Federal Income Tax Brackets 2026
The 2026 federal tax brackets are 10%, 12%, 22%, 24%, 32%, 35%, and 37% — fully adjusted for inflation. Use our free estimator to calculate your 2026 tax bill and see every bracket and threshold.
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2026 Brackets
Single Filers — 2026 Federal Income Tax Brackets
These rates apply to taxable income — gross income minus the $15,000 standard deduction (or itemized deductions) and pre-tax retirement contributions.
| Rate | Taxable Income (Single) | Tax Owed on This Tier |
|---|---|---|
| 10% | $0 – $11,925 | 10% of taxable income |
| 12% | $11,926 – $48,475 | $1,193 + 12% of amount over $11,925 |
| 22% | $48,476 – $103,350 | $5,579 + 22% of amount over $48,475 |
| 24% | $103,351 – $197,300 | $17,651 + 24% of amount over $103,350 |
| 32% | $197,301 – $250,525 | $40,199 + 32% of amount over $197,300 |
| 35% | $250,526 – $626,350 | $57,231 + 35% of amount over $250,525 |
| 37% | $626,351+ | $188,769 + 37% of amount over $626,350 |
Married Filing Jointly — 2026 Federal Tax Brackets
| Rate | Taxable Income (MFJ) | Tax Owed on This Tier |
|---|---|---|
| 10% | $0 – $23,850 | 10% of taxable income |
| 12% | $23,851 – $96,950 | $2,385 + 12% over $23,850 |
| 22% | $96,951 – $206,700 | $11,157 + 22% over $96,950 |
| 24% | $206,701 – $394,600 | $35,302 + 24% over $206,700 |
| 32% | $394,601 – $501,050 | $80,398 + 32% over $394,600 |
| 35% | $501,051 – $751,600 | $114,462 + 35% over $501,050 |
| 37% | $751,601+ | $202,154 + 37% over $751,600 |
Head of Household — 2026 Federal Tax Brackets
| Rate | Taxable Income (HoH) |
|---|---|
| 10% | $0 – $17,000 |
| 12% | $17,001 – $64,850 |
| 22% | $64,851 – $103,350 |
| 24% | $103,351 – $197,300 |
| 32% | $197,301 – $250,500 |
| 35% | $250,501 – $626,350 |
| 37% | $626,351+ |
Standard Deduction
2026 Standard Deduction by Filing Status
The standard deduction reduces taxable income before any bracket calculation. Roughly 90% of filers take the standard deduction. Taxpayers 65+ or blind receive an additional amount.
| Filing Status | Standard Deduction | Age 65+ Add-On | Total if 65+ |
|---|---|---|---|
| Single | $15,000 | +$1,600 | $16,600 |
| Married Filing Jointly | $30,000 | +$1,300/spouse | $32,600–$33,900 |
| Head of Household | $22,500 | +$1,600 | $24,100 |
| Married Filing Separately | $15,000 | +$1,300 | $16,300 |
📌 Retirement tip: A married couple both age 65 can have up to $33,900 in taxable income before owing any federal income tax. This is the sweet spot for Roth conversion planning — converting pre-tax dollars up to this threshold costs nothing in tax.
Tax Education
How Marginal Tax Brackets Actually Work
Tax brackets are marginal — each rate only applies to the income within that band, not your entire income. Your “effective rate” is always lower than your marginal bracket.
💡 Example (Single filer, $80,000 taxable income):
10% × $11,925 = $1,193
12% × $36,550 = $4,386
22% × $31,525 = $6,936
Total tax: $12,515 — Effective rate: 15.6% (not 22%)
Your top bracket
Applies only to income within that specific range. Your "22% bracket" doesn't mean you owe 22% of all your income.
What you truly pay
Total tax ÷ total income. Always lower than your marginal rate. The number that actually matters for budgeting.
Retirement Planning
How Tax Brackets Affect Retirement Income Strategy
Your bracket determines how much of each retirement dollar the IRS keeps. Understanding this drives every major retirement tax decision:
- Roth conversions: Convert pre-tax IRA dollars in years when you're in the 10–22% bracket to avoid future RMDs in the 24–32% bracket
- Withdrawal order: Tap taxable accounts first (capital gains rates), then Roth (tax-free), then traditional IRA/401(k) (ordinary income) — sequenced to stay in lower brackets
- RMD management: Required Minimum Distributions stack on top of all other income and can push you from 22% to 24% — or trigger Medicare IRMAA surcharges
- Capital gains threshold: Stay below $48,350 (single) / $96,700 (MFJ) in taxable income and your long-term capital gains are taxed at 0%
- Social Security taxation: Higher income increases the taxable portion of Social Security benefits (up to 85%), creating a hidden extra marginal rate of ~8% at certain income levels
⚠️ The critical threshold at $48,475 (single): Crossing this line means both a jump from 12% to 22% income tax AND from 0% to 15% on long-term capital gains. A $1 difference in income can cost thousands in taxes for a retiree with significant investment assets. Plan your income to stay below this line when possible.
Alternative Minimum Tax (AMT) — 2026
Most middle-income taxpayers are exempt from AMT due to a large exemption amount. You only pay AMT if it exceeds your regular tax calculation.
| Filing Status | AMT Exemption | Phase-Out Begins | AMT Rate |
|---|---|---|---|
| Single | $88,100 | $626,350 | 26% / 28% |
| Married Filing Jointly | $137,000 | $1,252,700 | 26% / 28% |
| Married Filing Separately | $68,500 | $626,350 | 26% / 28% |
2025 vs. 2026: What Changed
IRS adjusts brackets each year for inflation. 2026 thresholds rose approximately 2.8% from 2025 due to COLA adjustments.
| Rate | Single 2025 Top | Single 2026 Top | Increase |
|---|---|---|---|
| 10% | $11,600 | $11,925 | +$325 |
| 12% | $47,150 | $48,475 | +$1,325 |
| 22% | $100,525 | $103,350 | +$2,825 |
| 24% | $191,950 | $197,300 | +$5,350 |
| 32% | $243,725 | $250,525 | +$6,800 |
| 35%/37% | $609,350 | $626,350 | +$17,000 |
Frequently Asked Questions
The 2026 federal brackets are: 10% (up to $11,925 single / $23,850 MFJ), 12% (up to $48,475 / $96,950), 22% (up to $103,350 / $206,700), 24% (up to $197,300 / $394,600), 32% (up to $250,525 / $501,050), 35% (up to $626,350 / $751,600), and 37% above those thresholds. Source: IRS Rev. Proc. 2025-40.
The most powerful ways: (1) Maximize pre-tax 401(k) or 403(b) contributions — $23,500 in 2026, or $31,000 if age 50+. (2) Contribute to a Traditional IRA if deductible ($7,000 / $8,000 age 50+). (3) Fund an HSA — $4,300 single / $8,550 family. (4) Use Qualified Charitable Distributions from your IRA (age 70½+) instead of cash donations. (5) Harvest capital losses to offset gains.
Yes. Traditional 401(k) and IRA withdrawals are taxed as ordinary income at your marginal bracket rate. They stack on top of Social Security, pensions, and other income. Roth 401(k) and Roth IRA qualified withdrawals are completely tax-free. This difference is the foundation of Roth conversion strategy.
Key TCJA provisions are scheduled to sunset after 2025 (some extended to 2026). Without Congressional action, top rates could revert to 39.6%, the standard deduction could drop roughly in half, and the AMT exemption could shrink significantly. As of April 2026, the legislative outcome remains uncertain. Plootus will update this page when changes are confirmed.
Your marginal rate is the rate on your last dollar of income — your "tax bracket." Your effective rate is total tax ÷ total income. A single filer with $80,000 in taxable income is in the 22% marginal bracket but pays an effective rate of ~15.6%. For financial planning, your marginal rate matters most for decisions at the margin (like Roth conversions); your effective rate is more useful for budgeting.
- IRS Rev. Proc. 2025-40 — 2026 inflation adjustments for tax provisions
- IRS Publication 505 — Tax Withholding and Estimated Tax
- IRS Publication 554 — Tax Guide for Seniors
- Plootus Research Team — April 2026
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