The IRS adjusts federal income tax brackets every year for inflation. These are the official brackets for tax year 2026 — the income you earn in 2026 and report on the return you file in early 2027. The U.S. has seven tax rates, from 10% to 37%, and each rate applies only to the income within its bracket.
2026 tax brackets: single filers
| Rate | Taxable income |
|---|---|
| 10% | $0 – $12,400 |
| 12% | $12,400 – $50,400 |
| 22% | $50,400 – $105,700 |
| 24% | $105,700 – $201,775 |
| 32% | $201,775 – $256,225 |
| 35% | $256,225 – $640,600 |
| 37% | Over $640,600 |
2026 tax brackets: married filing jointly
| Rate | Taxable income |
|---|---|
| 10% | $0 – $24,800 |
| 12% | $24,800 – $100,800 |
| 22% | $100,800 – $211,400 |
| 24% | $211,400 – $403,550 |
| 32% | $403,550 – $512,450 |
| 35% | $512,450 – $768,700 |
| 37% | Over $768,700 |
2026 tax brackets: head of household
| Rate | Taxable income |
|---|---|
| 10% | $0 – $17,700 |
| 12% | $17,700 – $67,450 |
| 22% | $67,450 – $105,700 |
| 24% | $105,700 – $201,775 |
| 32% | $201,775 – $256,225 |
| 35% | $256,225 – $640,600 |
| 37% | Over $640,600 |
2026 standard deduction
| Filing status | Standard deduction |
|---|---|
| Single or married filing separately | $16,100 |
| Married filing jointly | $32,200 |
| Head of household | $24,150 |
Most taxpayers take the standard deduction rather than itemizing. Taxable income is your gross income minus the standard (or itemized) deduction and certain adjustments such as traditional 401(k) contributions.
How marginal tax brackets work
Moving into a higher bracket never reduces your take-home pay, because only the dollars above each threshold are taxed at the higher rate. For example, a single filer with $75,000 of wages subtracts the $16,100 standard deduction to get $58,900 of taxable income. The first $12,400 is taxed at 10%, the next portion at 12% and only the remainder at 22%. Their marginal rate is 22%, but their average federal rate is much lower — around 10% of gross pay.
Payroll taxes (FICA)
On top of income tax, employees pay Social Security tax of 6.2% on wages up to $184,500 and Medicare tax of 1.45% on all wages, plus an additional 0.9% Medicare tax on wages above $200,000 ($250,000 for married couples filing jointly). The child tax credit is up to $2,200 per qualifying child.
When will 2027 brackets be released?
The IRS usually publishes next year's inflation adjustments in October or November in a Revenue Procedure. As soon as the official 2027 figures are released, this guide and our calculators are updated. Until then, any 2027 numbers you see elsewhere are projections, not official figures.