US federal income tax is charged in brackets. Each slice of your taxable income is taxed at its own rate, from 10% to 37%, so you never pay your top rate on everything you earn.
Below are the 2026 brackets and standard deductions from the IRS, how taxable income is worked out, and examples you can check against the calculator.
2026 federal income tax brackets
The IRS set these limits in Revenue Procedure 2025-32. They apply to income earned in 2026, on the return you file in 2027.
| Rate | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 10% | Up to $12,400 | Up to $24,800 | Up to $17,700 |
| 12% | $12,401 – $50,400 | $24,801 – $100,800 | $17,701 – $67,450 |
| 22% | $50,401 – $105,700 | $100,801 – $211,400 | $67,451 – $105,700 |
| 24% | $105,701 – $201,775 | $211,401 – $403,550 | $105,701 – $201,750 |
| 32% | $201,776 – $256,225 | $403,551 – $512,450 | $201,751 – $256,200 |
| 35% | $256,226 – $640,600 | $512,451 – $768,700 | $256,201 – $640,600 |
| 37% | Over $640,600 | Over $768,700 | Over $640,600 |
How taxable income is worked out
Federal income tax isn't charged on your whole salary. First, pre-tax contributions come off, then a deduction.
Taxable income = income − pre-tax contributions − deductionTax = sum of (income in each bracket × that bracket's rate)Pre-tax contributions
Money you put into a traditional 401(k), 403(b) or a health savings account (HSA) through payroll isn't counted as taxable income. Roth contributions are made after tax, so they don't lower this year's tax.
Standard deduction or itemizing
You take whichever is larger: the standard deduction, or the total of your itemized deductions such as mortgage interest, state and local taxes and charitable gifts.
| Filing status | 2026 standard deduction |
|---|---|
| Single or married filing separately | $16,100 |
| Married filing jointly | $32,200 |
| Head of household | $24,150 |
Worked examples
Example: Single, $75,000 salary
Taxable income = $75,000 − $16,100 = $58,900.
10% on the first $12,400 = $1,240. 12% on the next $38,000 = $4,560. 22% on the last $8,500 = $1,870.
Federal income tax: $7,670, an effective rate of about 10.2% even though the top bracket is 22%.
Example: Married filing jointly, $150,000 with $10,000 in a 401(k)
Taxable income = $150,000 − $10,000 − $32,200 = $107,800.
10% on $24,800 = $2,480. 12% on $76,000 = $9,120. 22% on $7,000 = $1,540.
Federal income tax: $13,140, about 8.8% of income.
Marginal and effective rates
Your marginal rate is the rate on your last dollar: the bracket you've reached. Your effective rate is your total tax divided by your income, and it's always lower.
That's why a raise never lowers your take-home pay. Only the extra dollars above a bracket's limit are taxed at the higher rate.
What this calculator leaves out
- Tax credits, such as the Child Tax Credit or education credits. Credits come off the tax itself, after this calculation.
- Payroll taxes. Social Security and Medicare are taken from wages separately from income tax.
- State and local income tax. Most states have their own; a few, like Texas and Florida, have none.
- Capital gains and qualified dividends, which are taxed at 0%, 15% or 20% rather than these brackets.
- Extra deductions for people 65 and older, and other special cases.
How to use this calculator
- Pick your filing status.
- Enter your yearly income before tax.
- Add pre-tax contributions such as a traditional 401(k) or HSA.
- Keep the standard deduction, or switch to itemized if your deductions are larger.
FAQs
What are the 2026 federal tax brackets?
For a single filer: 10% up to $12,400, 12% to $50,400, 22% to $105,700, 24% to $201,775, 32% to $256,225, 35% to $640,600 and 37% above. Joint filers' limits are double, except at the top: 37% starts above $768,700.
Does a raise push all my income into a higher bracket?
No. Only the dollars above a bracket's limit are taxed at the higher rate. Your effective rate rises slowly, so a raise always leaves you with more after tax.
Should I take the standard deduction or itemize?
Take whichever is larger. Most people take the standard deduction; itemizing usually only wins with large mortgage interest, state and local taxes or charitable gifts.
Is this the tax on my 2026 return?
These are the rules for income earned in 2026, on the return you file in 2027. Credits you qualify for would lower the final amount.
Sources
- IRS: tax inflation adjustments for tax year 2026 (Rev. Proc. 2025-32)
- Tax Foundation: 2026 federal income tax brackets
Results are estimates and aren't tax, legal or financial advice. For your own return, check with a CPA or enrolled agent. Spotted a mistake? Tell us.