Federal Income Tax Brackets 2026: Complete Guide
For Tax Year 2026, the 7 federal income tax brackets are 10%, 12%, 22%, 24%, 32%, 35%, and 37%. The 2026 standard deduction is $16,100 for Single filers, $32,200 for Married Filing Jointly, and $24,150 for Head of Household. Taxes are calculated progressively only on taxable income exceeding the standard deduction.
Official 2026 Federal Tax Bracket Income Thresholds
The IRS adjusts bracket cutoffs annually for inflation. Below are the official statutory rate schedules for all four filing statuses:
| Tax Rate | Single Filers | Married Filing Jointly | Head of Household | Married Filing Separately |
|---|---|---|---|---|
| 10% | $0 to $12,400 | $0 to $24,800 | $0 to $17,700 | $0 to $12,400 |
| 12% | $12,400 to $50,400 | $24,800 to $100,800 | $17,700 to $67,450 | $12,400 to $50,400 |
| 22% | $50,400 to $105,700 | $100,800 to $211,400 | $67,450 to $105,700 | $50,400 to $105,700 |
| 24% | $105,700 to $201,775 | $211,400 to $403,550 | $105,700 to $201,750 | $105,700 to $201,775 |
| 32% | $201,775 to $256,225 | $403,550 to $512,450 | $201,750 to $256,200 | $201,775 to $256,225 |
| 35% | $256,225 to $640,600 | $512,450 to $768,700 | $256,200 to $640,600 | $256,225 to $384,350 |
| 37% | Over $640,600 | Over $768,700 | Over $640,600 | Over $384,350 |
2026 Standard Deductions by Filing Status
The standard deduction is the base amount of income exempt from federal taxation. Taxpayers subtract this amount from gross income before applying tax bracket percentages:
Marginal vs. Effective Tax Rate: Step-by-Step Example
Scenario: A Single filer earns an $85,000 salary in 2026. How is their federal income tax computed?
- Calculate Taxable Income: Gross salary ($85,000) minus Standard Deduction ($16,100) = $68,900.00 Taxable Federal Income.
- Bracket 1 (10% on first $12,400): $12,400 × 10% = $1,240.00.
- Bracket 2 (12% from $12,400 to $50,400): ($50,400 - $12,400 = $38,000) × 12% = $4,560.00.
- Bracket 3 (22% from $50,400 to $68,900): ($68,900 - $50,400 = $18,500) × 22% = $4,070.00.
- Total Federal Income Tax: $1,240.00 + $4,560.00 + $4,070.00 = $9,870.00.
In this scenario, the taxpayer's Marginal Tax Rate is 22.0% (their highest bracket), but their Effective Federal Tax Rate is only 11.61% ($9,870 ÷ $85,000).
FICA Payroll Taxes (Social Security & Medicare 2026)
In addition to federal income tax, employees pay FICA payroll taxes on all earned wages:
- Social Security (OASDI): 6.2% on earnings up to the 2026 statutory wage cap of $184,500.00 (max withholding of $11,439.00).
- Medicare: 1.45% on all earnings with no upper cap.
- Additional Medicare Tax: Extra 0.9% on wages over $200,000 (Single) or $250,000 (Married Filing Jointly).
Frequently Asked Questions (FAQ)
What is the highest federal tax bracket in 2026?
The top federal tax bracket is 37%, applying to taxable income exceeding $640,600 for Single filers and $768,700 for Married couples filing jointly.
How can I lower my federal taxable income?
You can legally reduce taxable income through pre-tax contributions: Traditional 401(k) / 403(b) accounts (up to $24,000 in 2026), Health Savings Accounts (HSA), and Traditional IRAs. Read our 401(k) Contribution Limits Guide.
Are capital gains taxed at these same bracket rates?
Short-term capital gains are taxed at ordinary bracket rates (10% to 37%). Long-term capital gains (assets held over 1 year) receive preferential rates of 0%, 15%, or 20%. See our Capital Gains Tax Rates Guide.
Explore Step-by-Step Salary Tax Calculations
View exact federal, FICA, and state tax calculations for common salaries: