2026 Federal Tax Brackets Explained

How the Progressive System Works

The United States uses a progressive tax system, meaning different portions of your income are taxed at different rates. You don't pay a flat rate on all your income.

Example: If you're single earning $80,000, you don't pay 22% on all of it. You pay 10% on the first $12,400, 12% on $12,401-$50,400, and 22% on $50,401-$80,000.

2026 Federal Tax Brackets

Single Filers

• 10%: $0 - $12,400
• 12%: $12,401 - $50,400
• 22%: $50,401 - $105,700
• 24%: $105,701 - $201,775
• 32%: $201,776 - $256,225
• 35%: $256,226 - $640,600
• 37%: $640,601+

Married Filing Jointly

• 10%: $0 - $24,800
• 12%: $24,801 - $100,800
• 22%: $100,801 - $211,400
• 24%: $211,401 - $403,550
• 32%: $403,551 - $512,450
• 35%: $512,451 - $768,700
• 37%: $768,701+

Head of Household

• 10%: $0 - $17,700
• 12%: $17,701 - $67,450
• 22%: $67,451 - $105,700
• 24%: $105,701 - $201,775
• 32%: $201,776 - $256,200
• 35%: $256,201 - $640,600
• 37%: $640,601+

Marginal vs Effective Tax Rate

Your marginal rate is the rate on your last dollar earned. Your effective rate is your total tax divided by your total income. Your effective rate is always lower than your marginal rate.

Example: If you're single earning $80,000, you're in the 22% bracket (marginal), but your effective rate is only around 15.6% because the first portions of your income were taxed at lower rates.

Debunking the Raise Myth

A common myth: "If I get a raise and move into the next tax bracket, I'll earn less money." This is false. Only the additional income is taxed at the higher rate, not all your income.

Example: If you earn $100,000 and get a $1,000 raise, only that $1,000 is taxed at 24%. Your first $100,000 is still taxed at the lower rates. You always take home more when you earn more.