2026 federal tax brackets and standard deduction
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These are the official figures for tax year 2026, published by the IRS in Rev. Proc. 2025-32 on October 9, 2025. They are the numbers that apply to money you earn during 2026 and to the return you file in early 2027. Nothing on this page is a projection — the whole table below is exactly what the IRS published, and it is the same data our paycheck and bonus calculators run on.
The standard deduction for 2026
Most people never touch the brackets on their whole income. The standard deduction comes off first, and only what is left runs through the rates.
Source: IRS, Rev. Proc. 2025-32 (IRS newsroom). Figures last checked against source August 2, 2026.
The 2026 brackets, by filing status
Read each row as "this rate applies to the part of your taxable income inside this range" — not to all of it. The income figures are taxable income: what is left after the standard deduction above.
| Rate | Taxable income in this band |
|---|---|
| 10% | $0 – $12,400 |
| 12% | $12,400 – $50,400 |
| 22% | $50,400 – $105,700 |
| 24% | $105,700 – $201,775 |
| 32% | $201,775 – $256,225 |
| 35% | $256,225 – $640,600 |
| 37% | $640,600 and above |
| Rate | Taxable income in this band |
|---|---|
| 10% | $0 – $24,800 |
| 12% | $24,800 – $100,800 |
| 22% | $100,800 – $211,400 |
| 24% | $211,400 – $403,550 |
| 32% | $403,550 – $512,450 |
| 35% | $512,450 – $768,700 |
| 37% | $768,700 and above |
| Rate | Taxable income in this band |
|---|---|
| 10% | $0 – $17,700 |
| 12% | $17,700 – $67,450 |
| 22% | $67,450 – $105,700 |
| 24% | $105,700 – $201,750 |
| 32% | $201,750 – $256,200 |
| 35% | $256,200 – $640,600 |
| 37% | $640,600 and above |
Source: IRS, Rev. Proc. 2025-32 (full text, PDF). Married filing separately is not tabulated here because it is not carried separately in the dataset this page is generated from.
What "I'm in the 22% bracket" actually means
It means your next dollar is taxed at 22%. It does not mean 22% of everything you earn. The first slice of your taxable income is taxed at 10%, the next slice at 12%, and so on — you only pay the higher rate on the part of your income that reaches into that band. That is why a raise can never leave you worse off, and why the share of your income you actually hand over is always lower than your bracket.
A single filer earning $75,000 takes the $16,100 standard deduction first, leaving $58,900 of taxable income. Running that through the bands above gives $7,670 of federal income tax. That is a top bracket of 22%, but only 10.227% of the whole $75,000 — the gap between those two numbers is the entire point of the word "marginal".
To see the whole thing including Social Security, Medicare and your state, use the paycheck calculator for your state.
Payroll taxes that sit outside the brackets
Income tax is not the only thing taken out. Social Security is charged at 6.2% on wages up to $184,500 for 2026, and Medicare at 1.45% with no ceiling at all, plus an extra 0.9% on wages above $200,000. None of it runs through the brackets above.
What about 2027?
The 2027 figures do not exist yet. The IRS publishes them in a Revenue Procedure in the autumn of 2026, after the government publishes the last of the price-index months the adjustment is computed from. The IRS does not announce the date in advance; recent years have landed in the second half of October. If you want to see how that calculation works and how much of it is actually knowable today, we keep a page that shows its inputs rather than just a table: projected 2027 tax brackets, and what is still pending.
For general information only, not tax advice. Figures are reproduced from the IRS Revenue Procedure cited above; check irs.gov or a tax professional for your own situation.