The federal tax brackets for 2026 were published by the IRS in October 2025 through Revenue Procedure 2025-32, which sets inflation-adjusted figures for more than 60 tax provisions. The seven-bracket structure (10%, 12%, 22%, 24%, 32%, 35%, and 37%) is unchanged, but every threshold moved higher and several were modified by the One Big Beautiful Bill Act. The standard deduction climbs to $16,100 for single filers and $32,200 for married couples filing jointly. The top 37% bracket now begins at $640,600 of taxable income for single filers and $768,600 for joint filers.
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2026 Tax Brackets — Single Filers
Federal tax brackets are marginal. Each dollar of taxable income is taxed only at the rate for the bracket it falls into — not the rate of your top bracket. A single filer earning $80,000 of taxable income in 2026 pays 10% on the first $12,400, 12% on the next $38,000, and 22% only on the remaining $29,600. The effective rate works out to roughly 14%, far below the 22% headline bracket.
| Rate | Taxable Income Range | Width of Bracket |
|---|---|---|
| 10% | $0 – $12,400 | $12,400 |
| 12% | $12,401 – $50,400 | $38,000 |
| 22% | $50,401 – $105,700 | $55,300 |
| 24% | $105,701 – $201,775 | $96,075 |
| 32% | $201,776 – $256,225 | $54,450 |
| 35% | $256,226 – $640,600 | $384,375 |
| 37% | $640,601 and up | — |
Source: IRS Rev. Proc. 2025-32, §3.01. Applies to taxable income earned in calendar year 2026.
2026 Tax Brackets — Married Filing Jointly
Joint filers get bracket widths that are roughly double the single-filer thresholds through the 32% bracket, then narrow above that — the historical artifact known as the "marriage penalty" at higher income levels. Surviving spouses filing as qualifying widow(er) use the same brackets as married filing jointly.
| Rate | Taxable Income Range | Width of Bracket |
|---|---|---|
| 10% | $0 – $24,800 | $24,800 |
| 12% | $24,801 – $100,800 | $76,000 |
| 22% | $100,801 – $211,400 | $110,600 |
| 24% | $211,401 – $403,550 | $192,150 |
| 32% | $403,551 – $512,450 | $108,900 |
| 35% | $512,451 – $768,600 | $256,150 |
| 37% | $768,601 and up | — |
Source: IRS Rev. Proc. 2025-32, §3.01. Married filing separately uses the single brackets shifted to half-width.
2026 Standard Deduction by Filing Status
The standard deduction reduces your taxable income before the brackets are applied. About 90% of filers take the standard deduction rather than itemize. Each filing status has a different amount, and taxpayers 65 or older or who are blind receive an additional standard deduction on top.
| Filing Status | 2026 Standard Deduction | Change vs 2025 |
|---|---|---|
| Single | $16,100 | +$1,100 |
| Married filing separately | $16,100 | +$1,100 |
| Married filing jointly | $32,200 | +$2,200 |
| Head of household | $24,150 | +$1,650 |
Source: IRS Rev. Proc. 2025-32, §3.18. Comparisons against 2025 figures from Rev. Proc. 2024-40.
2026 Long-Term Capital Gains Brackets
Gains on assets held more than one year are taxed under a separate, more favorable bracket schedule: 0%, 15%, or 20%. A high-income investor still owes the 37% ordinary rate on a year-end bonus, but only 20% on a stock sale held over a year. The 0% bracket is the often-overlooked planning lever — retirees with lower taxable income can realize substantial gains tax-free.
| Rate | Single | Married Filing Jointly | Head of Household |
|---|---|---|---|
| 0% | Up to $49,450 | Up to $98,900 | Up to $66,200 |
| 15% | $49,451 – $545,500 | $98,901 – $613,700 | $66,201 – $579,600 |
| 20% | Above $545,500 | Above $613,700 | Above $579,600 |
High earners owe an additional 3.8% Net Investment Income Tax on top of these rates when modified adjusted gross income exceeds $200,000 (single) or $250,000 (joint). The NIIT thresholds are fixed in statute and not inflation-indexed, so they pull more taxpayers in every year.
Source: IRS Rev. Proc. 2025-32, §3.03. Short-term gains (held one year or less) are taxed at ordinary rates instead.
Worked Example: $120,000 Single Filer
Consider a single filer with $120,000 of gross wages in 2026, no other income, and no itemized deductions. After the standard deduction of $16,100, taxable income is $103,900. Walking that through the brackets:
| Bracket | Income Taxed | Tax Owed |
|---|---|---|
| 10% on first $12,400 | $12,400 | $1,240 |
| 12% on next $38,000 | $12,401 – $50,400 | $4,560 |
| 22% on next $53,500 | $50,401 – $103,900 | $11,770 |
| Total federal income tax | $17,570 |
The taxpayer's top marginal rate is 22%, but the effective rate on $120,000 of gross income is just 14.6%. FICA (Social Security and Medicare) adds another 7.65% in payroll tax, and state income tax varies by state. Run the numbers for your own salary to see the full picture.
Frequently Asked Questions
What are the federal tax brackets for 2026?
The 2026 federal tax brackets are 10%, 12%, 22%, 24%, 32%, 35%, and 37%. For single filers, the 10% bracket ends at $12,400, the 22% bracket starts at $50,400, the 24% bracket starts at $105,700, and the top 37% bracket applies above $640,600. For married couples filing jointly, the 37% bracket starts at $768,600. Source: IRS Rev. Proc. 2025-32.
What is the 2026 standard deduction?
The 2026 standard deduction is $16,100 for single filers and married filing separately, $32,200 for married filing jointly, and $24,150 for head of household. These figures come from IRS Rev. Proc. 2025-32 and reflect amendments from the One Big Beautiful Bill Act.
What are the 2026 long-term capital gains brackets?
For 2026, the 0% long-term capital gains rate applies up to $49,450 of taxable income for single filers and $98,900 for married filing jointly. The 15% rate applies up to $545,500 (single) and $613,700 (joint). Income above those thresholds is taxed at 20%. A separate 3.8% Net Investment Income Tax may apply above $200,000 (single) or $250,000 (joint).
How are tax brackets actually applied?
Federal tax brackets are marginal, not flat. Each dollar of taxable income is taxed at the rate for the bracket it falls into. A single filer with $80,000 of taxable income in 2026 pays 10% on the first $12,400, 12% on income from $12,401 to $50,400, and 22% only on income from $50,401 to $80,000 — not 22% on the entire amount.
When do the 2026 tax brackets take effect?
The 2026 brackets apply to income earned during the 2026 calendar year and to tax returns filed in early 2027. Employers use these figures to update payroll withholding starting January 2026. The IRS announced the 2026 figures in Rev. Proc. 2025-32 in October 2025.
Did the One Big Beautiful Bill Act change the brackets?
The Act preserved the seven-bracket structure of 10%, 12%, 22%, 24%, 32%, 35%, and 37% past the original December 31, 2025 sunset of the Tax Cuts and Jobs Act. Without that legislation, brackets would have reverted to pre-2018 rates of 10%, 15%, 25%, 28%, 33%, 35%, and 39.6%. Standard deduction figures were also amended.
Sources & Disclosures
- IRS — Tax Inflation Adjustments for Tax Year 2026 (press release)
- IRS Revenue Procedure 2025-32 (PDF)
- Tax Foundation — 2026 Tax Brackets & Federal Income Tax Rates
- IRS — Federal Income Tax Rates and Brackets
For informational purposes only. Not financial, tax, or legal advice. Figures are current as of May 2026 and may change — verify with the linked IRS sources before acting. State income taxes, FICA, AMT, and other adjustments are not reflected in the bracket tables above.