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What the brackets do to your income
On the defaults (single filer, $100,000 of taxable income): federal tax $16,712, a 22% marginal rate, and a 16.7% effective rate — because only the dollars inside each bracket pay that bracket’s rate.
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2026 Federal Tax Brackets
The official 2026 federal income tax brackets for every filing status — single, married filing jointly, head of household, and married filing separately — with the 2026 standard deductions and a calculator that applies the brackets to your income.
The official 2026 brackets, all four filing statuses
These are the IRS figures from Revenue Procedure 2025-32 (released October 2025) for tax year 2026 — the return you file in 2027. The seven rates (10% through 37%) were made permanent by the One Big Beautiful Bill Act; only the dollar thresholds move with inflation each year. Brackets apply to taxable income — what is left after the standard deduction or itemized deductions.
Single
| Tax rate | Taxable income |
|---|---|
| 10% | $0 – $12,400 |
| 12% | $12,400 – $50,400 |
| 22% | $50,400 – $105,700 |
| 24% | $105,700 – $201,775 |
| 32% | $201,775 – $256,225 |
| 35% | $256,225 – $640,600 |
| 37% | over $640,600 – |
Married filing jointly
| Tax rate | Taxable income |
|---|---|
| 10% | $0 – $24,800 |
| 12% | $24,800 – $100,800 |
| 22% | $100,800 – $211,400 |
| 24% | $211,400 – $403,550 |
| 32% | $403,550 – $512,450 |
| 35% | $512,450 – $768,700 |
| 37% | over $768,700 – |
Head of household
| Tax rate | Taxable income |
|---|---|
| 10% | $0 – $17,700 |
| 12% | $17,700 – $67,450 |
| 22% | $67,450 – $105,700 |
| 24% | $105,700 – $201,750 |
| 32% | $201,750 – $256,200 |
| 35% | $256,200 – $640,600 |
| 37% | over $640,600 – |
Married filing separately
| Tax rate | Taxable income |
|---|---|
| 10% | $0 – $12,400 |
| 12% | $12,400 – $50,400 |
| 22% | $50,400 – $105,700 |
| 24% | $105,700 – $201,775 |
| 32% | $201,775 – $256,225 |
| 35% | $256,225 – $384,350 |
| 37% | over $384,350 – |
2026 standard deduction
| Filing status | Standard deduction |
|---|---|
| Single | $16,100 |
| Married filing jointly | $32,200 |
| Head of household | $24,150 |
| Married filing separately | $16,100 |
Source: IRS Revenue Procedure 2025-32. Figures verified against the IRS release and independent summaries (October 2026). Printing this chart? Use your browser’s print function — the page prints as a clean one-page reference.
Output · formula · meaning
| Output | Formula | What it means |
|---|---|---|
| Federal tax owed | Σ (income in bracket × rate) | $16,712 on the defaults — your actual 2026 income-tax bill on that taxable income. |
| Marginal rate | rate of the highest bracket touched | 22% — the rate your next dollar of income is taxed at. Use this for raises, bonuses, and Roth conversions. |
| Effective rate | tax owed ÷ taxable income | 16.7% — the blended rate you actually pay. Always lower than the marginal rate. |
Worked example: single filer, $100,000 of taxable income
Fill the brackets from the bottom: 10% on the first $12,400 = $1,240; 12% on the next $38,000 ($12,400–$50,400) = $4,560; 22% on the remaining $49,600 ($50,400–$100,000) = $10,912. Total: $16,712. Marginal rate 22%, effective rate 16.7%. The common mistake — taxing the whole $100,000 at 22% for $22,000 — overstates the bill by $5,288.
Who uses this
- Employees: checking whether paycheck withholding matches reality, especially after a raise or a second job.
- Freelancers: estimating quarterly payments from taxable income.
- Students & researchers: the canonical demonstration of marginal vs. effective rates — citable below.
- Retirees & planners: sizing Roth conversions to fill — but not spill over — a bracket.
Accuracy & limitations
Federal income tax only: it excludes state and local income tax, Social Security and Medicare (FICA), the 3.8% net investment income tax, AMT, and all credits (child tax credit, EITC, education credits), which can change the final bill substantially. Figures are the official 2026 tax-year brackets (Rev. Proc. 2025-32). This page does arithmetic, not tax advice — edge cases belong with a tax professional.
For the full story behind the math, read how federal tax brackets work, or estimate take-home pay in the take-home pay calculator.
Cite this calculatorBright Side Kit. “2026 Federal Tax Brackets.” brightoolbox.com, 2026.
Bright Side Kit. "2026 Federal Tax Brackets." https://brightoolbox.com/2026-federal-tax-brackets/ Accessed October 22, 2026.Frequently asked questions
What is the difference between my marginal and effective tax rate?
Your marginal rate is the rate on your last dollar — 22% on the defaults. Your effective rate is total tax divided by total taxable income — 16.7% on the defaults. The effective rate is always lower, because most of your income was taxed in cheaper brackets.
If a raise pushes me into a higher bracket, is all my income taxed at the higher rate?
No — never. Only the dollars inside the new bracket pay the higher rate. Earning more always leaves you with more after tax; a raise cannot make you poorer. This is the single most common tax myth.
What is the 2026 standard deduction?
$16,100 for single and married-filing-separately filers, $32,200 for married filing jointly, and $24,150 for heads of household (Rev. Proc. 2025-32). It is subtracted before the brackets apply.
Do the brackets apply to my salary or my taxable income?
Taxable income — salary minus the standard deduction (or itemized deductions) and other adjustments. A $100,000 salary with the $16,100 standard deduction is $83,900 of taxable income.
Are the 2026 brackets final?
Yes. The IRS published them in Revenue Procedure 2025-32 (October 2025), and the One Big Beautiful Bill Act made the rate structure permanent — no sunset to worry about.
What about capital gains — are they in these brackets?
No. Long-term capital gains and qualified dividends use separate preferential rates (0%, 15%, 20% for 2026, plus the 3.8% NIIT at higher incomes). This chart covers ordinary income only.
Which filing status should I choose?
Married couples usually pay less filing jointly (wider brackets); unmarried filers supporting dependents generally use head of household. Edge cases — divorce, deceased spouse, nonresident spouse — deserve a tax pro.
How do I use my marginal rate for real decisions?
Multiply any additional income — a bonus, freelance gig, or Roth conversion — by your marginal rate to estimate the extra tax. That is the number that matters for decisions; the effective rate is for describing your overall burden.