Federal Income Tax Brackets 2026: Rates, Tables & Examples
Every fall the IRS adjusts the federal income tax brackets for inflation, and for tax year 2026 the figures come from IRS Revenue Procedure 2025-32. These brackets apply to income you earn in 2026 — the return you file in spring 2027. This guide lays out the full tables, explains how marginal rates actually work, and walks through a complete example on an $80,000 salary. Want a quick estimate for your own pay? Try our US salary tax estimator.
How Tax Brackets Actually Work
The US uses a progressive system with seven rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%. The crucial point most people miss: the brackets apply to slices of your income, not all of it. Being "in the 22% bracket" does not mean you pay 22% on everything — it means your last dollar is taxed at 22%, while earlier dollars were taxed at 10% and 12%. Your marginal rate (the rate on the next dollar) is almost always higher than your effective rate (total tax divided by total income).
Brackets also apply to taxable income, not your salary. First you subtract the standard deduction (or itemized deductions if larger) to get from gross income to taxable income.
The 2026 Brackets: Single Filers
| Rate | Taxable income (single) |
|---|---|
| 10% | $0 – $12,400 |
| 12% | $12,401 – $50,400 |
| 22% | $50,401 – $105,700 |
| 24% | $105,701 – $201,775 |
| 32% | $201,776 – $256,225 |
| 35% | $256,226 – $640,600 |
| 37% | Over $640,600 |
The 2026 Brackets: Married Filing Jointly
| Rate | Taxable income (joint) |
|---|---|
| 10% | $0 – $24,800 |
| 12% | $24,801 – $100,800 |
| 22% | $100,801 – $211,400 |
| 24% | $211,401 – $403,550 |
| 32% | $403,551 – $512,450 |
| 35% | $512,451 – $768,700 |
| 37% | Over $768,700 |
Heads of household get their own thresholds between the two (10% up to $17,700, 12% to $67,450, 22% to $105,700, and so on), while married filing separately mirrors the single brackets for the first five rates.
The 2026 Standard Deduction
Before any bracket applies, you subtract the standard deduction: $16,100 for single filers (and married filing separately), $32,200 for married filing jointly, and $24,150 for heads of household. Taxpayers who are 65 or older or blind get additional amounts. You can itemize instead — mortgage interest, charitable gifts, state and local taxes — but only if the total beats the standard deduction. If you drive for work, remember that business miles are also deductible: our IRS mileage logbook keeps an audit-ready record.
Worked Example: An $80,000 Salary (Single)
Take a single filer earning $80,000 with no adjustments, using the standard deduction:
| Step | Calculation | Tax |
|---|---|---|
| Taxable income | $80,000 − $16,100 | $63,900 |
| 10% bracket | 10% × $12,400 | $1,240 |
| 12% bracket | 12% × ($50,400 − $12,400) | $4,560 |
| 22% bracket | 22% × ($63,900 − $50,400) | $2,970 |
| Total federal tax | $8,770 |
The marginal rate is 22%, but the effective rate is just $8,770 ÷ $80,000 ≈ 11% — roughly half. This is why a raise that pushes you into a higher bracket never makes you poorer: only the dollars above the threshold are taxed at the higher rate.
What the Brackets Don't Include
These figures are federal income tax only. They exclude state and local income taxes (which have their own rates — and several states have none), Social Security tax (6.2% on wages up to the annual wage base), Medicare tax (1.45%, plus an additional 0.9% on high earners), and any pre-tax deductions like 401(k) contributions or health insurance premiums, which lower the income the brackets apply to. Our salary tax estimator and 401(k) calculator can help you see how the pieces fit together — but for filing decisions, always verify with the IRS or a tax professional.
Bonuses, Withholding and the Things People Get Wrong
A bonus is not taxed at a special higher rate. Employers usually withhold a flat 22% federal tax from bonuses and other supplemental pay, which is why a bonus cheque can look heavily taxed. But withholding is only a prepayment: when you file, the bonus is taxed as ordinary income through the same brackets as your salary, and any over-withholding comes back as part of your refund.
Your tax bracket is not your withholding. What comes out of each payslip is controlled by your W-4 and your employer's payroll tables, not by the bracket tables directly. A big refund usually means you over-withheld all year — an interest-free loan to the IRS — while a surprise bill means the opposite. Our paycheck calculator shows how gross pay becomes take-home pay line by line, and the salary tax estimator applies these 2026 brackets to a full year.
Timing: the 2026 brackets in this guide apply to income you earn between 1 January and 31 December 2026. You will file that return in early 2027.
Frequently Asked Questions
What are the federal income tax brackets for 2026?
What is the standard deduction for 2026?
If I earn $80,000, am I in the 22% tax bracket?
Do these brackets include state taxes?
Are bonuses taxed at a higher rate than salary?
When do the 2026 tax brackets apply?
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