2026 Tax Bracket Calculator
See your marginal bracket, effective tax rate, and total federal tax for 2026, with a dollar-by-dollar breakdown of how much income falls in each bracket.
How Federal Tax Brackets Work in 2026
The US taxes income in slices. Your first dollars are taxed at 10%, the next slice at 12%, and so on up through seven rates. Being "in the 22% bracket" means only your top slice is taxed at 22%. Everything below it keeps its lower rate. That is why nobody hands over 22% of their whole paycheck just because their last dollar landed in the 22% bracket.
The bracket thresholds below come from the IRS inflation adjustment for tax year 2026 (Revenue Procedure 2025-32) and apply to returns you will file in early 2027. They apply to taxable income: what is left after the standard deduction or your itemized deductions.
2026 Federal Tax Brackets by Filing Status
Single
| Rate | Taxable Income |
|---|---|
| 10% | Up to $12,400 |
| 12% | $12,400 to $50,400 |
| 22% | $50,400 to $105,700 |
| 24% | $105,700 to $201,775 |
| 32% | $201,775 to $256,225 |
| 35% | $256,225 to $640,600 |
| 37% | Over $640,600 |
Married Filing Jointly
| Rate | Taxable Income |
|---|---|
| 10% | Up to $24,800 |
| 12% | $24,800 to $100,800 |
| 22% | $100,800 to $211,400 |
| 24% | $211,400 to $403,550 |
| 32% | $403,550 to $512,450 |
| 35% | $512,450 to $768,700 |
| 37% | Over $768,700 |
Married Filing Separately
| Rate | Taxable Income |
|---|---|
| 10% | Up to $12,400 |
| 12% | $12,400 to $50,400 |
| 22% | $50,400 to $105,700 |
| 24% | $105,700 to $201,775 |
| 32% | $201,775 to $256,225 |
| 35% | $256,225 to $384,350 |
| 37% | Over $384,350 |
Head of Household
| Rate | Taxable Income |
|---|---|
| 10% | Up to $17,700 |
| 12% | $17,700 to $67,450 |
| 22% | $67,450 to $105,700 |
| 24% | $105,700 to $201,750 |
| 32% | $201,750 to $256,200 |
| 35% | $256,200 to $640,600 |
| 37% | Over $640,600 |
2026 Standard Deduction
| Filing Status | Deduction |
|---|---|
| Single | $16,100 |
| Married Filing Jointly | $32,200 |
| Married Filing Separately | $16,100 |
| Head of Household | $24,150 |
Marginal vs. Effective: A Worked Example
Take a single filer with $75,000 of taxable income in 2026. Their marginal bracket is 22%, but here is what they actually pay:
| Slice of Income | Rate | Tax |
|---|---|---|
| First $12,400 | 10% | $1,240 |
| $12,400 to $50,400 ($38,000) | 12% | $4,560 |
| $50,400 to $75,000 ($24,600) | 22% | $5,412 |
| Total federal tax | $11,212 | |
Total tax of $11,212 on $75,000 works out to an effective rate of about 15%, a full seven points below the 22% marginal bracket. The formula is simple: effective rate = total tax ÷ taxable income. The marginal rate only matters for decisions at the margin, like whether an extra $1,000 of freelance income is worth it or how much a 401(k) contribution saves you.
What Changed for 2026
2026 was supposed to be the year taxes went up. The 2017 tax law's lower rates were scheduled to expire at the end of 2025, which would have pushed the 12% bracket back to 15%, the 22% bracket to 25%, and cut the standard deduction roughly in half.
That didn't happen. The Working Families Tax Cuts Act (passed in July 2025 and better known during the debate as the One Big Beautiful Bill Act, or OBBBA) made the seven-rate structure permanent and locked in the larger standard deduction, which rises to $16,100 for single filers and $32,200 for joint filers in 2026. The law also added temporary deductions for qualified tip income and overtime premium pay (2025 through 2028) and an extra $6,000 deduction for taxpayers age 65 and older.
The bracket thresholds still move each year with inflation. The IRS published the 2026 numbers in Revenue Procedure 2025-32, and those are the figures this calculator uses.