2026 Federal Income Tax Tables (For Returns Filed in 2027)
For the 2026 tax year (returns filed in 2027), the federal income tax system continues to use seven tax brackets with rates of 10%, 12%, 22%, 24%, 32%, 35%, and 37%.
These rates were made permanent by the One Big Beautiful Bill Act (OBBBA), preventing a return to higher, pre-2018 tax rates.
This expanded guide explains the 2026 federal tax brackets, standard deductions, and key credits in plain language, with examples, tips, and a practical recommendation for electronic filing.
Federal tax rules are administered by the Internal Revenue Service.
How Federal Tax Tables Work
The U.S. tax system is progressive. That means your income is taxed in layers, not all at one rate. Only the portion of income that falls within each bracket is taxed at that bracket’s rate.
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Example: Being in the 22% bracket does not mean all your income is taxed at 22%. Only the income within that range is taxed at that rate.
2026 Federal Income Tax Bracket Charts (All Filing Statuses)
The federal income tax system is progressive, meaning income is taxed in layers. Below are the projected 2026 brackets divided into two clean tables for easier reading.
Table 1 — Single & Married Filing Jointly
Tax Rate
Single
Married Filing Jointly
10%
$0 – $11,600
$0 – $23,200
12%
$11,601 – $47,150
$23,201 – $94,300
22%
$47,151 – $100,525
$94,301 – $201,050
24%
$100,526 – $191,950
$201,051 – $383,900
32%
$191,951 – $243,725
$383,901 – $487,450
35%
$243,726 – $609,350
$487,451 – $731,200
37%
$609,351+
$731,201+
Table 2 — Married Filing Separately & Head of Household
Tax Rate
Married Filing Separately
Head of Household
10%
$0 – $11,600
$0 – $16,550
12%
$11,601 – $47,150
$16,551 – $63,100
22%
$47,151 – $100,525
$63,101 – $100,500
24%
$100,526 – $191,950
$100,501 – $191,950
32%
$191,951 – $243,725
$191,951 – $243,700
35%
$243,726 – $365,600
$243,701 – $609,350
37%
$365,601+
$609,351+
How to Read the Tables
Only the income inside each range is taxed at that rate. You are not taxed at one flat percentage on your entire income.
Example: If you are Married Filing Jointly with $150,000 in taxable income, only the portion above $94,300 is taxed at 22%. The earlier portions are taxed at 10% and 12%.
2026 Standard Deductions
Most taxpayers reduce their taxable income using the standard deduction instead of itemizing.
For 2026:
Single or married filing separately: $16,100
Married filing jointly: $32,200
Head of household: $24,150
Married Filing Separately: $16,100
Example: A head of household earning $90,000 reduces taxable income to $65,850 after taking the $24,150 standard deduction.
Tip: If your itemized deductions do not exceed the standard deduction, the standard deduction usually results in lower taxes with less paperwork.
For the 2026 tax year (returns filed in 2027), the federal income tax system continues to use seven tax brackets with rates of 10%, 12%, 22%, 24%, 32%, 35%, and 37%.
