2026 Federal Income Tax Brackets
Your federal income tax rate is not a single number—it's seven different rates stacked together. If you earn $85,000 as a single filer, you don't pay 22% on all of it. You pay 10% on the first portion, then 12%, then 22% on the remainder. This is how marginal tax brackets work. Understanding them helps you make smarter decisions about income, deductions, and investments.
Curious how today's rates compare historically?
See the top marginal rate from 1913 to 2026 with every major tax act charted.
What changed for 2026 vs. 2025
The TCJA extension froze 2026 single-filer thresholds at 2025 levels — no inflation adjustment this year. By contrast, 2024 → 2025 was a normal +2.8% bump. If you got a raise in 2026 that outpaced inflation, more of your income now lands in higher brackets even though the bracket numbers didn't move. That's bracket creep in slow motion.
| Bracket top (single) | 2024 | 2025 | 2026 | '25 → '26 Δ |
|---|---|---|---|---|
| 10% | $11,600 | $11,925 | $11,925 | $0 / 0.0% |
| 12% | $47,150 | $48,475 | $48,475 | $0 / 0.0% |
| 22% | $100,525 | $103,350 | $103,350 | $0 / 0.0% |
| 24% | $191,950 | $197,300 | $197,300 | $0 / 0.0% |
| 32% | $243,725 | $250,525 | $250,525 | $0 / 0.0% |
| 35% | $609,350 | $626,350 | $626,350 | $0 / 0.0% |
| Standard ded. | $14,600 | $15,000 | $15,350 | +$350 / +2.3% |
Note: the standard deduction did receive a 2.3% inflation bump for 2026 ($15,000 → $15,350 single). Married filing jointly went from $30,000 to $30,700. So a small portion of inflation indexing survived the TCJA freeze, but the bracket thresholds themselves did not.
2026 Tax Brackets for Single Filers
| Tax Rate | Income Range |
|---|---|
| 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% | Over $626,350 |
2026 Tax Brackets for Married Filing Jointly
| Tax Rate | Income Range |
|---|---|
| 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% | Over $751,600 |
2026 Standard Deduction
Standard Deduction Amounts for 2026
- Single: $15,000
- Married Filing Jointly: $30,000
- Married Filing Separately: $15,000
- Head of Household: $22,500
- Age 65+ (additional): +$1,950 (single) or +$1,550 (MFJ)
The standard deduction is the amount of income you can earn tax-free. If you're a single filer earning $50,000, your taxable income is $50,000 − $15,000 = $35,000. You only pay tax on the $35,000, not the full $50,000. Many people can deduct their standard deduction without itemizing, making tax filing simpler.
How Marginal Tax Rates Work
Here's where most people get confused. You don't pay your "tax bracket" on your entire income. You pay different rates on different "slices" of income.
Worked Example: $85,000 Single Filer
Suppose you earn $85,000 in taxable income (after applying the $15,000 standard deduction). Here's your federal tax:
| Income Slice | Amount | Tax Rate | Tax Owed |
|---|---|---|---|
| $0 to $11,925 | $11,925 | 10% | $1,192.50 |
| $11,926 to $48,475 | $36,550 | 12% | $4,386.00 |
| $48,476 to $85,000 | $36,525 | 22% | $8,035.50 |
| Total Taxable Income | $85,000 | Effective: 13.6% | $13,614.00 |
Your total federal tax is $13,614. Your "marginal tax rate" (the rate on your last dollar) is 22%. But your "effective tax rate" (tax ÷ income) is only 13.6%. This is the key distinction: marginal vs. effective.