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. Different portions of taxable income are taxed at different rates, so 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, filing-status differences, and marginal and effective tax rates.
2026 Federal Income Tax Brackets
The tables show 2026 brackets for ordinary taxable income, not necessarily 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 current IRS tax schedules before filing.
How Do Federal Tax Brackets Work?
The US federal income tax system is progressive. Each rate applies only to the portion of taxable income within that bracket. Your entire income is not automatically taxed at the highest rate you reach.
Example: How Tax Brackets Affect Your Income
For a single filer with $60,000 of taxable income in 2026, a simplified calculation using the brackets above 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 estimate is before tax credits or other adjustments. The marginal rate is 22%, while the effective rate on taxable income is about 13.2%.
Marginal Tax Rate vs. Effective Tax Rate
Marginal tax rate
Your marginal rate is the rate that applies to the next dollar of taxable income within your current bracket. It does not mean all your income is taxed at that rate.
Effective tax rate
Your effective rate is total income tax divided by the income amount used in the calculation. State clearly whether the comparison uses taxable income or gross income.
Standard Deduction and Taxable Income
Taxable income is generally calculated after subtracting eligible deductions from adjusted gross income. Many taxpayers choose the standard deduction instead of itemizing.
| 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 generally reduce income subject to tax; eligibility and additional deductions vary by circumstances.
Understanding Your Filing Status
- 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 benefits and limitations differ.
- Head of household: Requires meeting specific tests involving marital status, household costs, and a qualifying person.
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 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%. Thresholds vary by filing status.
Does entering a higher tax bracket make all my income taxed at that rate?
No. Each rate generally applies only to the portion of taxable income within its bracket.
Are tax brackets based on gross salary?
No. Brackets apply to taxable income after applicable deductions and adjustments.
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.
Do these brackets include state income tax?
No. State and local income taxes, where applicable, are separate.
Can I use a calculator to estimate my tax?
Yes, but the result may differ from final liability because of credits, deductions, payroll taxes, and individual rules.
Official IRS Resources
Consult the IRS Internal Revenue Bulletin and IRS tax adjustments information for official schedules and updates.
Disclaimer: This article is for general educational purposes only and is not tax, legal, or financial advice. Verify current IRS guidance or consult a qualified tax professional.