2026 federal income tax brackets
| Rate | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 10% | $0 – $12,400 | $0 – $24,800 | $0 – $17,700 |
| 12% | $12,401 – $50,400 | $24,801 – $100,800 | $17,701 – $67,450 |
| 22% | $50,401 – $105,700 | $100,801 – $211,400 | $67,451 – $105,700 |
| 24% | $105,701 – $201,775 | $211,401 – $403,550 | $105,701 – $201,750 |
| 32% | $201,776 – $256,225 | $403,551 – $512,450 | $201,751 – $256,200 |
| 35% | $256,226 – $640,600 | $512,451 – $768,700 | $256,201 – $640,600 |
| 37% | Over $640,600 | Over $768,700 | Over $640,600 |
Marginal vs. effective tax rate
Your marginal rate is the rate on your last dollar of income. Your effective rate is your total tax divided by your income. A single filer with $100,000 of taxable income is in the 22% bracket but pays about 16.7% overall, because the first dollars are taxed at 10% and 12%.
Will a raise push me into a higher bracket?
Only the income above the bracket line is taxed at the higher rate. A raise never lowers your take-home pay because of brackets alone.
Frequently asked questions
What's the standard deduction for 2026?
$16,100 for single filers, $32,200 for married couples filing jointly, and $24,150 for heads of household.
Do state taxes use the same brackets?
No. Each state sets its own rates. Use the paycheck calculator to include your state.