2026 brackets for single filers
| Rate | Taxable income |
|---|---|
| 10% | $0 to $12,400 |
| 12% | $12,401 to $50,400 |
| 22% | $50,401 to $105,700 |
| 24% | $105,701 to $201,775 |
| 32% | $201,776 to $256,225 |
| 35% | $256,226 to $640,600 |
| 37% | Over $640,600 |
These apply to income earned in 2026, reported on the return you file in 2027.
2026 brackets for married filing jointly
| Rate | Taxable income |
|---|---|
| 10% | $0 to $24,800 |
| 12% | $24,801 to $100,800 |
| 22% | $100,801 to $211,400 |
| 24% | $211,401 to $403,550 |
| 32% | $403,551 to $512,450 |
| 35% | $512,451 to $768,700 |
| 37% | Over $768,700 |
Surviving spouses use the same table.
Standard deduction for 2026
- Single or married filing separately: $16,100
- Head of household: $24,150
- Married filing jointly or surviving spouse: $32,200
If you are 65 or older or blind, you add $1,650 for each, or $2,050 if you are unmarried and not a surviving spouse. Taxable income is what is left after you subtract the standard deduction, or your itemized deductions if they are larger, from your income.
If someone else can claim you as a dependent, your standard deduction is the larger of $1,350 or your earned income plus $450, and it cannot be more than the normal amount for your filing status.
How marginal rates work: an example
Your bracket is the rate on your last dollar, not on all of your income. Take a single filer with $76,100 of income and the standard deduction:
- Taxable income: $76,100 minus $16,100 = $60,000.
- The first $12,400 is taxed at 10%: $1,240.
- The next $38,000, up to $50,400, is taxed at 12%: $4,560.
- The last $9,600, up to $60,000, is taxed at 22%: $2,112.
Total: $7,912. This person is in the 22% bracket, yet the tax is about 13.2% of taxable income and about 10.4% of the $76,100. A raise that pushes you into a higher bracket only taxes the extra dollars at the higher rate.
What it means for your monthly budget
In the example, $7,912 a year is about $659 a month. If you are paid through payroll, check that your withholding is close to that. If you are self-employed or have income with no withholding, set that amount aside each month for estimated payments, plus self-employment tax, which is separate from these brackets. State and local income taxes come on top in most states.