United States Tax Brackets 2026
For the 2026 tax year, US federal income tax spans seven brackets from 10% to 37%. Single filers subtract a $16,100 standard deduction before brackets apply — a $1,100 increase from 2025.
Verified against IRS Revenue Procedure 2025-32. Reviewed by Cameron Turner, CPA.
United States · 2026 · Summary
In the United States for the 2026 tax year, federal income tax is divided into seven brackets ranging from 10% to 37%. The first $16,100 of a single filer's gross income is tax-free (the standard deduction). Income up to $11,925 above that deduction is taxed at 10%; the top 37% rate applies only to taxable income above $626,350.
2026 United States income tax brackets
| Taxable income (single) | Rate | Cumulative tax |
|---|---|---|
| Up to $12,400 | 10% | $1,240 |
| $12,400 – $50,400 | 12% | $5,800 |
| $50,400 – $105,700 | 22% | $17,966 |
| $105,700 – $201,775 | 24% | $41,024 |
| $201,775 – $256,225 | 32% | $58,448 |
| $256,225 – $640,600 | 35% | $192,979 |
| Over $640,600 | 37% | — |
Source: IRS Revenue Procedure 2025-32. Brackets apply to taxable income after the standard deduction.
Are United States tax brackets changing in 2026?
The 2026 brackets have been inflation-adjusted under the One Big Beautiful Bill Act. The standard deduction rose from $15,000 (2025) to $16,100 for single filers ($32,200 married jointly, $24,150 head of household). All seven bracket thresholds increased by approximately 1.5%–2%. The rate structure (10%, 12%, 22%, 24%, 32%, 35%, 37%) is unchanged.
| Threshold / parameter | Previous year | 2026 | Change |
|---|---|---|---|
| Standard deduction (single) | $15,000 | $16,100 | +$1,100 |
| 10% bracket upper (taxable) | $11,925 | $12,400 | +$475 |
| 22% bracket starts at | $48,475 | $50,400 | +$1,925 |
| 24% bracket starts at | $103,350 | $105,700 | +$2,350 |
| 35% bracket upper | $626,350 | $640,600 | +$14,250 |
| 37% rate on income above | $626,350 | $640,600 | +$14,250 |
United States tax at common income levels (2026)
Computed by the Tax Atlas engine from official 2026 rates. Default filing status; no additional deductions or credits.
| Gross income | Taxable income | Total tax | Take-home | Eff. rate |
|---|---|---|---|---|
| $30,000 | $13,900 | $1,420 | $28,580 | 4.7% |
| $60,000 | $43,900 | $5,020 | $54,980 | 8.4% |
| $100,000 | $83,900 | $13,170 | $86,830 | 13.2% |
| $200,000 | $183,900 | $36,734 | $163,266 | 18.4% |
| $500,000 | $483,900 | $138,134 | $361,866 | 27.6% |
Step-by-step: $100,000 gross
Use the income tax calculator for a personalised calculation with your exact income, filing status, and deductions.
How United States tax brackets work
US federal income tax is progressive — you are never taxed at a single rate on your entire income. Each bracket applies only to the portion of income that falls within its range. If you earn $75,000 as a single filer in 2026, you subtract the $16,100 standard deduction to arrive at $58,900 of taxable income. The first $11,925 is taxed at 10%, the next $36,550 at 12%, and the remaining $10,425 at 22%. Only that last portion is in the 22% bracket.
The 'effective rate' is your total federal tax divided by your gross income — always lower than your top marginal rate. At $75,000 gross (single), the effective federal income tax rate is approximately 10.5%. Your marginal rate (the rate on the next dollar you earn) is 22%.
The 2026 brackets are adjusted for inflation under the One Big Beautiful Bill Act and IRS Revenue Procedure 2025-32. Bracket thresholds for married filing jointly are exactly double the single thresholds across most brackets, creating a marriage-neutral structure for most middle-income earners.
Important caveat: this calculator covers federal income tax only. Payroll taxes (FICA — 6.2% Social Security and 1.45% Medicare) and state income taxes are not included. Your complete marginal rate as a W-2 employee also includes 7.65% FICA on wages up to $176,100.
United States tax: key rules and exceptions
FICA payroll taxes are entirely separate from the income tax brackets shown here. Social Security (6.2%) applies on wages up to $176,100; Medicare (1.45%) has no ceiling. Together, FICA adds 7.65% to the marginal tax cost on wages below the Social Security ceiling — a worker in the 22% federal bracket faces an effective marginal burden of 29.65% before state taxes.
State income tax is layered on top of federal and is not included here. Nine states have no income tax: Alaska, Florida, Nevada, New Hampshire (on wages), South Dakota, Tennessee, Texas, Washington, and Wyoming. California imposes up to 13.3% on income over $1 million. New York residents face three layers: federal, state (up to 10.9%), and New York City (up to 3.876%).
The Alternative Minimum Tax (AMT) is a parallel tax calculation that can override the standard brackets for certain taxpayers. The 2026 AMT exemption is $88,100 for single filers (phasing out above $626,350). Taxpayers who exercise incentive stock options (ISOs), have large itemized deductions, or receive significant preferences income should model their AMT liability separately.
How do tax brackets work? (Common misconception)
A common misconception is that earning more can leave you worse off — that crossing into a higher bracket means more of your income gets taxed at a higher rate. This is not how progressive taxation works.
Each bracket applies only to the income that falls within its range. If your income crosses into a higher bracket, only the amount above the threshold is taxed at the higher rate — not your entire income. A higher salary always means higher take-home pay.
Your marginal rate is the rate on your last dollar earned. Your effective rate is total tax divided by gross income — always lower than your marginal rate. See the marginal tax rate and effective tax rate glossary entries.
Calculate your exact United States tax
Enter your income for a full breakdown including all deductions, credits, and social contributions.
Frequently asked questions
- How do US federal tax brackets work?
- Each bracket applies only to the income within that range — not to your entire income. You pay 10% on the first $11,925 of taxable income, 12% on the next portion, and so on up to 37% on income above $626,350. Your marginal rate is the rate on your last dollar earned; your effective rate is total tax divided by gross income.
- What is the standard deduction and how does it reduce my tax?
- The standard deduction ($16,100 for single filers in 2026) is subtracted from your gross income before any bracket is applied. Your first $16,100 is completely free of federal income tax. Most taxpayers use the standard deduction; itemizing is only beneficial if your eligible deductions (mortgage interest, charitable donations, SALT up to $10,000) exceed $16,100.
- What is the difference between marginal and effective tax rate?
- Your marginal rate is the rate applied to the last dollar you earn — useful for evaluating whether a raise, bonus, or deduction is worth it. Your effective rate is your total tax divided by gross income — the actual percentage of your income going to federal tax. At $75,000 gross (single, 2026), the marginal rate is 22% but the effective rate is approximately 10.5%.
- Are US tax brackets adjusted every year?
- Yes. The IRS adjusts bracket thresholds annually for inflation using the Chained Consumer Price Index (C-CPI-U). For 2026, adjustments were made under IRS Revenue Procedure 2025-32. The seven-bracket structure and rates (10%, 12%, 22%, 24%, 32%, 35%, 37%) are set by statute and do not change with inflation adjustments.
- Do these brackets apply in every US state?
- These are federal income tax brackets only. States have their own separate income tax systems — ranging from no income tax (Texas, Florida, Nevada, Washington, etc.) to graduated rates as high as 13.3% (California). Your effective total marginal rate as a California resident in the 37% federal bracket could exceed 50%.