US Federal Tax Brackets Guide
Understand federal income tax rates, how tax brackets work, and how your filing status and taxable income affect the amount of tax you may owe.
US federal income tax uses a progressive system. This means different portions of your taxable income are taxed at different rates. Moving into a higher tax bracket does not mean all your income is taxed at that higher rate.
This guide explains the seven federal income tax rates for 2026, the differences between filing statuses, and how to understand your marginal and effective tax rates.
2026 Federal Income Tax Brackets
The following tables show the 2026 federal income tax brackets for ordinary taxable income. They are based on IRS-published tax rate schedules. The amounts shown are taxable income, not necessarily your total salary or gross income.
Single filers
| Tax rate | 2026 taxable income |
|---|---|
| 10% | $0 – $12,400 |
| 12% | Over $12,400 – $50,400 |
| 22% | Over $50,400 – $105,700 |
| 24% | Over $105,700 – $201,775 |
| 32% | Over $201,775 – $256,225 |
| 35% | Over $256,225 – $640,600 |
| 37% | Over $640,600 |
Married filing jointly
| Tax rate | 2026 taxable income |
|---|---|
| 10% | $0 – $24,800 |
| 12% | Over $24,800 – $100,800 |
| 22% | Over $100,800 – $211,400 |
| 24% | Over $211,400 – $403,550 |
| 32% | Over $403,550 – $512,450 |
| 35% | Over $512,450 – $768,700 |
| 37% | Over $768,700 |
Married filing separately
| Tax rate | 2026 taxable income |
|---|---|
| 10% | $0 – $12,400 |
| 12% | Over $12,400 – $50,400 |
| 22% | Over $50,400 – $105,700 |
| 24% | Over $105,700 – $201,775 |
| 32% | Over $201,775 – $256,225 |
| 35% | Over $256,225 – $384,350 |
| 37% | Over $384,350 |
Head of household
| Tax rate | 2026 taxable income |
|---|---|
| 10% | $0 – $17,700 |
| 12% | Over $17,700 – $67,450 |
| 22% | Over $67,450 – $107,350 |
| 24% | Over $107,350 – $204,850 |
| 32% | Over $204,850 – $256,200 |
| 35% | Over $256,200 – $640,600 |
| 37% | Over $640,600 |
Tax brackets apply to taxable income. Your actual tax can differ due to deductions, credits, special tax rules, and other circumstances. Confirm figures with the current IRS tax rate schedules before filing.
How Do Federal Tax Brackets Work?
The US federal income tax system is progressive. Each tax rate applies only to the portion of your taxable income that falls within that bracket.
For example, if some of your income falls into the 10% bracket and the rest falls into the 12% bracket, the first portion is taxed at 10% and the next portion at 12%. Your entire income is not automatically taxed at 12%.
Example: How Tax Brackets Affect Your Income
Imagine a single filer has $60,000 of taxable income in 2026. Using the published single-filer brackets, a simplified calculation is:
| Taxable income portion | Rate | Tax on portion |
|---|---|---|
| First $12,400 | 10% | $1,240 |
| Next $38,000 | 12% | $4,560 |
| Remaining $9,600 | 22% | $2,112 |
| Total | — | $7,912 |
This simplified example gives an estimated federal income tax of $7,912 before any tax credits or other adjustments. The marginal rate is 22%, but the effective rate on this taxable income is about 13.2%.
Marginal Tax Rate vs. Effective Tax Rate
What is a marginal tax rate?
Your marginal tax rate is the rate that applies to the next dollar of taxable income within your current bracket. It does not mean that all your income is taxed at that rate.
What is an effective tax rate?
Your effective tax rate is the total income tax divided by the income amount used in the calculation. It helps show the average percentage paid in tax. Be clear whether you are comparing tax with taxable income or gross income, because the resulting percentages differ.
Standard Deduction and Taxable Income
Tax brackets are applied to taxable income, which is generally calculated after subtracting eligible deductions from adjusted gross income. Many taxpayers choose the standard deduction rather than itemizing deductions.
For tax year 2026, the IRS lists these standard deduction amounts:
| Filing status | 2026 standard deduction |
|---|---|
| Single | $16,100 |
| Married filing jointly | $32,200 |
| Married filing separately | $16,100 |
| Head of household | $24,150 |
These deductions are not the tax brackets themselves. They generally reduce the amount of income subject to tax. Eligibility and additional deductions can vary by individual circumstances.
Understanding Your Filing Status
Your filing status affects which tax brackets and standard deduction apply to your return.
- Single: Generally for people who are unmarried and do not qualify for another status.
- Married filing jointly: Eligible married couples generally report combined income on one return.
- Married filing separately: Eligible married taxpayers file separate returns. Some tax benefits and limitations differ.
- Head of household: Available only when specific requirements involving marital status, household costs, and a qualifying person are met.
Filing status rules can be more detailed than these short descriptions. Check IRS guidance to determine the correct status for your circumstances.
Estimate Your Federal Income Tax
Use our calculator to explore an estimate based on your income and filing status. Results are estimates and may not include every credit, deduction, or special tax rule.
Use Federal Tax Calculator →Frequently Asked Questions
What are the federal income tax rates for 2026?
The seven ordinary federal individual income tax rates are 10%, 12%, 22%, 24%, 32%, 35%, and 37%. The income thresholds vary by filing status.
Does entering a higher tax bracket make all my income taxed at that rate?
No. Under the progressive system, each rate generally applies only to the portion of taxable income within its bracket.
Are tax brackets based on gross salary?
Tax brackets apply to taxable income, not automatically to gross salary. Eligible deductions and adjustments can change the amount of income subject to tax.
When do I file a 2026 tax return?
Tax year 2026 generally refers to income earned during 2026, with the federal individual return normally filed in 2027. Check the IRS for the applicable deadline and any extensions.
Do these brackets include state income tax?
No. These are federal income tax brackets. State and local income taxes, where applicable, are separate.
Can I use a calculator to estimate my tax?
Yes. A calculator can provide a useful estimate, but the result may differ from your final tax liability because of credits, deductions, payroll taxes, and individual tax rules.
Official IRS Resources
For the authoritative tax schedules and updates, consult the IRS Internal Revenue Bulletin and the IRS tax adjustments information.
Disclaimer: This article is for general educational purposes only and is not tax, legal, or financial advice. Tax rules can change. Verify the applicable IRS guidance or consult a qualified tax professional for advice about your circumstances.