2026 federal income tax brackets
Checked on 2026-10-28. Source: Single and Married Filing Jointly: Rev. Proc. 2025-32 via IR-2025-103 (2025-10-09), quoted verbatim in KPMG TaxNewsFlash No. 2025-297. Head of household: only the top-rate threshold is confirmed this way (it matches the single-filer threshold, a long-standing IRS pattern for the top bracket); irs.gov's own release page returned 404 when checked 2026-10-28.
These are the federal income tax brackets for the 2026 tax year, the return most people file in early 2027. They come from Revenue Procedure 2025-32, the IRS's annual inflation adjustment, released as IR-2025-103 on October 9, 2025. The 2027 brackets are not on this page yet; the IRS lists its 2027 inflation-adjustment revenue procedure as planned for its 2026-2027 Priority Guidance Plan, and it was not published as of late October 2026. We will publish the 2027 page the day that procedure lands.
Standard deduction for 2026
| Filing status | Standard deduction |
|---|---|
| Single or married filing separately | $16,100 |
| Married filing jointly | $32,200 |
| Head of household | $24,150 |
Single filers
| Rate | Taxable income |
|---|---|
| 10% | $0 to $12,400 |
| 12% | $12,400 to $50,400 |
| 22% | $50,400 to $105,700 |
| 24% | $105,700 to $201,775 |
| 32% | $201,775 to $256,225 |
| 35% | $256,225 to $640,600 |
| 37% | Over $640,600 |
Married filing jointly
| Rate | Taxable income |
|---|---|
| 10% | $0 to $24,800 |
| 12% | $24,800 to $100,800 |
| 22% | $100,800 to $211,400 |
| 24% | $211,400 to $403,550 |
| 32% | $403,550 to $512,450 |
| 35% | $512,450 to $768,700 |
| 37% | Over $768,700 |
Head of household
We can confirm the head-of-household standard deduction above and the top rate threshold below, both from the same IRS release. We have not yet confirmed the middle thresholds (where the 10, 12, 22, 24, and 32 percent rates end) against a primary IRS source; secondary sources we checked disagree with each other, so rather than publish a guess, we are leaving this table incomplete until we read the Revenue Procedure itself. Check back, or see our Methodology and sources page for the full explanation.
| Rate | Taxable income |
|---|---|
| Not yet sourced | Below $640,600 (the 10, 12, 22, 24, 32, and 35 percent thresholds are not confirmed yet) |
| 37% | Over $640,600 |
How a bracket actually works
A tax bracket applies only to the income inside that bracket, not to your whole income. If you are single with $60,000 of taxable income in 2026, you do not pay 22 percent on all of it; you pay 10 percent on the first slice, 12 percent on the next, and 22 percent only on the portion above $50,400. "Taxable income" here means income after your standard deduction or itemized deductions, not your gross pay, which is why our paycheck calculator uses a separate withholding formula rather than this bracket table directly.