2026 Federal Tax Brackets and Standard Deduction
These are the official ordinary income brackets and standard deduction amounts for tax year 2026 (returns filed in 2027), as published in IRS Rev. Proc. 2025-32. Brackets apply to taxable income, which is your income after pre-tax contributions and your deduction, not your full salary.
2026 standard deduction
| Filing status | Standard deduction |
|---|---|
| Single (and married filing separately) | $16,100 |
| Married filing jointly | $32,200 |
| Head of household | $24,150 |
2026 brackets: single filers
| Rate | Taxable income range |
|---|---|
| 10% | $0 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 |
2026 brackets: married filing jointly
| Rate | Taxable income range |
|---|---|
| 10% | $0 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 |
How to read these tables
The ranges are progressive. A single filer with $60,000 of taxable income does not pay 22% on the whole amount. They pay 10% on the first $12,400, 12% on the slice from $12,400 to $50,400, and 22% only on the slice above $50,400. Only the income inside each bracket pays that bracket's rate.
To find your own numbers, run the taxable income estimator, which applies these exact brackets and shows a bracket-by-bracket breakdown. For a worked example of the progressive math, seeeffective vs marginal tax rate.
Source: IRS Rev. Proc. 2025-32. These figures cover federal ordinary income only. Capital gains, the AMT, and state taxes use different schedules.