Updated June 16, 2026 · 6 min read
For 2026, federal income tax has seven brackets from 10% to 37%, and the standard deduction is $16,100 for single filers, $32,200 for married filing jointly, and $24,150 for head of household. The brackets are *marginal* — each slice of your income is taxed at its own rate, so being 'in the 22% bracket' never means 22% of your income goes to tax. Figures below reflect the IRS 2026 inflation adjustments (Rev. Proc. 2025-32).
| Filing status | Standard deduction |
|---|---|
| Single | $16,100 |
| Married filing jointly | $32,200 |
| Head of household | $24,150 |
The standard deduction is subtracted from your gross income before the brackets apply. Only your taxable income (gross minus deductions) is run through the brackets below.
| Rate | Taxable income |
|---|---|
| 10% | $0 – $12,400 |
| 12% | $12,400 – $50,400 |
| 22% | $50,400 – $105,700 |
| 24% | $105,700 – $201,775 |
| 32% | $201,775 – $256,225 |
| 35% | $256,225 – $640,600 |
| 37% | $640,600 and up |
| Rate | Taxable income |
|---|---|
| 10% | $0 – $24,800 |
| 12% | $24,800 – $100,800 |
| 22% | $100,800 – $211,400 |
| 24% | $211,400 – $403,550 |
| 32% | $403,550 – $512,450 |
| 35% | $512,450 – $768,700 |
| 37% | $768,700 and up |
| Rate | Taxable income |
|---|---|
| 10% | $0 – $17,700 |
| 12% | $17,700 – $67,450 |
| 22% | $67,450 – $105,700 |
| 24% | $105,700 – $201,775 |
| 32% | $201,775 – $256,200 |
| 35% | $256,200 – $640,600 |
| 37% | $640,600 and up |
Brackets are progressive: each dollar is taxed only at the rate for its band. A single filer with $60,000 of taxable income pays 10% on the first $12,400, 12% on the next chunk, and 22% only on the dollars above $50,400 — not 22% on the whole amount.
Single filer, $75,000 gross, standard deduction: taxable income = $75,000 − $16,100 = $58,900. Tax = 10% of $12,400 + 12% of ($50,400 − $12,400) + 22% of ($58,900 − $50,400) = $1,240 + $4,560 + $1,870 = $7,670 federal income tax (before credits).
Seven rates: 10%, 12%, 22%, 24%, 32%, 35%, and 37%. The income thresholds differ by filing status — see the tables above for single, married filing jointly, and head of household.
$16,100 for single filers, $32,200 for married filing jointly, and $24,150 for head of household.
No. Brackets are marginal — only the income inside the 22% band is taxed at 22%. Your effective (overall) rate is always lower than your top bracket.
Yes. The 2026 brackets apply to income earned during the 2026 calendar year, which you file on a return in early 2027.
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