United States
2026 Federal Income Tax Brackets Explained With Real Examples
The 2026 US federal tax brackets for single filers, married couples filing jointly and heads of household, how they are applied slice by slice, and worked examples.
How tax brackets actually work
The US income tax is progressive: your income is cut into slices, and each slice is taxed at its own rate. Moving into a higher bracket only affects the part of your income above that bracket's starting point. It never raises the tax on the income below it.
| Taxable income | 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% |
| Over $640,600 | 37% |
Federal income tax brackets for a single filer, tax year 2026.
That is the most common misunderstanding about brackets, and it is why a raise cannot leave you with less money after tax. Here are the 2026 brackets for a single filer:
Married filing jointly
Married couples who file together use a schedule with wider brackets, so the same rate applies to roughly twice as much income before the next rate begins.
| Taxable income | 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% |
| Over $768,700 | 37% |
Federal income tax brackets for a married filing jointly, tax year 2026.
Head of household
Unmarried filers who support a qualifying person at home may be able to file as head of household. The brackets sit between the single and joint schedules.
| Taxable income | Rate |
|---|---|
| $0 – $17,700 | 10% |
| $17,700 – $67,450 | 12% |
| $67,450 – $105,700 | 22% |
| $105,700 – $201,750 | 24% |
| $201,750 – $256,200 | 32% |
| $256,200 – $640,600 | 35% |
| Over $640,600 | 37% |
Federal income tax brackets for a head of household, tax year 2026.
Brackets apply to taxable income, not your salary
The rates above are applied to taxable income: your gross income minus deductions. Every filer gets the standard deduction automatically in 2026: $16,100 for a single filer, $24,150 for a head of household and $32,200 for a married couple filing jointly. Deductions such as a traditional 401(k) contribution reduce taxable income further, which is why they save tax at your marginal rate.
Two worked examples
A single filer earning $80,000 has taxable income of $63,900 after the standard deduction. The first $12,400 is taxed at 10% ($1,240), the next $38,000 at 12% ($4,560) and the remaining $13,500 at 22% ($2,970). Federal income tax is $8,770, which is about 11% of the salary even though the top bracket reached is 22%.
A married couple filing jointly with $150,000 has taxable income of $117,800 after the $32,200 deduction. The first $24,800 is taxed at 10%, income up to $100,800 at 12% and the last $17,000 at 22%, for federal income tax of $15,340.
What the brackets do not include
These brackets cover federal income tax only. Your paycheck also loses FICA (Social Security and Medicare), most states charge their own income tax, and some cities and counties add more. Credits and other income can change your final bill as well. Our results show federal tax, state tax and FICA separately so you can see each one.
Common misunderstandings
A few beliefs cause most of the confusion:
- "A raise can push me into a bracket where I take home less." It cannot; only the extra dollars are taxed at the higher rate.
- "My tax rate is my bracket." Your bracket is your marginal rate; your average rate is lower, often much lower.
- "Filing jointly always saves tax." It often does, but it depends on both spouses' incomes; the calculator lets you compare.
- "Brackets never change." They are adjusted for inflation each year, so check the current schedule.
See your own bracket
Enter your salary, filing status and state in the calculator to see your taxable income, your marginal bracket, your effective rate and the tax on each slice. The Advisory step shows how much more you would need to deduct to drop into a lower bracket.
Sources
- IRS Rev. Proc. 2025-32 — 2026 rate schedules and standard deductions
- IRS — 2026 inflation adjustments announcement
Figures were last checked against these sources on September 19, 2026. See our methodology for how the calculator uses them.
Estimate only. This is an approximation, not a tax return or professional advice, and may not reflect every credit, exemption, or recent law change. Verify with your tax authority or a qualified professional before relying on it. Read the full disclaimer or see how it's calculated.