What are the 2026 tax brackets?

Seven rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%. For a single filer the 12% bracket starts above $12,400 of taxable income, 22% above $50,400, 24% above $105,700, 32% above $201,775, 35% above $256,225 and 37% above $640,600. Married joint edges are exactly double the single ones, except where the 37% rate starts.

Are the 2027 tax brackets out?

Not yet. As of 9 October 2026 the IRS had not published the 2027 inflation adjustments.

Does a raise push all my income into a higher bracket?

No. Only the dollars above a bracket edge are taxed at the higher rate.

Which brackets do I use for the return I file in 2027?

The 2026 brackets. The return filed in early 2026 uses the 2025 brackets.

Tax numbersTax years 2026 and 2025IRS Rev. Proc. 2025-32

2026 and 2025 federal income tax brackets

For 2026, the 10% bracket ends at $12,400 of taxable income for single filers and $24,800 for married couples filing jointly; the top 37% rate starts at $640,600 and $768,700.

2025FinalFor returns filed in 2026. Rev. Proc. 2024-40.

2026Current yearFor returns filed in 2027. Rev. Proc. 2025-32.

2027Not yet publishedNot published as of 9 October 2026. The 2027 brackets will be in the IRS revenue procedure that follows Rev. Proc. 2025-32. Until then, plan with the 2026 figures on this page.

2026 federal income tax bracketsTaxable income = income minus the standard deduction (or itemized deductions). Qualifying surviving spouses use the married filing jointly table.

Single

Rate	Taxable income 2026	Tax owed	2025 range
10%	$0 to $12,400	10% of taxable income	$0 to $11,925
12%	$12,401 to $50,400	$1,240 + 12% over $12,400	$11,926 to $48,475
22%	$50,401 to $105,700	$5,800 + 22% over $50,400	$48,476 to $103,350
24%	$105,701 to $201,775	$17,966 + 24% over $105,700	$103,351 to $197,300
32%	$201,776 to $256,225	$41,024 + 32% over $201,775	$197,301 to $250,525
35%	$256,226 to $640,600	$58,448 + 35% over $256,225	$250,526 to $626,350
37%	Over $640,600	$192,979.25 + 37% over $640,600	Over $626,350

Married filing jointly

Rate	Taxable income 2026	Tax owed	2025 range
10%	$0 to $24,800	10% of taxable income	$0 to $23,850
12%	$24,801 to $100,800	$2,480 + 12% over $24,800	$23,851 to $96,950
22%	$100,801 to $211,400	$11,600 + 22% over $100,800	$96,951 to $206,700
24%	$211,401 to $403,550	$35,932 + 24% over $211,400	$206,701 to $394,600
32%	$403,551 to $512,450	$82,048 + 32% over $403,550	$394,601 to $501,050
35%	$512,451 to $768,700	$116,896 + 35% over $512,450	$501,051 to $751,600
37%	Over $768,700	$206,583.50 + 37% over $768,700	Over $751,600

Married filing separately

Rate	Taxable income 2026	Tax owed	2025 range
10%	$0 to $12,400	10% of taxable income	$0 to $11,925
12%	$12,401 to $50,400	$1,240 + 12% over $12,400	$11,926 to $48,475
22%	$50,401 to $105,700	$5,800 + 22% over $50,400	$48,476 to $103,350
24%	$105,701 to $201,775	$17,966 + 24% over $105,700	$103,351 to $197,300
32%	$201,776 to $256,225	$41,024 + 32% over $201,775	$197,301 to $250,525
35%	$256,226 to $384,350	$58,448 + 35% over $256,225	$250,526 to $375,800
37%	Over $384,350	$103,291.75 + 37% over $384,350	Over $375,800

Head of household

Rate	Taxable income 2026	Tax owed	2025 range
10%	$0 to $17,700	10% of taxable income	$0 to $17,000
12%	$17,701 to $67,450	$1,770 + 12% over $17,700	$17,001 to $64,850
22%	$67,451 to $105,700	$7,740 + 22% over $67,450	$64,851 to $103,350
24%	$105,701 to $201,750	$16,155 + 24% over $105,700	$103,351 to $197,300
32%	$201,751 to $256,200	$39,207 + 32% over $201,750	$197,301 to $250,500
35%	$256,201 to $640,600	$56,631 + 35% over $256,200	$250,501 to $626,350
37%	Over $640,600	$191,171 + 37% over $640,600	Over $626,350

Source: IRS, Rev. Proc. 2025-32: 2026 inflation adjustments (as amended by Public Law 119-21, the One, Big, Beautiful Bill Act)

Which tax bracket am I in?

Your income

This amount is

Filing status

Tax year

Your tax bracket

22%

Federal income tax: $7,670, an effective rate of 10.2% of the amount you entered. We took off the $16,100 standard deduction, leaving $58,900 of taxable income. Another $46,800 of taxable income would move you into the 24% bracket.

Ordinary income only, standard deduction, no credits. Long-term capital gains and qualified dividends have their own rates (capital gains brackets). The tax receipt adds Social Security and Medicare tax.

How brackets work

At $100,000 of taxable income a single filer's top rate is 22%, but the tax is 16.7% of it

Single filer, 2026. Marginal rate (the rate on the next dollar) and average rate (tax ÷ taxable income).

Source: IRS, Rev. Proc. 2025-32: 2026 inflation adjustments (as amended by Public Law 119-21, the One, Big, Beautiful Bill Act)

Each rate applies only to the slice of taxable income inside its bracket. A single filer with $100,000 of taxable income in 2026 pays 10% on the first $12,400, 12% on the next $38,000, and 22% on the remaining $49,600: $16,712 in all. Moving into a higher bracket never lowers your take-home pay, because only the dollars above the line are taxed at the higher rate.

The seven rates (10%, 12%, 22%, 24%, 32%, 35% and 37%) were set in 2017 to expire after 2025. Public Law 119-21 (signed 4 July 2025) made them permanent, so 2026 keeps the same rates; only the dollar edges moved, by inflation.

What changed from 2025 to 2026

Every bracket edge rose with inflation, by 2.3% to 4.1%. The rates did not change.

	2025	2026	Change
Top of the 10% bracket, single	$11,925	$12,400	+$475 (+4.0%)
Top of the 12% bracket, single	$48,475	$50,400	+$1,925 (+4.0%)
Top of the 22% bracket, single	$103,350	$105,700	+$2,350 (+2.3%)
Top of the 24% bracket, single	$197,300	$201,775	+$4,475 (+2.3%)
Top of the 32% bracket, single	$250,525	$256,225	+$5,700 (+2.3%)
Top of the 35% bracket, single	$626,350	$640,600	+$14,250 (+2.3%)
Top of the 10% bracket, married joint	$23,850	$24,800	+$950 (+4.0%)
Top of the 12% bracket, married joint	$96,950	$100,800	+$3,850 (+4.0%)
Top of the 22% bracket, married joint	$206,700	$211,400	+$4,700 (+2.3%)
Top of the 24% bracket, married joint	$394,600	$403,550	+$8,950 (+2.3%)
Top of the 32% bracket, married joint	$501,050	$512,450	+$11,400 (+2.3%)
Top of the 35% bracket, married joint	$751,600	$768,700	+$17,100 (+2.3%)

2025 tax brackets (for returns filed in 2026)

From Rev. Proc. 2024-40. Use these for the 2025 return you file in early 2026.

Rate	Single	Married, jointly	Married, separately	Head of household
10%	$0 to $11,925	$0 to $23,850	$0 to $11,925	$0 to $17,000
12%	$11,926 to $48,475	$23,851 to $96,950	$11,926 to $48,475	$17,001 to $64,850
22%	$48,476 to $103,350	$96,951 to $206,700	$48,476 to $103,350	$64,851 to $103,350
24%	$103,351 to $197,300	$206,701 to $394,600	$103,351 to $197,300	$103,351 to $197,300
32%	$197,301 to $250,525	$394,601 to $501,050	$197,301 to $250,525	$197,301 to $250,500
35%	$250,526 to $626,350	$501,051 to $751,600	$250,526 to $375,800	$250,501 to $626,350
37%	Over $626,350	Over $751,600	Over $375,800	Over $626,350

Questions and answers

What are the 2026 tax brackets?: Seven rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%. For a single filer the 12% bracket starts above $12,400 of taxable income, 22% above $50,400, 24% above $105,700, 32% above $201,775, 35% above $256,225 and 37% above $640,600. Married joint edges are exactly double the single ones, except where the 37% rate starts.
Are the 2027 tax brackets out?: Not yet. As of 9 October 2026 the IRS had not published the 2027 inflation adjustments.
Does a raise push all my income into a higher bracket?: No. Only the dollars above a bracket edge are taxed at the higher rate.
Which brackets do I use for the return I file in 2027?: The 2026 brackets. The return filed in early 2026 uses the 2025 brackets.

Standard deduction$16,100 single
Capital gains brackets0% to $49,450 single
AMT exemption$90,100 single
401(k) limits$24,500
IRA limits$7,500
Your federal tax receiptwhere your tax goes
State income tax calculators50 states and DC
All tax numbers2025 and 2026

Sources

IRS, Rev. Proc. 2025-32: 2026 inflation adjustments (as amended by Public Law 119-21, the One, Big, Beautiful Bill Act).
IRS, Rev. Proc. 2024-40: 2025 inflation adjustments.
Public Law 119-21 (One, Big, Beautiful Bill Act), 139 Stat. 72, 4 July 2025.
Every figure on this page was checked against the documents above by an automated test on 9 October 2026. Status of 2027 figures checked on 9 October 2026 (IRS newsroom and SSA). Page built 2026-10-09.