2026 tax brackets
| Rate | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 10% | $0+ | $0+ | $0+ |
| 12% | $12,400+ | $24,800+ | $17,700+ |
| 22% | $50,400+ | $100,800+ | $67,450+ |
| 24% | $105,700+ | $211,400+ | $105,700+ |
| 32% | $201,775+ | $403,550+ | $201,775+ |
| 35% | $256,225+ | $512,450+ | $256,200+ |
| 37% | $640,600+ | $768,700+ | $640,600+ |
Brackets apply to taxable income: income after the standard deduction (or itemized deductions). Source: IRS Rev. Proc. 2025-32.
2026 standard deduction
| Filing status | Standard deduction |
|---|---|
| Single or married filing separately | $16,100 |
| Married filing jointly | $32,200 |
| Head of household | $24,150 |
How brackets work
You don’t pay your top rate on all your income: each rate applies only to the slice of income in that bracket.
Example: a single filer earning $75,000 in wages has $58,900 of taxable income. Tax = 10% of the first $12,400 + 12% of the next $38,000 + 22% of the remaining $8,500 = $7,670: an effective rate of about 10.2% of wages.
See what that means for each paycheck with the paycheck calculator.
