2026 Federal Income Tax Brackets
These crawlable schedules come directly from the same centralized 2026 data used by the calculator. The thresholds apply to taxable income. Qualifying Surviving Spouse uses the joint schedule in the production model but remains a separate supported filing status.
Single
| Tax rate | Taxable income from | Taxable income to |
|---|---|---|
| 10% | $0.00 | $12,400.00 |
| 12% | Over $12,400.00 | $50,400.00 |
| 22% | Over $50,400.00 | $105,700.00 |
| 24% | Over $105,700.00 | $201,775.00 |
| 32% | Over $201,775.00 | $256,225.00 |
| 35% | Over $256,225.00 | $640,600.00 |
| 37% | Over $640,600.00 | No upper limit |
Married filing jointly
| Tax rate | Taxable income from | Taxable income to |
|---|---|---|
| 10% | $0.00 | $24,800.00 |
| 12% | Over $24,800.00 | $100,800.00 |
| 22% | Over $100,800.00 | $211,400.00 |
| 24% | Over $211,400.00 | $403,550.00 |
| 32% | Over $403,550.00 | $512,450.00 |
| 35% | Over $512,450.00 | $768,700.00 |
| 37% | Over $768,700.00 | No upper limit |
Married filing separately
| Tax rate | Taxable income from | Taxable income to |
|---|---|---|
| 10% | $0.00 | $12,400.00 |
| 12% | Over $12,400.00 | $50,400.00 |
| 22% | Over $50,400.00 | $105,700.00 |
| 24% | Over $105,700.00 | $201,775.00 |
| 32% | Over $201,775.00 | $256,225.00 |
| 35% | Over $256,225.00 | $384,350.00 |
| 37% | Over $384,350.00 | No upper limit |
Head of household
| Tax rate | Taxable income from | Taxable income to |
|---|---|---|
| 10% | $0.00 | $17,700.00 |
| 12% | Over $17,700.00 | $67,450.00 |
| 22% | Over $67,450.00 | $105,700.00 |
| 24% | Over $105,700.00 | $201,750.00 |
| 32% | Over $201,750.00 | $256,200.00 |
| 35% | Over $256,200.00 | $640,600.00 |
| 37% | Over $640,600.00 | No upper limit |
Qualifying surviving spouse
| Tax rate | Taxable income from | Taxable income to |
|---|---|---|
| 10% | $0.00 | $24,800.00 |
| 12% | Over $24,800.00 | $100,800.00 |
| 22% | Over $100,800.00 | $211,400.00 |
| 24% | Over $211,400.00 | $403,550.00 |
| 32% | Over $403,550.00 | $512,450.00 |
| 35% | Over $512,450.00 | $768,700.00 |
| 37% | Over $768,700.00 | No upper limit |
2026 Tax Brackets by Filing Status
Filing status changes bracket thresholds. This engine-backed comparison holds taxable income at $100,000 so only the schedule changes; it is not a recommendation to choose a filing status.
| Filing status | Taxable income | Marginal rate | Estimated tax |
|---|---|---|---|
| Single | $100,000.00 | 22% | $16,712.00 |
| Married filing jointly | $100,000.00 | 12% | $11,504.00 |
| Married filing separately | $100,000.00 | 22% | $16,712.00 |
| Head of household | $100,000.00 | 22% | $14,901.00 |
| Qualifying surviving spouse | $100,000.00 | 12% | $11,504.00 |
How Federal Tax Brackets Work
Regular federal income tax is progressive: taxable income fills the 10% layer first, then each higher layer reached. Tax from those layers is added to create the estimate.
Crossing a threshold does not reprice the dollars below it. Only taxable income above the boundary receives the next rate.
What Is a Marginal Tax Rate?
Your marginal rate is the rate on the highest occupied portion of taxable income. It is useful for locating your current layer, but it is not a rate on all income.
What Is an Effective Tax Rate?
This page defines effective rate as estimated regular federal income tax divided by taxable income. It blends all reached brackets and is not the same as tax divided by gross income.
Marginal Tax Rate vs Effective Tax Rate
The marginal rate describes the last layer reached; the effective rate summarizes the complete progressive calculation. Because lower layers keep lower rates, the effective rate is generally below the marginal rate when multiple brackets are occupied.
How to Find Your Tax Bracket
Use your federal filing status and taxable income. Compare taxable income with the matching schedule, or submit those facts above. The result marks the current layer, its lower threshold, income taxed there, and the next threshold.
What Happens When You Enter a Higher Tax Bracket?
Only the portion above the new threshold is taxed at the higher rate. The bracket change itself does not make the entire taxable-income amount subject to that rate.
Does a Raise Put All My Income in a Higher Tax Bracket?
No. A raise may push part of taxable income into another bracket, but earlier dollars stay in their existing layers. Credits, benefits, payroll tax, and phase-outs can have separate effects that this bracket calculator does not model.
What Is Taxable Income?
Taxable income is the amount the rate schedule sees after applicable adjustments and deductions. It is not necessarily salary, gross income, or adjusted gross income.
For a broader liability estimate with ordinary income, qualified dividends, long-term gains, deductions, and credits, use the Federal Income Tax Calculator.
Does the Standard Deduction Change My Tax Bracket?
A deduction can reduce taxable income and therefore the highest bracket reached. Estimate from income mode subtracts the selected 2026 basic standard deduction or a custom amount, without treating the starting income as AGI.
To compare detailed deduction paths, use the Standard vs. Itemized Deduction Calculator.
2026 Tax Bracket Worked Examples
Both examples are generated from the production schedules and progressive-tax engine. Their row amounts add to taxable income, and their row taxes add to the displayed estimate.
Single example
- Taxable income
- $100,000.00
- Marginal rate
- 22%
- Estimated federal income tax
- $16,712.00
- Effective rate
- 16.71%
- Taxable income before next bracket
- $5,700.00
| Bracket | Income taxed | Tax |
|---|---|---|
| 10% | $12,400.00 | $1,240.00 |
| 12% | $38,000.00 | $4,560.00 |
| 22% | $49,600.00 | $10,912.00 |
Married filing jointly example
- Taxable income
- $150,000.00
- Marginal rate
- 22%
- Estimated federal income tax
- $22,424.00
- Effective rate
- 14.95%
- Taxable income before next bracket
- $61,400.00
| Bracket | Income taxed | Tax |
|---|---|---|
| 10% | $24,800.00 | $2,480.00 |
| 12% | $76,000.00 | $9,120.00 |
| 22% | $49,200.00 | $10,824.00 |
How Much Income Falls Into Each Bracket?
The single-filer example above shows the full progressive split at $100,000 of taxable income. The interactive result uses the same breakdown for a submitted amount and displays only the reached brackets, including the current one.
Related Tax Planning Tools
This page stays focused on bracket thresholds and ordinary federal income tax. Use the Tax Refund Calculator for withholding and refund reconciliation, or the Quarterly Estimated Tax Calculator for payment planning.
What This Estimate Does Not Include
This tool excludes state and local tax, payroll and self-employment tax, preferential capital-gains rates, NIIT, AMT, credits, withholding, refunds, phase-outs, and return preparation. A filed return may also use IRS Tax Tables and tax-specific rounding.