Updated September 29, 2026 · Sources: IRS
$16,100
$32,200
$640,600
| Rate | Single | Married filing jointly |
|---|---|---|
| 10% | $0 to $12,400 | $0 to $24,800 |
| 12% | $12,400 to $50,400 | $24,800 to $100,800 |
| 22% | $50,400 to $105,700 | $100,800 to $211,400 |
| 24% | $105,700 to $201,775 | $211,400 to $403,550 |
| 32% | $201,775 to $256,225 | $403,550 to $512,450 |
| 35% | $256,225 to $640,600 | $512,450 to $768,700 |
| 37% | Over $640,600 | Over $768,700 |
Estimate your own 2026 tax
Enter your income, filing status and deductions to see your tax, effective rate and bracket.
Tax brackets are marginal: each rate applies only to the income inside its bracket. Take a single filer earning $100,000 in 2026 with no other deductions. Subtracting the $16,100 standard deduction leaves $83,900 of taxable income, which is taxed like this:
| Rate | Income taxed at this rate | Tax |
|---|---|---|
| 10% | $12,400 | $1,240 |
| 12% | $38,000 | $4,560 |
| 22% | $33,500 | $7,370 |
| Total | $83,900 | $13,170 |
Their top (marginal) rate is 22%, but their total federal income tax of $13,170 is only 13.2% of their $100,000 income. That lower number is the effective tax rate.
| Tax year | Single | Married filing jointly |
|---|---|---|
| 2026 | $16,100 | $32,200 |
| 2025 | $15,750 | $31,500 |
| 2024 | $14,600 | $29,200 |
| Rate | Single | Married filing jointly |
|---|---|---|
| 10% | $0 to $11,925 | $0 to $23,850 |
| 12% | $11,925 to $48,475 | $23,850 to $96,950 |
| 22% | $48,475 to $103,350 | $96,950 to $206,700 |
| 24% | $103,350 to $197,300 | $206,700 to $394,600 |
| 32% | $197,300 to $250,525 | $394,600 to $501,050 |
| 35% | $250,525 to $626,350 | $501,050 to $751,600 |
| 37% | Over $626,350 | Over $751,600 |
| Rate | Single | Married filing jointly |
|---|---|---|
| 10% | $0 to $11,600 | $0 to $23,200 |
| 12% | $11,600 to $47,150 | $23,200 to $94,300 |
| 22% | $47,150 to $100,525 | $94,300 to $201,050 |
| 24% | $100,525 to $191,950 | $201,050 to $383,900 |
| 32% | $191,950 to $243,725 | $383,900 to $487,450 |
| 35% | $243,725 to $609,350 | $487,450 to $731,200 |
| 37% | Over $609,350 | Over $731,200 |
There are seven rates: 10%, 12%, 22%, 24%, 32%, 35%, 37%. For single filers the top 37% rate applies to taxable income over $640,600; for married couples filing jointly it applies over $768,700.
$16,100 for single filers and $32,200 for married couples filing jointly, up from $15,750 and $31,500 in 2025.
No. The U.S. uses marginal rates: each rate applies only to the slice of taxable income inside that bracket. A raise that pushes you into a higher bracket only has the higher rate applied to the dollars above the threshold, so you never take home less by earning more.
The IRS usually announces next year's inflation-adjusted brackets and standard deduction in October or November. We add them to this page when they are published.
