2026 Tax Brackets and Standard Deduction, Explained With Examples
The 2026 federal income tax brackets and standard deduction for every filing status, how marginal rates really work, and worked examples at $50,000, $85,000 and $150,000.
Every year the IRS adjusts the federal income tax brackets and the standard deduction for inflation. The figures for tax year 2026, the return most people file in early 2027, were published in IRS Revenue Procedure 2025-32. Here they are, along with what they mean for your paycheck.
2026 federal income tax brackets
| Rate | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 10% | $0 – $12,400 | $0 – $24,800 | $0 – $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 – $201,775 |
| 32% | $201,776 – $256,225 | $403,551 – $512,450 | $201,776 – $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 |
The brackets apply to taxable income: what is left after pre-tax contributions and your deduction.
2026 standard deduction
- Single or married filing separately: $16,100
- Married filing jointly: $32,200
- Head of household: $24,150
Most households take the standard deduction. You only benefit from itemizing if your mortgage interest, state and local taxes, charitable gifts and other itemized deductions add up to more.
Marginal vs effective rate
A common myth is that moving into a higher bracket makes your whole income taxed at that rate. It does not. Each rate applies only to the slice of income inside its bracket. Your marginal rate is the rate on your last dollar; your effective rate is your total tax divided by your income.
Worked examples (single filer, wages only)
| Income | Taxable income | Federal income tax | Marginal rate | Effective rate |
|---|---|---|---|---|
| $50,000 | $33,900 | $3,820 | 12% | 7.6% |
| $85,000 | $68,900 | $9,870 | 22% | 11.6% |
| $150,000 | $133,900 | $24,734 | 24% | 16.5% |
At $85,000, for example: 10% of the first $12,400 ($1,240), 12% of the next $38,000 ($4,560) and 22% of the remaining $18,500 ($4,070) add up to $9,870.
Payroll taxes come on top
Income tax is only part of what leaves your paycheck. Social Security tax of 6.2% applies to wages up to $184,500 in 2026, and Medicare tax of 1.45% applies to all wages, plus 0.9% above $200,000 for single filers. State and local income taxes vary widely.
Ways to lower your 2026 tax bill
- Contribute to a traditional 401(k), 403(b) or deductible IRA to reduce taxable income.
- Use a health savings account if you have a qualifying high-deductible health plan.
- Claim the credits you qualify for, such as the Child Tax Credit and education credits; credits cut tax dollar for dollar.
- Review your W-4 so your withholding matches your actual tax and you are not giving the government an interest-free loan.
Use the income tax calculator to see your own bracket-by-bracket breakdown, or the paycheck calculator to see what each check will look like.