These are the tax brackets that apply to income earned in 2026 (the return you’ll file in early 2027). Single and Married Filing Jointly figures are quoted directly from the IRS’s own tax year 2026 inflation-adjustment announcement, IR-2025-102 (Revenue Procedure 2025-32). See Is This Paycheck Calculator Actually Accurate? for exactly how these numbers get verified.
Single filers
| Taxable income | 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% |
| $640,600+ | 37% |
Married filing jointly
| Taxable income | 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% |
| $768,700+ | 37% |
Head of household
| Taxable income | Rate |
|---|---|
| $0 – $17,700 | 10% |
| $17,700 – $67,450 | 12% |
| $67,450 – $105,700 | 22% |
| $105,700 – $201,775 | 24% |
| $201,775 – $256,200 | 32% |
| $256,200 – $640,600 | 35% |
| $640,600+ | 37% |
Worth flagging directly: the IRS’s own press release doesn’t itemize Head of Household thresholds — it publishes only a single Head of Household data point (the standard deduction). This table’s Head of Household brackets come from Tax Foundation’s published transcription of the same Revenue Procedure 2025-32, a reputable secondary source rather than the primary IRS document itself.
Married filing separately
| Taxable income | 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 – $384,350 | 35% |
| $384,350+ | 37% |
MFS isn’t published as its own table anywhere — by standing IRS rule, it’s exactly half of the Married Filing Jointly thresholds at every bracket. That’s a statutory rule, unchanged for years, not an inflation-adjusted figure that needed fresh 2026 sourcing.
2026 standard deductions
| Filing status | Standard deduction |
|---|---|
| Single | $16,100 |
| Married filing separately | $16,100 |
| Married filing jointly | $32,200 |
| Head of household | $24,150 |
These come directly from IR-2025-102, no secondary sourcing involved.
How brackets actually work
Tax brackets are marginal, not flat — moving into a higher bracket doesn’t raise the rate on your entire income, only on the portion inside that bracket. A single filer earning $60,000 doesn’t pay 22% on all $60,000; they pay 10% on the first $12,400, 12% on the next chunk up to $50,400, and 22% only on the remaining amount above that.
Want to see this applied to your own numbers, including FICA and state tax? Run it through the Paycheck Calculator.