The IRS adjusts tax brackets and the standard deduction annually for inflation. For 2026, these adjustments mean slightly higher thresholds before each tax rate kicks in, and a larger standard deduction that reduces taxable income for most filers. Here are all the numbers you need to plan your tax strategy.
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2026 Tax Brackets and Standard Deduction
Complete 2026 federal tax brackets, standard deduction amounts, and FICA rates for all filing statuses. Plan your tax strategy now.
Quick Answer
2026 standard deduction: $15,700 (single), $31,400 (married). Tax brackets: 10% up to $11,925, 12% to $48,475, 22% to $103,350, 24% to $197,300, 32% to $250,525, 35% to $626,350, 37% above.
The table below shows all 2026 federal income tax brackets for Single, Married Filing Jointly, and Head of Household filers. Remember: tax brackets are marginal. If you earn $60,000 as a single filer, you do not pay 22% on all of it. You pay 10% on the first $11,925, 12% on the next $36,550, and 22% only on the remaining $11,525. Use our tax calculator to see your exact federal tax liability.
| Rate | Single | Married Filing Jointly | Head of Household |
|---|---|---|---|
| 10% | $0 - $11,925 | $0 - $23,850 | $0 - $17,000 |
| 12% | $11,926 - $48,475 | $23,851 - $96,950 | $17,001 - $64,850 |
| 22% | $48,476 - $103,350 | $96,951 - $206,700 | $64,851 - $103,350 |
| 24% | $103,351 - $197,300 | $206,701 - $394,600 | $103,351 - $197,300 |
| 32% | $197,301 - $250,525 | $394,601 - $501,050 | $197,301 - $250,500 |
| 35% | $250,526 - $626,350 | $501,051 - $751,600 | $250,501 - $626,350 |
| 37% | Over $626,350 | Over $751,600 | Over $626,350 |
How Do 2026 Brackets Compare to 2025?
The IRS adjusted all bracket thresholds upward by approximately 2.8% for inflation. For a single filer, the 22% bracket now starts at $48,476 (up from $47,150 in 2025). The 24% bracket starts at $103,351 (up from $100,525). These adjustments mean you can earn slightly more before hitting each higher rate. For most taxpayers, the inflation adjustments result in $200-$600 in annual tax savings compared to if the 2025 brackets had remained unchanged. The standard deduction also increased, providing additional savings.
2026 Standard Deduction
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Calculate Your 2026 Taxes →- Single: $16,100
- Married filing jointly: $32,200
- Head of household: $24,150
- Married filing separately: $16,100
- Additional for blind or over 65 (single/HoH): $2,050
- Additional for blind or over 65 (married): $1,600 per qualifying spouse
FICA Taxes: Social Security and Medicare
- Social Security: 6.2% on wages up to $176,100 (2026 wage base). Self-employed pay 12.4%.
- Medicare: 1.45% on all wages, no cap. Self-employed pay 2.9%.
- Additional Medicare tax: 0.9% on wages above $200,000 (single) or $250,000 (married filing jointly). Employee only.
See your complete paycheck breakdown including FICA with our paycheck calculator.
What Tax Strategies Should You Consider for 2026?
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See Your Paycheck Breakdown →- Roth vs. Traditional: If you're in the 22% bracket or below, Roth contributions may be more valuable. In the 32%+ bracket, Traditional contributions give a bigger current tax break.
- Income timing: If you're near a bracket boundary, deferring income through 401(k) or HSA contributions can keep you in a lower bracket.
- SALT deduction: The $10,000 cap on state and local tax deductions remains in effect for 2026.
- Capital gains: Long-term capital gains are taxed at 0%, 15%, or 20% depending on your income -- separate from ordinary income brackets.
How to Use This Information
Your marginal tax rate (the bracket your last dollar of income falls in) is the rate that matters for most decisions -- it tells you the tax cost of earning one more dollar or the tax savings of one more dollar of deductions.
Calculate your complete 2026 tax picture with our tax calculator, and see your per-paycheck breakdown with the paycheck calculator.
People Also Ask
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Plan Your Retirement Contributions →What is the standard deduction for 2026?
The 2026 standard deduction is approximately $15,700 for single filers, $31,400 for married filing jointly, and $23,150 for head of household. These amounts are inflation-adjusted from 2025 levels.
What tax bracket am I in for 2026?
Your bracket depends on taxable income (after deductions). Single filers: 10% up to $11,925, 12% to $48,475, 22% to $103,350, 24% to $197,300, 32% to $250,525, 35% to $626,350, 37% above.
Did tax rates go up or down in 2026?
Rates stayed the same as 2025 because the OBBBA made TCJA rates permanent. Without the OBBBA, rates would have reverted to higher pre-2018 levels (e.g., the 22% bracket would have become 25%).
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