These brackets apply to income you earn in 2026, which you’ll report on the tax return you file in 2027. For the return you file in 2026, see the 2025 brackets. The official 2027 brackets, released November 5, 2026, are in the 2027 section below. To see how the new deductions for tips, overtime, car loan interest and seniors change your tax, use our Schedule 1-A deductions calculator.
2026 federal income tax brackets
The rates apply to taxable income: your income after the standard deduction or itemized deductions and any other deductions you qualify for.
Single
| Tax rate | Taxable income | Tax owed |
|---|---|---|
| 10% | Up to $12,400 | 10% of taxable income |
| 12% | $12,400 to $50,400 | $1,240 + 12% of the amount over $12,400 |
| 22% | $50,400 to $105,700 | $5,800 + 22% of the amount over $50,400 |
| 24% | $105,700 to $201,775 | $17,966 + 24% of the amount over $105,700 |
| 32% | $201,775 to $256,225 | $41,024 + 32% of the amount over $201,775 |
| 35% | $256,225 to $640,600 | $58,448 + 35% of the amount over $256,225 |
| 37% | Over $640,600 | $192,979.25 + 37% of the amount over $640,600 |
Married filing jointly
| Tax rate | Taxable income | Tax owed |
|---|---|---|
| 10% | Up to $24,800 | 10% of taxable income |
| 12% | $24,800 to $100,800 | $2,480 + 12% of the amount over $24,800 |
| 22% | $100,800 to $211,400 | $11,600 + 22% of the amount over $100,800 |
| 24% | $211,400 to $403,550 | $35,932 + 24% of the amount over $211,400 |
| 32% | $403,550 to $512,450 | $82,048 + 32% of the amount over $403,550 |
| 35% | $512,450 to $768,700 | $116,896 + 35% of the amount over $512,450 |
| 37% | Over $768,700 | $206,583.50 + 37% of the amount over $768,700 |
Head of household
| Tax rate | Taxable income | Tax owed |
|---|---|---|
| 10% | Up to $17,700 | 10% of taxable income |
| 12% | $17,700 to $67,450 | $1,770 + 12% of the amount over $17,700 |
| 22% | $67,450 to $105,700 | $7,740 + 22% of the amount over $67,450 |
| 24% | $105,700 to $201,750 | $16,155 + 24% of the amount over $105,700 |
| 32% | $201,750 to $256,200 | $39,207 + 32% of the amount over $201,750 |
| 35% | $256,200 to $640,600 | $56,631 + 35% of the amount over $256,200 |
| 37% | Over $640,600 | $191,171 + 37% of the amount over $640,600 |
Married filing separately
| Tax rate | Taxable income | Tax owed |
|---|---|---|
| 10% | Up to $12,400 | 10% of taxable income |
| 12% | $12,400 to $50,400 | $1,240 + 12% of the amount over $12,400 |
| 22% | $50,400 to $105,700 | $5,800 + 22% of the amount over $50,400 |
| 24% | $105,700 to $201,775 | $17,966 + 24% of the amount over $105,700 |
| 32% | $201,775 to $256,225 | $41,024 + 32% of the amount over $201,775 |
| 35% | $256,225 to $384,350 | $58,448 + 35% of the amount over $256,225 |
| 37% | Over $384,350 | $103,291.75 + 37% of the amount over $384,350 |
2026 standard deduction
| Filing status | 2027 | 2026 | 2025 |
|---|---|---|---|
| Single | $16,600 | $16,100 | $15,750 |
| Married filing jointly | $33,200 | $32,200 | $31,500 |
| Head of household | $24,925 | $24,150 | $23,625 |
| Married filing separately | $16,600 | $16,100 | $15,750 |
The 2025 amounts include the increase made by the One Big Beautiful Bill Act in July 2025. You take the standard deduction unless your itemized deductions, such as mortgage interest, state and local taxes and charitable gifts, add up to more.
If you’re 65 or older or blind at the end of the year, your standard deduction is higher:
| Extra standard deduction, per qualifying person | 2027 | 2026 | 2025 |
|---|---|---|---|
| Single or head of household | $2,100 | $2,050 | $2,000 |
| Married (each spouse who qualifies) | $1,700 | $1,650 | $1,600 |
Someone who is both 65 or older and blind gets the extra amount twice.
Total deductions for people 65 and older
From 2025 through 2028, people 65 and older also get a separate senior deduction of up to $6,000 each, whether they itemize or not. With income below the phase-out, the totals for 2026 are:
| Filing status | Standard deduction | Senior deduction | Total |
|---|---|---|---|
| Single, 65 or older | $18,150 | $6,000 | $24,150 |
| Head of household, 65 or older | $26,200 | $6,000 | $32,200 |
| Married filing jointly, one spouse 65 or older | $33,850 | $6,000 | $39,850 |
| Married filing jointly, both 65 or older | $35,500 | $12,000 | $47,500 |
The senior deduction shrinks by 6% of modified AGI over $75,000 ($150,000 for joint filers), and married people filing separately can’t claim it. The senior deduction calculator applies the phase-out and shows your tax savings.
How tax brackets work
Each rate applies only to the slice of taxable income inside its bracket. That’s why your marginal rate, the rate on your next dollar, is higher than your effective rate, your total tax divided by your income.
Example: a single filer with a $76,100 salary and no other income subtracts the $16,100 standard deduction, leaving $60,000 of taxable income in 2026. The first $12,400 is taxed at 10%, the amount up to $50,400 at 12% and the last $9,600 at 22%, for a total of $7,912. The marginal rate is 22%, but the tax is 13.2% of taxable income and 10.4% of the salary.
The same logic tells you what a deduction is worth: a $1,000 deduction saves about $1,000 times your marginal rate, or $220 in this example.
Want to lower your 2026 tax? Our year-end tax checklist covers the moves to make before December 31.
How much federal income tax on common incomes in 2026
Federal income tax on wages, after the standard deduction, for filers under 65 with no other income, deductions or credits. Credits such as the Child Tax Credit would lower these amounts.
| Income | Single: tax | Single: effective rate | Married filing jointly: tax | Married: effective rate |
|---|---|---|---|---|
| $30,000 | $1,420 | 4.7% | $0 | 0.0% |
| $40,000 | $2,620 | 6.6% | $780 | 1.9% |
| $50,000 | $3,820 | 7.6% | $1,780 | 3.6% |
| $60,000 | $5,020 | 8.4% | $2,840 | 4.7% |
| $75,000 | $7,670 | 10.2% | $4,640 | 6.2% |
| $100,000 | $13,170 | 13.2% | $7,640 | 7.6% |
| $125,000 | $18,734 | 15.0% | $10,640 | 8.5% |
| $150,000 | $24,734 | 16.5% | $15,340 | 10.2% |
| $200,000 | $36,734 | 18.4% | $26,340 | 13.2% |
| $250,000 | $51,304 | 20.5% | $37,468 | 15.0% |
For your own numbers, including the new deductions for tips, overtime, car loan interest and seniors, use the Schedule 1-A deductions calculator. To see your refund with the child tax credit and the earned income credit, use the tax refund calculator.
2025 federal income tax brackets
Use these for income earned in 2025, reported on the return you file in 2026.
| Tax rate | Single | Married filing jointly | Head of household | Married filing separately |
|---|---|---|---|---|
| 10% | Up to $11,925 | Up to $23,850 | Up to $17,000 | Up to $11,925 |
| 12% | $11,925 to $48,475 | $23,850 to $96,950 | $17,000 to $64,850 | $11,925 to $48,475 |
| 22% | $48,475 to $103,350 | $96,950 to $206,700 | $64,850 to $103,350 | $48,475 to $103,350 |
| 24% | $103,350 to $197,300 | $206,700 to $394,600 | $103,350 to $197,300 | $103,350 to $197,300 |
| 32% | $197,300 to $250,525 | $394,600 to $501,050 | $197,300 to $250,500 | $197,300 to $250,525 |
| 35% | $250,525 to $626,350 | $501,050 to $751,600 | $250,500 to $626,350 | $250,525 to $375,800 |
| 37% | Over $626,350 | Over $751,600 | Over $626,350 | Over $375,800 |
New deductions for 2025 through 2028
The One Big Beautiful Bill Act added four temporary deductions that you can claim whether or not you itemize. Each phases out at higher incomes:
- Qualified tips: up to $25,000. No tax on tips calculator
- Qualified overtime: up to $12,500, or $25,000 on a joint return. No tax on overtime calculator
- Car loan interest on a new vehicle assembled in the U.S.: up to $10,000. Car loan interest deduction calculator
- Seniors 65 and older: up to $6,000 each. Senior deduction calculator
Our guide to Schedule 1-A explains who qualifies and how the deductions stack.
2027 federal income tax brackets
The IRS released the official 2027 figures on November 5, 2026, in Revenue Procedure 2026-35 (news release IR-2026-133). The seven rates are unchanged — 10%, 12%, 22%, 24%, 32%, 35% and 37% — and every threshold rises about 3.2%. The standard deduction is $16,600 for single filers, $33,200 for married couples filing jointly and $24,925 for heads of household. These figures are for income you earn in 2027, reported on the return you file in 2028; the return you file in early 2027 still uses the 2026 brackets above.
The separate $6,000 senior deduction for people 65 and older is set in the law for 2025 through 2028 and is not adjusted for inflation, so it stays $6,000 in 2027. The child tax credit rises to $2,300 per qualifying child in 2027, of which up to $1,800 can be refundable.
Single
| Tax rate | Taxable income | Tax owed |
|---|---|---|
| 10% | Up to $12,800 | 10% of taxable income |
| 12% | $12,800 to $52,025 | $1,280 + 12% of the amount over $12,800 |
| 22% | $52,025 to $109,125 | $5,987 + 22% of the amount over $52,025 |
| 24% | $109,125 to $208,325 | $18,549 + 24% of the amount over $109,125 |
| 32% | $208,325 to $264,550 | $42,357 + 32% of the amount over $208,325 |
| 35% | $264,550 to $661,375 | $60,349 + 35% of the amount over $264,550 |
| 37% | Over $661,375 | $199,237.75 + 37% of the amount over $661,375 |
Married filing jointly
| Tax rate | Taxable income | Tax owed |
|---|---|---|
| 10% | Up to $25,600 | 10% of taxable income |
| 12% | $25,600 to $104,050 | $2,560 + 12% of the amount over $25,600 |
| 22% | $104,050 to $218,250 | $11,974 + 22% of the amount over $104,050 |
| 24% | $218,250 to $416,650 | $37,098 + 24% of the amount over $218,250 |
| 32% | $416,650 to $529,100 | $84,714 + 32% of the amount over $416,650 |
| 35% | $529,100 to $793,650 | $120,698 + 35% of the amount over $529,100 |
| 37% | Over $793,650 | $213,290.50 + 37% of the amount over $793,650 |
Head of household
| Tax rate | Taxable income | Tax owed |
|---|---|---|
| 10% | Up to $18,250 | 10% of taxable income |
| 12% | $18,250 to $69,650 | $1,825 + 12% of the amount over $18,250 |
| 22% | $69,650 to $109,100 | $7,993 + 22% of the amount over $69,650 |
| 24% | $109,100 to $208,300 | $16,672 + 24% of the amount over $109,100 |
| 32% | $208,300 to $264,550 | $40,480 + 32% of the amount over $208,300 |
| 35% | $264,550 to $661,350 | $58,480 + 35% of the amount over $264,550 |
| 37% | Over $661,350 | $197,360 + 37% of the amount over $661,350 |
Married filing separately
| Tax rate | Taxable income | Tax owed |
|---|---|---|
| 10% | Up to $12,800 | 10% of taxable income |
| 12% | $12,800 to $52,025 | $1,280 + 12% of the amount over $12,800 |
| 22% | $52,025 to $109,125 | $5,987 + 22% of the amount over $52,025 |
| 24% | $109,125 to $208,325 | $18,549 + 24% of the amount over $109,125 |
| 32% | $208,325 to $264,550 | $42,357 + 32% of the amount over $208,325 |
| 35% | $264,550 to $396,825 | $60,349 + 35% of the amount over $264,550 |
| 37% | Over $396,825 | $106,645.25 + 37% of the amount over $396,825 |
Example: a single filer with $60,000 of taxable income owes $7,742 under the 2027 brackets, against $7,912 under the 2026 brackets. A married couple filing jointly with $120,000 of taxable income owes $15,483 in 2027, against $15,824 in 2026. The 2027 contribution limits for 401(k)s and IRAs are not in this table: the IRS publishes those in a separate notice, usually in early to mid-November, and had not done so as of November 8, 2026.
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<a href="https://www.calcvera.net/tax-brackets/">2026 tax brackets and standard deduction</a> (Calcvera) Frequently asked questions
What are the federal tax brackets for 2026?
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If a raise puts me in a higher bracket, is all my income taxed at the higher rate?
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Sources
- IRS releases tax inflation adjustments for tax year 2026 — Internal Revenue Service
- Rev. Proc. 2025-32 (2026 tax rate tables) — Internal Revenue Service
- Rev. Proc. 2024-40 (2025 tax rate tables) — Internal Revenue Service
- One, Big, Beautiful Bill provisions — Internal Revenue Service
- Publication 554, Tax Guide for Seniors — Internal Revenue Service
- IRS releases tax inflation adjustments for tax year 2027 — Internal Revenue Service
- Rev. Proc. 2026-35 (2027 tax rate tables) — Internal Revenue Service