Complete guide to 2026 federal income tax rates and brackets for all filing statuses
The United States uses a progressive tax system, which means your income is taxed at different rates as it increases. You don't pay the same percentage on all your income — instead, your income is divided into chunks (brackets), and each chunk is taxed at its corresponding rate.
For example, if you're a single filer earning $60,000 in 2026, you don't pay 22% on the entire amount. Instead, you pay:
This progressive structure ensures that higher earners pay a larger share of their income in taxes, while lower earners keep more of their money.
View the complete tax brackets for all filing statuses
| Income Range | Tax Rate |
|---|---|
| $0 - $12,400 | 10% |
| $12,400 - $50,400 | 12% |
| $50,400 - $105,700 | 22% |
| $105,700 - $201,775 | 24% |
| $201,775 - $256,225 | 32% |
| $256,225 - $640,600 | 35% |
| $640,600 - and above | 37% |
| Income Range | Tax Rate |
|---|---|
| $0 - $24,800 | 10% |
| $24,800 - $100,800 | 12% |
| $100,800 - $211,400 | 22% |
| $211,400 - $403,550 | 24% |
| $403,550 - $512,450 | 32% |
| $512,450 - $768,700 | 35% |
| $768,700 - and above | 37% |
| Income Range | Tax Rate |
|---|---|
| $0 - $12,400 | 10% |
| $12,400 - $50,400 | 12% |
| $50,400 - $105,700 | 22% |
| $105,700 - $201,775 | 24% |
| $201,775 - $256,225 | 32% |
| $256,225 - $384,350 | 35% |
| $384,350 - and above | 37% |
| Income Range | Tax Rate |
|---|---|
| $0 - $17,700 | 10% |
| $17,700 - $67,450 | 12% |
| $67,450 - $105,700 | 22% |
| $105,700 - $201,775 | 24% |
| $201,775 - $256,200 | 32% |
| $256,200 - $640,600 | 35% |
| $640,600 - and above | 37% |
The 2026 standard deduction reduces your taxable income before brackets apply. Most filers take the standard deduction rather than itemize.
Additional standard deduction (age 65+ or blind): $2,000 for unmarried filers, $1,600 for married filers (per condition that applies, so $3,200 if both age 65+ for MFJ).
When to itemize instead: Itemize on Schedule A only if your itemized deductions (mortgage interest, SALT capped at $40,400 for 2026 per OBBBA — phased down 30¢ per dollar of MAGI over $500K, never below the $10K floor — charitable contributions, medical expenses over 7.5% of AGI, etc.) exceed your standard deduction. The OBBBA SALT-cap expansion for 2026-2029 is a meaningful tailwind for high-tax-state itemizers (CA, NY, NJ, IL, MA).
Dependents: If you can be claimed as a dependent, your 2026 standard deduction is limited to the greater of $1,350 or your earned income plus $450 (capped at the regular standard deduction).
See the full standard deduction guide → (state conformity map, dependents, MFS gotchas, all special cases)
Related 2026 limits: See our 2026 contribution limits page for 401(k) ($24,500), IRA ($7,500), HSA ($4,400 / $8,750), FSA ($3,400), and every other IRS-published number for 2026. Or project your retirement balance with the 401(k) calculator.
Common questions about federal income tax brackets and rates