2026 Tax Brackets and Standard Deduction

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.

2026 Federal Tax Brackets: Complete Tables

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. After the $16,100 standard deduction your taxable income is $43,900, so you pay 10% on the first $12,400 ($1,240) and 12% on the remaining $31,500 ($3,780), for $5,020 in total. You never reach the 22% bracket. Use our tax calculator to see your exact federal tax liability.

Rate	Single	Married Filing Jointly	Head of Household
10%	$0 - $12,400	$0 - $24,800	$0 - $17,700
12%	$12,401 - $50,400	$24,801 - $100,800	$17,701 - $67,450
22%	$50,401 - $105,700	$100,801 - $211,400	$67,451 - $105,700
24%	$105,701 - $201,775	$211,401 - $403,550	$105,701 - $201,750
32%	$201,776 - $256,225	$403,551 - $512,450	$201,751 - $256,200
35%	$256,226 - $640,600	$512,451 - $768,700	$256,201 - $640,600
37%	Over $640,600	Over $768,700	Over $640,600

How Do 2026 Brackets Compare to 2025?

The IRS adjusted the bracket thresholds upward for inflation, by roughly 4% at the lower brackets. For a single filer, the 10% bracket now ends at $12,400 (up from $11,925 in 2025), the 22% bracket starts at $50,401 (up from $48,476), and the 24% bracket starts at $105,701 (up from $103,351). These adjustments mean you can earn slightly more before hitting each higher rate. The single standard deduction also rose to $16,100 from $15,750 in 2025. Together, this means the same real income generally owes a little less federal tax than it would have under the 2025 thresholds.

2026 Standard Deduction

• 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): $1,650 per qualifying spouse

FICA Taxes: Social Security and Medicare

• Social Security: 6.2% on wages up to $184,500 (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?

• 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 OBBBA raised the cap on state and local tax deductions to $40,000 for 2025 and $40,400 for 2026 (for MAGI up to about $505,000, phasing down above that).
• 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.

From Brackets to Take-Home Pay: A Worked 2026 Example

Brackets and deductions tell you your federal income tax. Your paycheck also reflects pre-tax deductions, FICA, and (in most states) state income tax. Here is the full sequence, worked for a single filer earning $80,000 who contributes 6% to a traditional 401(k), in a state with no income tax so that only federal figures matter:

Step	Calculation	Amount
1. Gross pay	$80,000 / 26 biweekly periods	$80,000 ($3,076.92 per check)
2. Pre-tax 401(k)	6% of $80,000	-$4,800
3. Federal taxable income	$80,000 - $4,800 - $16,100 standard deduction	$59,100
4. Federal income tax	10% x $12,400 + 12% x $38,000 + 22% x $8,700	-$7,714
5. Social Security	6.2% x $80,000	-$4,960
6. Medicare	1.45% x $80,000	-$1,160
Take-home	$80,000 - $4,800 - $7,714 - $4,960 - $1,160	$61,366 (about $2,360 per biweekly check)

Two details worth noticing. First, the 401(k) contribution reduces income tax but not Social Security or Medicare, which are calculated on gross wages up to the wage base. Second, your marginal rate is 22% but your effective federal rate here is only about 10.3% of the $75,200 left after the 401(k) contribution, because only the top slice of income is taxed at the higher rate. Health insurance premiums paid through an employer cafeteria plan, HSA and FSA contributions, and other pre-tax items reduce taxable income further, while Roth 401(k) contributions, wage garnishments, and most union dues come out after tax. A state income tax would come off the total as well; run your own state numbers in the paycheck calculator.

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