The IRS sets seven federal tax rates — 10%, 12%, 22%, 24%, 32%, 35%, and 37% — and adjusts the income thresholds for inflation each year. Here are the official 2026 brackets (Rev. Proc. 2025-32) and standard deduction, by filing status.
Before brackets apply, most people subtract the standard deduction from their income. For 2026 it is $16,100 (single), $32,200 (married filing jointly), and $24,150 (head of household). Only income above the deduction is taxed.
These rates apply to taxable income (after your standard or itemized deductions), not gross salary. Each rate applies only to the income within that band.
| Rate | 2026 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 | 2026 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 | 2026 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 |
Your marginal rate is the bracket your last dollar falls in. Your effective rate is the total tax divided by your income — always lower, because the early dollars are taxed at 10% and 12% before any hit the higher bands. Moving into a new bracket only taxes the dollars above that threshold at the higher rate; it never lowers your take-home.
Example: a single filer earning $75,000 in 2026 subtracts the $16,100 standard deduction, leaving $58,900 taxable. Their top dollar sits in the 22% bracket, but their federal income tax is about $7,670 — an effective rate near 10.2%, far below 22%. FICA (7.65%) and any state tax are separate.
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The seven rates are unchanged; the income thresholds and standard deduction rose with inflation, so many people pay slightly less on the same salary. The 2025 One Big Beautiful Bill Act also added temporary deductions for overtime and tips (2025–2028) that can lower taxable income further — claimed at filing, not through withholding.
Want it all on one page? Grab the free 2026 Paycheck & Tax Cheat Sheet (printable), which includes these brackets plus FICA, contribution limits, and state quick-reference.
Seven rates — 10%, 12%, 22%, 24%, 32%, 35%, and 37% — applied to taxable income. For single filers the 10% band starts at $0, 12% at $12,400, 22% at $50,400, 24% at $105,700, 32% at $201,775, 35% at $256,225, and 37% at $640,600. See the tables above for every status.
$16,100 for single filers, $32,200 for married filing jointly, and $24,150 for head of household.
Your marginal rate is the bracket of your last dollar; your effective rate is total tax divided by total income. The effective rate is always lower because lower brackets tax your first dollars at 10% and 12%.
No. Only the income above each threshold is taxed at the higher rate, so earning more always increases your take-home — a raise is never a net loss.
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