§ III
Chapter III
Filed under: brackets, single, MFJ, head of household, standard deduction.
The 2026 Federal Tax Brackets
Seven brackets, three filing statuses, one inflation adjustment a year. The full reference tables, plus standard deductions.
§ 1
How brackets work
Brackets describe slices of taxable income, not gross income. Subtract your deduction first.
The bracket numbers below describe taxable income, the figure left after subtracting the standard deduction (or itemized deductions) and any pre-tax contributions to 401(k)s, traditional IRAs, HSAs, and similar accounts. The brackets are rates on slices: only the income inside a bracket is taxed at that bracket's rate.
§ 22026 Bracket Tables
Single filer
| Rate | Min | Max |
|---|---|---|
| 10% | $0 | $11,925 |
| 12% | $11,926 | $48,475 |
| 22% | $48,476 | $103,350 |
| 24% | $103,351 | $191,950 |
| 32% | $191,951 | $243,725 |
| 35% | $243,726 | $609,350 |
| 37% | $609,351 | and up |
Married filing jointly
| Rate | Min | Max |
|---|---|---|
| 10% | $0 | $23,850 |
| 12% | $23,851 | $96,950 |
| 22% | $96,951 | $206,700 |
| 24% | $206,701 | $383,900 |
| 32% | $383,901 | $487,450 |
| 35% | $487,451 | $731,200 |
| 37% | $731,201 | and up |
Head of household
| Rate | Min | Max |
|---|---|---|
| 10% | $0 | $17,000 |
| 12% | $17,001 | $64,850 |
| 22% | $64,851 | $103,350 |
| 24% | $103,351 | $191,950 |
| 32% | $191,951 | $243,725 |
| 35% | $243,726 | $609,350 |
| 37% | $609,351 | and up |
§ 32026 Standard Deduction
Single
$15,300
Married filing jointly
$30,600
Head of household
$22,950
Projected 2026 amounts using ~1.7% inflation indexing. Final figures from IRS Revenue Procedure once published.
§ 4What Changed from 2025
The seven bracket rates are unchanged: 10, 12, 22, 24, 32, 35, and 37. Inflation indexing pushes each threshold upward by roughly 1.7 percent. The standard deduction rises about $300 for single filers and about $600 for married joint filers. There are no new brackets, no new credits, and no new surtaxes for the 2026 tax year as of this writing.
One unrelated change worth noting: the Social Security wage base rises to $168,600 in 2026, which shifts the regressive portion of FICA slightly higher. The Additional Medicare threshold ($200,000 single, $250,000 MFJ) is not indexed and remains where it has been since 2013.
§ 5Historical Context
The current seven-bracket structure was set by the Tax Cuts and Jobs Act of 2017 and is scheduled to sunset after 2025 unless Congress extends it. If the TCJA expires without extension, the pre-2018 structure returns: brackets of 10, 15, 25, 28, 33, 35, and 39.6 percent, with lower inflation-indexed thresholds. Most middle-income filers would see their marginal rate rise by three or four percentage points, and the standard deduction would roughly halve.