2026 Tax Brackets and Standard Deduction

The federal income tax rates, deductions, credits and limits that apply to income earned in 2026.

2026 federal income tax brackets

Ranges are taxable income, after the standard or itemized deduction.

Single
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%	$640,600 to and up

Head of household
10%	$0 to $17,700
12%	$17,700 to $67,450
22%	$67,450 to $105,700
24%	$105,700 to $201,750
32%	$201,750 to $256,200
35%	$256,200 to $640,600
37%	$640,600 to and up

Married filing jointly
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%	$768,700 to and up

Standard deduction

Single	$16,100
Head of household	$24,150
Married filing jointly	$32,200
Extra for age 65 or older or blind (each)	$1,650 married, $2,050 unmarried

Payroll taxes

Social Security (employee share)	6.2% on wages up to $184,500
Medicare (employee share)	1.45% on all wages
Additional Medicare tax	0.9% above $200,000 single, $250,000 married filing jointly
Self-employment tax	15.3% on 92.35% of net earnings, see the calculator

Long-term capital gains rates

Filing status	0% up to	15% up to	20% above
Single	$49,450	$545,500	$545,500
Head of household	$66,200	$579,600	$579,600
Married filing jointly	$98,900	$613,700	$613,700

Use the capital gains tax calculator for your own numbers.

Credits and new deductions

Child tax credit, per child under 17	$2,200 (up to $1,700 refundable)
Credit for other dependents	$500
Earned income credit, maximum	$664 no children, $4,427 one, $7,316 two, $8,231 three or more
Senior deduction (age 65+, 2025-2028)	$6,000 per person
Overtime deduction (2025-2028)	Up to $12,500 ($25,000 joint)
Tips deduction (2025-2028)	Up to $25,000

Calculators: child tax credit, earned income credit, senior deduction, overtime and tips.

Other 2026 limits

401(k) employee contribution	$24,500 (see all retirement limits)
IRA contribution	$7,500 ($8,600 if 50 or older)
Health care flexible spending account	$3,400
Commuter benefits (transit and parking), per month	$340 each
Alternative minimum tax exemption	$90,100 single, $140,200 married filing jointly

Frequently asked questions

What are the 2026 federal tax brackets?

There are seven rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%. For a single filer the 10% bracket covers taxable income up to $12,400 and the 37% rate starts above $640,600. The tables above show every range.

What is the standard deduction for 2026?

$16,100 for single filers, $24,150 for heads of household and $32,200 for married couples filing jointly. People 65 or older, or blind, get an extra $1,650 each ($2,050 if unmarried).

Are the brackets applied to my whole income?

No. Each rate applies only to the slice of taxable income inside its range, so earning more never lowers your take-home pay. Taxable income is your income minus the standard deduction or your itemized deductions.

How much is the Social Security wage base in 2026?

$184,500. Earnings above it are not subject to the 6.2% Social Security tax. Medicare tax of 1.45% has no cap, and an extra 0.9% applies to wages above $200,000 (single) or $250,000 (married filing jointly).

Where do these numbers come from?

IRS Revenue Procedure 2025-32 for brackets, deductions and credits, the Social Security Administration for the wage base, and IRS Notice 2025-67 for retirement limits.

Informational. Sources: IRS Rev. Proc. 2025-32, IRS Notice 2025-67, SSA. See your state's page for state income tax rules, or try the paycheck calculator to turn these into take-home pay.