2026 Federal Income Tax Brackets & Standard Deduction (Complete Guide)
📑 In this guide
The IRS released its 2026 inflation adjustments (Rev. Proc. 2025-32) with a twist: for the first time in nearly a decade, the numbers reflect a permanently extended tax code. The One Big Beautiful Bill Act (P.L. 119-21) made the Tax Cuts and Jobs Act individual rates permanent, so the bracket structure you see below is not a one-year fix — it is the new baseline for planning.
2026 standard deduction
The standard deduction is the flat amount you subtract from gross income before brackets apply. If you do not itemize (most taxpayers don’t), this is your deduction.
| Filing status | 2025 standard deduction | 2026 standard deduction |
|---|---|---|
| Single / MFS | $15,750 | $16,100 |
| Married filing jointly | $31,500 | $32,200 |
| Head of household | $23,625 | $24,150 |
Source: IRS Rev. Proc. 2025-32.
2026 federal income tax brackets — single filers
| Taxable income | Marginal rate |
|---|---|
| $0 – $12,400 | 10% |
| $12,400 – $50,400 | 12% |
| $50,400 – $105,700 | 22% |
| $105,700 – $201,775 | 24% |
| $201,775 – $256,225 | 32% |
| $256,225 – $640,600 | 35% |
| Over $640,600 | 37% |
2026 brackets — married filing jointly
| Taxable income | Marginal rate |
|---|---|
| $0 – $24,800 | 10% |
| $24,800 – $100,800 | 12% |
| $100,800 – $211,400 | 22% |
| $211,400 – $403,550 | 24% |
| $403,550 – $512,450 | 32% |
| $512,450 – $768,700 | 35% |
| Over $768,700 | 37% |
2026 brackets — head of household
| Taxable income | Marginal rate |
|---|---|
| $0 – $17,700 | 10% |
| $17,700 – $67,450 | 12% |
| $67,450 – $105,700 | 22% |
| $105,700 – $201,750 | 24% |
| $201,750 – $256,200 | 32% |
| $256,200 – $640,600 | 35% |
| Over $640,600 | 37% |
How marginal rates actually work
A common mistake is thinking “my income is $80,000, so I’m in the 22% bracket, so I pay 22% of everything.” That is wrong. Each bracket is a bucket: a single filer with $80,000 of taxable income pays 10% on the first $12,400, 12% on the next $38,000, and 22% only on the remainder above $50,400. The effective rate is always lower than the marginal rate.
Example: $80,000 taxable income, single filer
- 10% × $12,400 = $1,240
- 12% × $38,000 = $4,560
- 22% × $29,600 = $6,512
- Total: $12,312 — an effective rate of 15.4%
What changed for 2026 (and the next few years)
- Permanent rates. P.L. 119-21 made the TCJA individual rate schedule permanent — no cliff at the end of 2025.
- SALT cap raised to $40,000 for 2025–2029 (phasing out above $500,000 MAGI, returning to $10,000 after 2029).
- No tax on qualified tips — up to $25,000 deduction for tip income in occupations that customarily received tips on or before Dec 31, 2024, for tax years 2025–2028.
- No tax on qualified overtime — up to $12,500 (single) / $25,000 (MFJ) of overtime premium pay (the “half” portion over your regular rate) deductible for 2025–2028.
- Estate tax exclusion jumped to $15 million for 2026 (from $13.99 million in 2025).
- Child tax credit increased to $2,500 per child for 2026 (up from $2,000), with expanded refundability.
Estimate your 2026 tax
Use the free 2026 federal income tax estimator above to run your own numbers: it subtracts the standard deduction and any pre-tax 401(k)/HSA contributions, applies the official brackets, and shows your estimated tax, effective rate, and marginal bracket. Then check the FICA & payroll tax calculator for Social Security and Medicare (2026 wage base: $184,500).
This guide is educational. Tax situations vary — confirm your figures with the IRS, a tax professional, or the free calculators on this page. Retrieved Aug 11, 2026.