2026 Federal Tax Brackets: Complete Guide for Single, Married & Head of Household
2026 Federal Tax Brackets
• There are 7 tax brackets for 2026: 10%, 12%, 22%, 24%, 32%, 35%, and 37%
• Standard deduction increased to 16,100sing land
32,200 married filing jointly
• NEW: Seniors 65+ get an extra 6,000deduction
phasesoutat
75,000 single / $150,000 married
• Top 37% bracket starts at 640,600single
and768,700 married
• Social Security wage base increased to $184,500 for 2026
• AMT exemption: 90,100single
/140,200
married
• Capital gains: 0% up to 49,450single
,15545,500, 20% above that
Table of Contents
2026 Federal Tax Brackets
Single Filers
| Tax Rate | Taxable Income Range |
|---|---|
| 10% | 0to12,400 |
| 12% | 12,401to50,400 |
| 22% | 50,401to105,700 |
| 24% | 105,701to201,775 |
| 32% | 201,776to256,225 |
| 35% | 256,226to640,600 |
| 37% | $640,601 and above |
Married Filing Jointly
| Tax Rate | Taxable Income Range |
|---|---|
| 10% | 0to24,800 |
| 12% | 24,801to100,800 |
| 22% | 100,801to211,400 |
| 24% | 211,401to403,550 |
| 32% | 403,551to512,450 |
| 35% | 512,451to768,700 |
| 37% | $768,701 and above |
Head of Household
| Tax Rate | Taxable Income Range |
|---|---|
| 10% | 0to17,700 |
| 12% | 17,701to67,450 |
| 22% | 67,451to105,700 |
| 24% | 105,701to201,750 |
| 32% | 201,751to256,200 |
| 35% | 256,201to640,600 |
| 37% | $640,601 and above |
2026 Standard Deduction
| Filing Status | 2026 Standard Deduction |
|---|---|
| Single | $16,100 |
| Married Filing Jointly | $32,200 |
| Head of Household | $24,150 |
| Married Filing Separately | $16,100 |
Senior Deduction $6,000 Extra
Taxpayers aged 65 and older can claim an additional $6,000 deduction on top of the standard deduction.
Phase-out Rules:
Begins phasing out at $75,000 (single filers)
Begins phasing out at $150,000 (married filing jointly)
Phases out at 6% rate
Example: A single filer aged 65 with 70,000incomegetsthefull
6,000 extra deduction.
What Changed? 2025 vs 2026 Comparison
Marginal Tax Rate vs Effective Tax Rate — What's the Difference?
Marginal Tax Rate is your highest tax bracket. This is the rate you pay on your last dollar of income. For example, if you are in the 22% bracket, your marginal rate is 22%. You only pay 22% on the income that falls within that bracket — not on all your income.
Effective Tax Rate is the average rate you actually pay on all your income. It is calculated by dividing your total tax by your total income. Your effective rate is always lower than your marginal rate.
Example: Single filer earning $80,000 in 2026
Marginal tax rate: 22% (income above $50,400)
Effective tax rate: Approximately 12% to 14%
Why the difference? Because you pay:
10% on the first $12,400
12% on income from 12,401to50,400
22% only on income from
50,401to80,000
Your total tax is around 10,000to11,000, which is only about 13% of your $80,000 income.
Real Examples — See Your Tax Bill
Effective tax rate: 13.2%
Example 2: Single filer earning $150,000
Effective tax rate: 19.1%
Example 3: Single filer earning $300,000
Effective tax rate: 20.4%
Alternative Minimum Tax AMT Exemption
Filing Status → 2026 AMT Exemption → Phaseout Begins
Single →
90,100→500,000
Married Filing Jointly →
140,200→1,000,000
2026 Capital Gains Tax Brackets
Single
0% Rate: Up to $49,450
15% Rate: 49,451to545,500
20% Rate: Over $545,500
Married Filing Jointly
0% Rate: Up to $98,900
15% Rate: 98,901to613,700
20% Rate: Over $613,700
Head of Household
0% Rate: Up to $66,200
15% Rate: 66,201to579,600
20% Rate: Over $579,600
Child Tax Credit and Earned Income Tax Credit
Child Tax Credit
Maximum credit: $2,200 per qualifying child
Refundable portion: $1,700
Earned Income Tax Credit EITC
No children → Maximum Credit: $664
One child → Maximum Credit: $4,427
Two children → Maximum Credit: $7,316
Three or more children → Maximum Credit: $8,231
Qualified Business Income Deduction
Single
Phase-in Begins: $201,775
Full Phase-in: $276,775
Married Filing Jointly
Phase-in Begins: $403,500
Full Phase-in: $553,500
How to Find Your Tax Bracket — Step by Step
Calculate your total annual income
Subtract your standard deduction ($16,100 for single filers)
The result is your taxable income
Find your taxable income in the bracket table for your filing status
Your marginal bracket is the highest tax rate your income reaches
7 Ways to Get Into a Lower Tax Bracket
Maximize 401(k) contributions (up to $23,500 for 2026)
Contribute to HSA (up to $4,300 for individual)
Claim all eligible dependents ($2,200 per child)
Bunch charitable donations into one year
Harvest investment losses (up to $3,000 against ordinary income)
Delay bonuses or freelance income to next year
For seniors 65 and older: Claim the $6,000 senior deduction
Frequently Asked Questions
Calculate your total annual income, subtract the standard deduction ($16,100 for single filers), and find the resulting taxable income in the 2026 tax bracket table. Your marginal bracket is the highest rate your income reaches.
Yes. Standard deduction increased to 16,100(single)and16,100(single)and32,200 (married). The top of the 12% bracket increased to 50,400(single).SocialSecuritywagebaseincreasedto50,400(single).SocialSecuritywagebaseincreasedto184,500. There is also a new $6,000 senior deduction for taxpayers aged 65 and older.
For a single filer making 100,000in2026,aftersubtractingthe100,000in2026,aftersubtractingthe16,100 standard deduction, your taxable income is 83,900.Thisputsyouinthe2283,900.Thisputsyouinthe2250,401 to $105,700).
Tax brackets are adjusted upward for inflation. This means you can earn more money in 2026 before moving into a higher tax bracket compared to 2025. The 10% bracket goes up to 12,400,the1212,400,the1250,400, and the 22% bracket goes up to $105,700 for single filers.
You can lower your taxable income by maximizing 401(k) contributions (up to 23,500),contributingtoanHSA(upto23,500),contributingtoanHSA(upto4,300), claiming all eligible dependents ($2,200 per child), or delaying bonuses or freelance income to the next year.
The OBBBA made permanent most of the TCJA individual tax provisions. It increased the standard deduction, added a new 6,000seniordeduction,increasedthechildtaxcreditto6,000seniordeduction,increasedthechildtaxcreditto2,200 per child, and raised the AMT exemption phaseout thresholds.
Tax rates remain the same as 2025: 10%, 12%, 22%, 24%, 32%, 35%, and 37%. However, the income thresholds for each bracket have increased due to inflation, meaning you may pay slightly less tax on the same income compared to 2025.
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