IRS · Current year
United States tax slabs 2026
The thresholds and rates applied by the United States calculator for 2026. The top band starts at USD 640,600 and is taxed at 37%.
| 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% |
How these bands apply in practice
A salary of USD 75,000 in 2026 is estimated to pay USD 13,408 in income tax, an effective rate of 17.88%. Only the income inside each band is taxed at that band’s rate, so the top rate of 37% applies to the last slice, not the whole salary.
United States uses 7 taxed bands for 2026. Tax starts from the first unit of taxable income, after any standard deduction.
Open this example in the calculatorQuestions about 2026
Does the 2026 top rate apply to my whole salary?
No. Only income above USD 640,600 is taxed at 37%. The rest is taxed at the lower bands, so a USD 75,000 salary pays about USD 13,408.
Which tax year should I use?
Use 2026 if the salary was paid in that period. The current year is 2026; earlier years are kept for checking old returns or comparing changes.
Source
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. See the methodology.