Reference

2026 Federal Income Tax Brackets

The U.S. uses a progressive tax system: different portions of your income are taxed at different rates, and only the income within a bracket is taxed at that bracket's rate.

Single Filers

RateTaxable Income
10%up to $11,925
12%$11,926 – $48,475
22%$48,476 – $103,350
24%$103,351 – $197,300
32%$197,301 – $250,525
35%$250,526 – $626,350
37%over $626,350

Married Filing Jointly

RateTaxable Income
10%up to $23,850
12%$23,851 – $96,950
22%$96,951 – $206,700
24%$206,701 – $394,600
32%$394,601 – $501,050
35%$501,051 – $751,600
37%over $751,600

Married Filing Separately

RateTaxable Income
10%up to $11,925
12%$11,926 – $48,475
22%$48,476 – $103,350
24%$103,351 – $197,300
32%$197,301 – $250,525
35%$250,526 – $375,800
37%over $375,800

Head of Household

RateTaxable Income
10%up to $17,000
12%$17,001 – $64,850
22%$64,851 – $103,350
24%$103,351 – $197,300
32%$197,301 – $250,500
35%$250,501 – $626,350
37%over $626,350

2026 Standard Deductions

Marginal vs. Effective Rate

Your marginal rate is the rate applied to your last dollar of income. Your effective rate is the average rate across all your income after deductions — almost always lower than your marginal rate, because of how the brackets stack.

FICA Taxes (Not Included Above)

Social Security is 6.2% on wages up to the $168,600 wage base. Medicare is 1.45% on all wages, plus an additional 0.9% on wages above $200,000 for high earners.

Source: Internal Revenue Service. For official figures, see irs.gov.

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