2026 Federal Tax Brackets: Every Rate, Explained

First: Brackets Are Marginal, Not Total

The most common tax misconception is that your bracket is the rate applied to your entire income. It is not. The United States uses a progressive system: each tax rate applies only to the slice of income that falls within that bracket. Moving into a higher bracket never increases the tax on income you already earned.

Example: a single filer with $60,000 of taxable income is "in the 22% bracket," but her actual tax is:

• 10% on the first $12,400 = $1,240.00
• 12% on income from $12,401 to $50,400 = $4,560.00
• 22% on income from $50,401 to $60,000 = $2,112.00
• Total tax = $7,912.00 — an effective rate of about 13.2%

Her marginal rate (22%) matters for planning decisions like a bonus or a Roth conversion; her effective rate (13.2%) is what she actually pays on average.

2026 Tax Brackets — Single Filers

2026 Tax Brackets — Married Filing Jointly

2026 Tax Brackets — Head of Household

Head of Household status applies to unmarried taxpayers who pay more than half the cost of keeping a home for a qualifying dependent. Its brackets are wider than Single at every level except the top two.

2026 Tax Brackets — Married Filing Separately

Note that the 35% bracket ends much earlier for MFS filers than for single filers — one of several reasons filing separately usually costs a couple more tax.

2026 Standard Deductions

Your bracket applies to taxable income — what is left after subtracting your standard or itemized deduction:

Taxpayers who are 65 or older (or blind) can claim an additional standard deduction amount on top of these figures. For 2025 through 2028, taxpayers 65 and older may also qualify for a new, additional senior deduction of up to $6,000 ($12,000 for a joint return where both spouses qualify), which phases out as income rises above $75,000 ($150,000 for joint filers). This is a deduction from gross income — not a credit — and it is claimed automatically with the standard deduction.

How to Use These Tables

Your bracket is determined by your taxable income, not your salary. To find yours, start with total income, subtract above-the-line adjustments (like traditional IRA or HSA contributions) to get adjusted gross income, then subtract your standard or itemized deduction. Whatever remains is what the tables above apply to.

After the bracket tables produce your base tax, credits (like the Child Tax Credit or Earned Income Credit) reduce that tax directly, and withholding and estimated payments determine whether you owe more or get a refund.

See Your Exact Numbers

Run your full 2026 calculation — brackets, deductions, and credits — in one place.