deduction
+$350
$15,750 → $16,100 · higher in 2026
20252026
2025 vs 2026 Federal Tax Brackets
2025 used the tcja schedule; 2026 uses the current (obbba-era) schedule. Single standard deduction $15,750 vs $16,100; top rate 37% vs 37%.
By Sammy S. · Founder · AuthorUpdated for 2026
MFJ std. deduction
+$700
$31,500 → $32,200
Top marginal rate
Unchanged
37% → 37%
Side-by-side scoreboard
2025
$15,750
single standard deduction
- MFJ std. ded.
- $31,500
- Top rate
- 37%
- SS wage base
- $176,100
TCJA schedule
2026
$16,100
single standard deduction
- MFJ std. ded.
- $32,200
- Top rate
- 37%
- SS wage base
- $184,500
Current (OBBBA-era) schedule
Single filer brackets
Inclusive taxable-income ceilings for each statutory rate. Open each year profile for MFJ and head-of-household tables.
2025 single
$0–$11,92510%
$11,925–$48,47512%
$48,475–$103,35022%
$103,350–$197,30024%
$197,300–$250,52532%
$250,525–$626,35035%
Over $626,35037%
2026 single
$0–$12,40010%
$12,400–$50,40012%
$50,400–$105,70022%
$105,700–$201,77524%
$201,775–$256,22532%
$256,225–$640,60035%
Over $640,60037%
Tax on taxable income (single)
Ordinary tax only—no credits, AMT, or NIIT. Amounts are taxable income after deductions, not gross wages.
| Taxable income | 2025 | 2026 | Difference |
|---|---|---|---|
| $50,000 | $5,914 | $5,752 | $-162 |
| $100,000 | $16,914 | $16,712 | $-202 |
| $250,000 | $57,063 | $56,456 | $-607 |
$50,000 taxable
2025$5,914
2026$5,752
Difference: $-162
$100,000 taxable
2025$16,914
2026$16,712
Difference: $-202
$250,000 taxable
2025$57,063
2026$56,456
Difference: $-607
Education
How to read the 2025 vs 2026 differences
Standard deduction deltas
A higher standard deduction lowers taxable income before brackets apply. The single deduction moved $350 (up from 2025 to 2026); MFJ moved $700. Large jumps usually mean a law change (TCJA) or a high-inflation COLA year.
Rate schedule vs indexing
2025 used the tcja schedule; 2026 uses the current (obbba-era) schedule. Expect different rate labels (for example 15%/25%/39.6% vs 12%/22%/37%) as well as different deduction rules.
Taxable-income examples
The sample tax table holds taxable income fixed so you can isolate bracket/threshold changes. Real paychecks also change with deductions, FICA wage bases, and credits—so treat the dollar differences as directional, not a full return comparison.
What this page is for
Use it to research historical law, explain a COLA, or brief a before/after TCJA story. For tax years 2020–2026, open the matching US paycheck calculator (for example /calculator/us/2020 or current /calculator/us) to run a full estimate with that year’s brackets.
Compare other years
Compare any two tax years
Standard deductions, top rates, and bracket thresholds side by side.
Related tools
US paycheck calculatorCurrent federal and state rulesTax bracket calculatorMarginal vs effective brackets401(k) & IRA limits by yearHistorical contribution ceilingsCapital gains tax by stateState gain treatmentState tax compareSide-by-side take-homeSalary comparison by stateTake-home ladders by state
Current-year paycheck estimate
Historical brackets are for reference. The US calculator models today’s federal rules.
Open US calculatorFAQs
For single filers, the standard deduction went from $15,750 in 2025 to $16,100 in 2026 ($350 change). For married filing jointly, it went from $31,500 to $32,200. Head of household moved from $23,625 to $24,150.
2025 topped out at 37%; 2026 tops out at 37%. These are statutory marginal rates on taxable income in the highest bracket—not effective rates on total income.
2025 used the tcja schedule; 2026 uses the current (obbba-era) schedule. Rate percentages and deduction rules can differ substantially across regimes (for example, TCJA replaced 15/25/28/33/39.6% bands with 12/22/24/32/37%).
Neither year had a personal exemption—the TCJA suspension was in effect for both.
Using only the statutory brackets (no credits): about $5,914 in 2025 vs $5,752 in 2026. That illustration is taxable income after deductions—not gross wages.
Ordinary tax would be about $16,914 in 2025 vs $16,712 in 2026 under the published brackets alone.
The OASDI taxable wage base was $176,100 in 2025 and $184,500 in 2026 ($8,400 change). FICA rates are separate from income-tax brackets.
2026 was higher ($16,100 vs $15,750).
No. These pages compare federal ordinary income-tax brackets and standard deductions only. State rates, local taxes, FICA, AMT, NIIT, and credits are outside this comparison.
Yes. Open the 2025 engine at /calculator/us/2025 and the 2026 engine at /calculator/us. Live US paycheck calculators on this site cover 2020–2026; earlier hub years are reference tables only.