The IRS adjusts tax brackets for inflation every year. For tax year 2026 (returns filed in early 2027), the standard deduction rises to $16,100.00 for single filers and $32,200.00 for married couples filing jointly. Seven bracket rates remain: 10%, 12%, 22%, 24%, 32%, 35%, and 37%.
Single filers
| Rate | Taxable income range |
|---|
| 10.0% | $0.00 – $12,400.00 |
| 12.0% | $12,400.00 – $50,400.00 |
| 22.0% | $50,400.00 – $105,700.00 |
| 24.0% | $105,700.00 – $201,775.00 |
| 32.0% | $201,775.00 – $256,225.00 |
| 35.0% | $256,225.00 – $640,600.00 |
| 37.0% | $640,600.00 and up |
Married filing jointly
| Rate | Taxable income range |
|---|
| 10.0% | $0.00 – $24,800.00 |
| 12.0% | $24,800.00 – $100,800.00 |
| 22.0% | $100,800.00 – $211,400.00 |
| 24.0% | $211,400.00 – $403,550.00 |
| 32.0% | $403,550.00 – $512,450.00 |
| 35.0% | $512,450.00 – $768,700.00 |
| 37.0% | $768,700.00 and up |
Head of household
| Rate | Taxable income range |
|---|
| 10.0% | $0.00 – $17,700.00 |
| 12.0% | $17,700.00 – $67,450.00 |
| 22.0% | $67,450.00 – $105,700.00 |
| 24.0% | $105,700.00 – $201,775.00 |
| 32.0% | $201,775.00 – $256,225.00 |
| 35.0% | $256,225.00 – $640,600.00 |
| 37.0% | $640,600.00 and up |
FICA in 2026
Social Security tax is 6.2% on wages up to $184,500.00; Medicare is 1.45% on all wages plus an additional 0.9% above $200,000 ($250,000 married). See your complete withholding with the federal income tax calculator or find your bracket with the tax bracket calculator.