IRS rates
United States income tax slabs
The bands below are the ones used by the United States salary calculator. The current tax year is 2026; earlier years are kept so you can compare thresholds and rates.
United States tax slabs 2026
Current year| Taxable income | Rate |
|---|---|
| USD 0 – USD 12,400 | 10% |
| USD 12,400 – USD 50,400 | 12% |
| USD 50,400 – USD 105,700 | 22% |
| USD 105,700 – USD 201,775 | 24% |
| USD 201,775 – USD 256,225 | 32% |
| USD 256,225 – USD 640,600 | 35% |
| Above USD 640,600 | 37% |
Single filer thresholds. Other filing statuses use different thresholds.
Compared with 2025: the top band starts at USD 640,600 (was USD 626,350) and the top rate is 37% (was 37%).
United States tax slabs 2025
| Taxable income | Rate |
|---|---|
| USD 0 – USD 11,925 | 10% |
| USD 11,925 – USD 48,475 | 12% |
| USD 48,475 – USD 103,350 | 22% |
| USD 103,350 – USD 197,300 | 24% |
| USD 197,300 – USD 250,525 | 32% |
| USD 250,525 – USD 626,350 | 35% |
| Above USD 626,350 | 37% |
Single filer thresholds. Other filing statuses use different thresholds.
Compared with 2024: the top band starts at USD 626,350 (was USD 609,350) and the top rate is 37% (was 37%).
United States tax slabs 2024
| Taxable income | Rate |
|---|---|
| USD 0 – USD 11,600 | 10% |
| USD 11,600 – USD 47,150 | 12% |
| USD 47,150 – USD 100,525 | 22% |
| USD 100,525 – USD 191,950 | 24% |
| USD 191,950 – USD 243,725 | 32% |
| USD 243,725 – USD 609,350 | 35% |
| Above USD 609,350 | 37% |
Single filer thresholds. Other filing statuses use different thresholds.
This is the earliest year in the data set.
Sources and review
Federal income tax brackets and standard deductions for tax year 2026 from IRS Revenue Procedure 2025-32. Federal payroll taxes follow the 2026 Social Security wage base of $184,500.
Last reviewed 1 November 2026. How we source and check rates.