2026 Federal Income Tax Brackets

Rates apply to taxable income, by filing status. Each rate applies only to the income within its range.

Rate Single Married Filing Jointly Head of Household Married Filing Separately
10% Up to $12,400 Up to $24,800 Up to $17,700 Up to $12,400
12% $12,400 – $50,400 $24,800 – $100,800 $17,700 – $67,450 $12,400 – $50,400
22% $50,400 – $105,700 $100,800 – $211,400 $67,450 – $105,700 $50,400 – $105,700
24% $105,700 – $201,775 $211,400 – $403,550 $105,700 – $201,750 $105,700 – $201,775
32% $201,775 – $256,225 $403,550 – $512,450 $201,750 – $256,200 $201,775 – $256,225
35% $256,225 – $640,600 $512,450 – $768,700 $256,200 – $640,600 $256,225 – $384,350
37% Over $640,600 Over $768,700 Over $640,600 Over $384,350

Source: IRS Rev. Proc. 2025-32. Applies to income earned in 2026 (returns filed in 2027). For general information only; not tax advice.