2026 Tax Brackets & Standard Deduction: IRS Tables
For tax year 2026 the IRS (Rev. Proc. 2025-32) sets the standard deduction at $16,100 for single filers, $32,200 for married couples filing jointly and $24,150 for heads of household. The seven federal rates stay at 10%, 12%, 22%, 24%, 32%, 35% and 37%, and each rate applies only to the slice of taxable income inside its bracket.
The IRS adjusts federal tax brackets and the standard deduction for inflation every year. For tax year 2026 — the return you file in early 2027 — the figures come from IRS Revenue Procedure 2025-32, which reflects the changes made by the One Big Beautiful Bill Act.
2026 standard deduction
| Filing status | 2025 | 2026 |
|---|---|---|
| Single / married filing separately | $15,750 | $16,100 |
| Married filing jointly | $31,500 | $32,200 |
| Head of household | $23,625 | $24,150 |
Taxpayers 65 or older or blind add an extra amount on top of these figures. You take the standard deduction unless your itemized deductions (mortgage interest, state and local taxes, charitable gifts) add up to more.
2026 federal tax brackets: single filers
| Rate | Taxable income |
|---|---|
| 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 |
2026 federal tax brackets: married filing jointly
| Rate | Taxable income |
|---|---|
| 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 |
2026 federal tax brackets: head of household
| Rate | Taxable income |
|---|---|
| 10% | $0 – $17,700 |
| 12% | $17,701 – $67,450 |
| 22% | $67,451 – $105,700 |
| 24% | $105,701 – $201,750 |
| 32% | $201,751 – $256,200 |
| 35% | $256,201 – $640,600 |
| 37% | Over $640,600 |
Marginal vs effective tax rate: a worked example
Moving into a higher bracket never taxes all of your income at the higher rate — only the dollars inside that bracket. Take a single filer earning $85,000 in 2026:
- Taxable income: $85,000 − $16,100 standard deduction = $68,900.
- 10% on the first $12,400 = $1,240.
- 12% on $12,401 to $50,400 ($38,000) = $4,560.
- 22% on $50,401 to $68,900 ($18,500) = $4,070.
- Total federal income tax = $9,870.
Payroll taxes in 2026
- Social Security: 6.2% on wages up to $184,500 (maximum $11,439 per employee).
- Medicare: 1.45% on all wages, with no cap.
- Additional Medicare tax: 0.9% on wages above $200,000 (single) or $250,000 (married filing jointly).
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Open the calculatorFrequently asked questions
What is the standard deduction for 2026?
$16,100 for single filers and married filing separately, $32,200 for married couples filing jointly and $24,150 for heads of household, per IRS Rev. Proc. 2025-32.
What are the 2026 tax brackets?
The seven federal rates are 10%, 12%, 22%, 24%, 32%, 35% and 37%. For single filers the 22% bracket starts at $50,401 and the top 37% rate applies above $640,600 of taxable income.
When do I file taxes for 2026?
You file your 2026 federal return in 2027. The deadline is normally April 15, 2027, and you can request an automatic six-month extension to file (not to pay).
What changed from 2025 to 2026?
Bracket thresholds rose by roughly 2% to 4% for inflation and the standard deduction rose from $15,750 to $16,100 for single filers. The seven rates themselves did not change.
Should I itemize or take the standard deduction in 2026?
Itemize only if your mortgage interest, state and local taxes (capped at $40,000 under the 2025 law for most filers), charitable gifts and other deductions add up to more than your standard deduction.