2026 Federal Tax Brackets and Income Tax Rates
The IRS released the 2026 federal tax brackets in October 2025. The seven rates, 10%, 12%, 22%, 24%, 32%, 35%, and 37%, are unchanged from 2025. What changed is the income threshold at which you enter each higher bracket, with thresholds rising by roughly 2.7% to account for inflation. The standard deduction also increased for all filing statuses.
The tax rates for each bracket are derived from Section 1 of the Internal Revenue Code and are adjusted for inflation each year. The inflation adjustment is designed to prevent “bracket creep,” in which taxpayers would be pushed into higher tax brackets due to inflation rather than increases in their income. The 2026 adjustment is approximately 2.7%, in line with recent cost-of-living trends.
2026 Federal Tax Brackets
The federal tax system is progressive through various brackets. A bracket is a range of incomes separated from other ranges and assigned a specific tax rate. For ordinary income, there are seven brackets, each tied to a rate (percentage): 10%, 12%, 22%, 24%, 32%, 35%, and 37%.
Tax rates increase as income increases. A range of income, from a base amount to a ceiling amount, falls within each income tax bracket. The range varies, depending on filing status (single, married filing jointly, married filing separately, or head of household).
Single Filers
| Tax Rate | Taxable Income |
|---|---|
| 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% | Over $640,600 |
Married Filing Jointly
| Tax Rate | Taxable Income |
|---|---|
| 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% | Over $768,700 |
Head of Household
| Tax Rate | Taxable Income |
|---|---|
| 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% | Over $640,600 |
Marginal vs. Effective Tax Rates
Not all taxpayer income is subject to the rate of their income tax bracket. For example, a single filer with $70,000 in taxable income would be in the 22% bracket, but not all of their income is taxed at 22%. This filer's marginal rate is 22%, which is the rate that applies to the last dollar of income. Their effective rate is approximately 14.4%, which is the total tax divided by total income.
The table below shows how a $70,000 income is taxed across three progressive tax brackets, resulting in a total tax bill of $10,112.
| Income | Rate | Tax Owed |
|---|---|---|
| $0 – $12,400 | 10% | $1,240 |
| $12,401 – $50,400 | 12% | $4,560 |
| $50,401 – $70,000 | 22% | $4,312 |
| Total | $10,112 |
Confusion about marginal and effective rates is the reason people are sometimes reluctant to move into a higher income tax bracket. But, crossing into a higher bracket doesn't raise the tax rate on all your income; only the income inside the new bracket gets taxed at the higher rate.
Capital Gains Rates vs. Ordinary Income Brackets
The federal taxation of capital gains is also progressive. The tax rates on short-term capital gains (gains from the sale of investments or assets held for one year or less) are the same as the rates for ordinary income.
Generally, long-term capital gains (gains from the sale of investments held for more than one year) fall into three brackets:
Long-Term Capital Gains Tax Rates (2025)
| Rate | Single Filers | Married Filing Jointly | Head of Household |
|---|---|---|---|
| 0% | Up to $48,350 | Up to $96,700 | Up to $64,750 |
| 15% | $48,351 – $533,400 | $96,701 – $600,050 | $64,751 – $566,700 |
| 20% | Over $533,400 | Over $600,050 | Over $566,700 |
States may also impose their own capital gains rates.
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Frequently Asked Questions
What is the standard deduction for 2026?
The standard deduction for 2026 is $16,100 for single filers and married individuals filing separately, $32,200 for married couples filing jointly, and $24,150 for heads of household. Most filers subtract the standard deduction from gross income before applying the tax bracket tables.
Where can I find the official IRS tax tables?
For income under $100,000, the lookup tables appear in IRS Publication 1040 (Tax and Earned Income Credit Tables), extracted from the Form 1040 instructions. For income above $100,000, the Form 1040 Instructions include a Tax Computation Worksheet instead.