What Are the 2026 Federal Tax Brackets?
For 2026 tax filers (filing returns in April 2027), single filer brackets are: 10% up to $11,925, 12% to $48,475, 22% to $103,350, 24% to $197,300, 32% to $250,525, 35% to $626,350, and 37% above. Married filing jointly thresholds are roughly double. The standard deduction is $15,350 (single) and $30,700 (married).
| Tax Rate | Single Income | Married Filing Jointly |
|---|---|---|
| 10% | Up to $11,925 | Up to $23,850 |
| 12% | $11,926 - $48,475 | $23,851 - $96,950 |
| 22% | $48,476 - $103,350 | $96,951 - $206,700 |
| 24% | $103,351 - $197,300 | $206,701 - $394,600 |
| 32% | $197,301 - $250,525 | $394,601 - $501,050 |
| 35% | $250,526 - $626,350 | $501,051 - $751,600 |
| 37% | Above $626,350 | Above $751,600 |
Federal Tax Brackets 2026: How Much You Actually Pay (Marginal vs Effective)
The U.S. uses a progressive tax system, which means different portions of your income are taxed at different rates. Understanding the difference between your marginal tax rate (the rate on your next dollar) and your effective tax rate (your average rate across all income) is essential for accurate financial planning.
For 2026, the federal tax brackets for single filers are: 10% on income up to $11,925, 12% on income from $11,926 to $48,475, 22% on income from $48,476 to $103,350, 24% on income from $103,351 to $197,300, 32% on income from $197,301 to $250,525, 35% on income from $250,526 to $626,350, and 37% on income above $626,350. Married filing jointly brackets are roughly double these thresholds.
A common misconception: if you earn $100,000 and are in the 24% bracket, you do NOT pay 24% on all $100,000. Instead, you pay 10% on the first portion, 12% on the next, 22% on the next, and only 24% on the dollars above $103,351. The 2025 standard deduction (used on returns filed in April 2026) is $15,350 for single filers and $30,700 for married filing jointly.
New for 2026: the SALT (state and local tax) deduction cap was raised to $40,000, allowing high-tax-state residents to deduct significantly more.