2026 Federal Tax Brackets: Rates, Thresholds, and What Changed
Complete bracket tables for all three filing statuses, plus standard deduction amounts and year-over-year changes from 2025.
Standard Deductions
| Filing Status | 2025 | 2026 (est.) | Change |
|---|---|---|---|
| Single | $15,000 | $15,300 | +$300 |
| Married Filing Jointly | $30,000 | $30,600 | +$600 |
| Head of Household | $22,500 | $22,950 | +$450 |
2026 Tax Brackets (All Filing Statuses)
Single
| Rate | Income From | Income To |
|---|---|---|
| 10% | $0 | $12,150 |
| 12% | $12,151 | $49,300 |
| 22% | $49,301 | $105,150 |
| 24% | $105,151 | $200,750 |
| 32% | $200,751 | $254,800 |
| 35% | $254,801 | $636,350 |
| 37% | $636,351 | No limit |
Married Filing Jointly
| Rate | Income From | Income To |
|---|---|---|
| 10% | $0 | $24,300 |
| 12% | $24,301 | $98,600 |
| 22% | $98,601 | $210,300 |
| 24% | $210,301 | $401,500 |
| 32% | $401,501 | $509,600 |
| 35% | $509,601 | $763,700 |
| 37% | $763,701 | No limit |
Head of Household
| Rate | Income From | Income To |
|---|---|---|
| 10% | $0 | $17,300 |
| 12% | $17,301 | $65,950 |
| 22% | $65,951 | $105,150 |
| 24% | $105,151 | $200,750 |
| 32% | $200,751 | $254,800 |
| 35% | $254,801 | $636,350 |
| 37% | $636,351 | No limit |
2025 Tax Brackets (All Filing Statuses)
Single
| Rate | Income From | Income To |
|---|---|---|
| 10% | $0 | $11,925 |
| 12% | $11,926 | $48,475 |
| 22% | $48,476 | $103,350 |
| 24% | $103,351 | $197,300 |
| 32% | $197,301 | $250,525 |
| 35% | $250,526 | $626,350 |
| 37% | $626,351 | No limit |
Married Filing Jointly
| Rate | Income From | Income To |
|---|---|---|
| 10% | $0 | $23,850 |
| 12% | $23,851 | $96,950 |
| 22% | $96,951 | $206,700 |
| 24% | $206,701 | $394,600 |
| 32% | $394,601 | $501,050 |
| 35% | $501,051 | $751,600 |
| 37% | $751,601 | No limit |
Head of Household
| Rate | Income From | Income To |
|---|---|---|
| 10% | $0 | $17,000 |
| 12% | $17,001 | $64,850 |
| 22% | $64,851 | $103,350 |
| 24% | $103,351 | $197,300 |
| 32% | $197,301 | $250,500 |
| 35% | $250,501 | $626,350 |
| 37% | $626,351 | No limit |
Historical Context
The US federal income tax has used seven brackets (10%, 12%, 22%, 24%, 32%, 35%, 37%) since the Tax Cuts and Jobs Act of 2017. Before TCJA, the top bracket was also 39.6%.
Brackets are adjusted annually using the Chained CPI (C-CPI-U). In recent years, high inflation (2021–2023) led to unusually large adjustments — 7% in 2023, 5.4% in 2024. The 2025–2026 adjustments are more modest at around 2–3%.
The standard deduction has more than doubled since 2017 ($6,350 single → $15,000 in 2025). This means the average taxpayer's taxable income — and effective rate — is notably lower than it was pre-TCJA.
Frequently Asked Questions
What are the 2026 federal tax brackets?
The 2026 federal tax brackets for single filers are: 10% on $0–$12,150; 12% on $12,151–$49,300; 22% on $49,301–$105,150; 24% on $105,151–$200,750; 32% on $200,751–$254,800; 35% on $254,801–$636,350; 37% over $636,350. For married filing jointly, thresholds are roughly double.
How often do tax brackets change?
Tax brackets are adjusted annually for inflation. The IRS typically announces the following year's brackets in October or November. The adjustment is based on the Chained Consumer Price Index (C-CPI-U). Bracket rates themselves only change when Congress passes new tax legislation.
What is the standard deduction for 2026?
The projected standard deduction for 2026 is $15,300 for single filers, $30,600 for married filing jointly, and $22,950 for heads of household. This is up from $15,000, $30,000, and $22,500 respectively in 2025.