2026 Federal Income Tax Brackets
The IRS publishes seven federal income tax rates: 10%, 12%, 22%, 24%, 32%, 35%, and 37%. For 2026, the bracket thresholds — set by IRS Revenue Procedure 2025-32 — are below. Each rate applies only to the income within its range, not to your entire income.
Single Filers — 2026
| Rate | Taxable Income Over | Up To |
|---|---|---|
| 10% | $0 | $12,400 |
| 12% | $12,400 | $50,400 |
| 22% | $50,400 | $105,700 |
| 24% | $105,700 | $201,775 |
| 32% | $201,775 | $256,225 |
| 35% | $256,225 | $640,600 |
| 37% | $640,600 | — |
Married Filing Jointly — 2026
| Rate | Taxable Income Over | Up To |
|---|---|---|
| 10% | $0 | $24,800 |
| 12% | $24,800 | $100,800 |
| 22% | $100,800 | $211,400 |
| 24% | $211,400 | $403,550 |
| 32% | $403,550 | $512,450 |
| 35% | $512,450 | $768,700 |
| 37% | $768,700 | — |
Head of Household — 2026
| Rate | Taxable Income Over | Up To |
|---|---|---|
| 10% | $0 | $17,700 |
| 12% | $17,700 | $67,450 |
| 22% | $67,450 | $105,700 |
| 24% | $105,700 | $201,775 |
| 32% | $201,775 | $256,200 |
| 35% | $256,200 | $640,600 |
| 37% | $640,600 | — |
Source: IRS Revenue Procedure 2025-32. These are the official 2026 bracket thresholds. The IRS adjusts thresholds annually for inflation. Always verify at irs.gov for any updates or corrections.
How the Progressive System Works
Think of brackets as layers. The first layer of income — up to the lowest bracket threshold — is taxed at the lowest rate. The next layer is taxed at the next rate, and so on. The rate that applies to the highest slice of your income is your marginal rate. The actual average rate you pay across all your income is your effective rate, which is almost always lower.
This means earning an additional dollar that pushes income into the next bracket does not change the tax on income below that bracket. The marginal rate is not the same as the percentage of total income paid in federal tax.
Marginal Rate vs. Effective Rate
Marginal rate is the rate on the last dollar of taxable income. Effective rate is the total federal tax divided by total taxable income — the actual average percentage you pay.
First, subtract the 2026 standard deduction for single filers ($16,100):
Taxable income = $85,000 − $16,100 = $68,900
Now apply the 2026 brackets:
- 10% on $0 – $12,400 = $1,240
- 12% on $12,400 – $50,400 = $4,560
- 22% on $50,400 – $68,900 = $4,070
Federal income tax = $1,240 + $4,560 + $4,070 = $9,870
Effective rate = $9,870 ÷ $68,900 = 14.3% (not 22%, even though the marginal rate is 22%)
Taxable Income vs. Gross Income
Brackets apply to taxable income, not gross income. Taxable income is what remains after subtracting the standard deduction (or itemized deductions) from adjusted gross income. For most wage earners, the standard deduction brings taxable income meaningfully below gross income.
See the standard deduction article for 2026 amounts by filing status.
How Calculators Apply Bracket Logic
Salary calculators step through each threshold, calculate the tax at each rate for the income within that bracket, and sum the result. This is why online estimates are often close to actual liability for straightforward W-2 situations — but they diverge for anyone with itemized deductions, credits, multiple income sources, or investment income.
Calculators that report an "effective federal tax rate" are computing this blended average, just as in the $85,000 example above.
Official Source
The 2026 bracket thresholds above come from IRS Revenue Procedure 2025-32. The IRS also publishes brackets in Publication 17 and Form 1040 instructions. Verify at irs.gov.