US
US federal income tax brackets for 2026
6 min read · Last updated 1 November 2026 · Tax Globy editorial team
US federal income tax for 2026 uses seven rates, from 10% to 37%, applied to slices of taxable income. The bracket boundaries and the standard deduction come from IRS Revenue Procedure 2025-32. This guide shows the single and joint brackets, a worked example and the payroll taxes that sit alongside income tax.
How the brackets work
The federal system has seven rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%. Each rate applies only to the part of taxable income that falls inside its bracket, so the top rate is never charged on the whole salary. The brackets are adjusted each year, and the 2026 figures come from IRS Revenue Procedure 2025-32.
The bracket boundaries differ by filing status, which is why the same income can produce a different federal tax bill for a single filer and a married couple filing jointly. Filing status also decides which standard deduction applies, so the two rules are linked.
Single filer brackets
For a single filer in 2026, the brackets are shown in the table. The income figures are taxable income, after the standard deduction or itemised deductions, so nothing in the table is charged on gross wages directly.
The steps between brackets are uneven. The 22% rate starts at USD 50,400 of taxable income, while the 37% rate does not begin until USD 640,600. A salary can therefore pass through several brackets without ever reaching the top one.
| Taxable income (USD) | Rate |
|---|---|
| Up to 12,400 | 10% |
| 12,401 to 50,400 | 12% |
| 50,401 to 105,700 | 22% |
| 105,701 to 201,775 | 24% |
| 201,776 to 256,225 | 32% |
| 256,226 to 640,600 | 35% |
| Above 640,600 | 37% |
Run your own numbers
The calculator applies the rates described in this guide and shows the band-by-band breakdown.
Open the United States calculatorMarried filing jointly
Married couples filing jointly use wider brackets, roughly double the single ones at the lower end. The table lists the 2026 figures.
Joint filing is not automatically better. Two earners with similar salaries can sometimes pay less tax by filing separately, while a couple with one earner usually benefits from the joint brackets. The standard deduction and the bracket widths both matter, and the joint brackets are not exactly double at every level.
| Taxable income (USD) | Rate |
|---|---|
| Up to 24,800 | 10% |
| 24,801 to 100,800 | 12% |
| 100,801 to 211,400 | 22% |
| 211,401 to 403,550 | 24% |
| 403,551 to 512,450 | 32% |
| 512,451 to 768,700 | 35% |
| Above 768,700 | 37% |
The standard deduction for 2026
The standard deduction is subtracted from income before the brackets are applied. Most taxpayers take it instead of itemising.
The deduction is a fixed amount, so it does not depend on your expenses. Itemising can produce a lower taxable income when mortgage interest, state taxes or charitable gifts are large enough to exceed the standard amount.
| Filing status | Standard deduction (USD) |
|---|---|
| Single | 16,100 |
| Married filing jointly | 32,200 |
| Married filing separately | 16,100 |
| Head of household | 24,150 |
Worked example: USD 60,000, single
Take a single filer with USD 60,000 of wages, the standard deduction and no other income. Taxable income is 43,900 after subtracting 16,100. That figure, not the salary, is what the brackets are applied to.
The federal income tax is 10% of 12,400 (1,240) plus 12% of the remaining 31,500 (3,780), a total of 5,020. The highest bracket reached is 12%, because taxable income stays below USD 50,400.
FICA is 6.2% of 60,000 for Social Security (3,720) plus 1.45% for Medicare (870), a total of 4,590. Take-home pay is 50,390 after federal income tax and FICA.
What the figure leaves out
The example does not include state or local income tax, which varies widely and can be a significant part of the total. It also excludes credits such as those for children or education.
Itemised deductions, pre-tax retirement contributions and other benefits can lower taxable income before the brackets apply. Treat the result as an estimate and check the assumptions for your own return.
- State and local income tax
- Credits for children, education or low income
- Itemised deductions such as mortgage interest
- Pre-tax retirement contributions
Figures are estimates and do not cover state tax, credits or itemised deductions.
Common questions
Is my salary taxed at 37% if I earn above USD 640,600?
Only the part of taxable income above that level is taxed at 37%. Lower slices keep their own rates, which is why the effective rate is lower.
Does the standard deduction apply to everyone?
It is available to taxpayers who do not itemise. The amount depends on filing status.
Are Social Security and Medicare included in the estimate?
Yes, when FICA is included. The figures use the employee share only, not the employer contribution.
Why is federal tax different from my total tax?
State and local taxes, credits and other adjustments are separate from the federal calculation and are not included here.
Written and maintained by the Tax Globy editorial team
Tax Globy is an independent calculator project. Every rate, threshold and deduction is checked against the published official source listed on the page, and each page shows when it was last reviewed.
Last reviewed 1 November 2026 · Estimates only, not tax advice.
Spotted an error? Send a correction — corrections are usually published within a few days.