The United States uses a progressive federal income tax system.
This means your income is taxed in layers, with different portions taxed at different rates.
For the 2026 tax year, there are seven federal marginal tax rates ranging from 10% to 37%.
The rate that applies depends on your filing status and taxable income.
2026 Federal Tax Brackets (Single & Married Filing Separately)
| Tax Rate | Single Filers | Married Filing Separately |
|---|---|---|
| 10% | $0 – $12,400 | $0 – $12,400 |
| 12% | $12,401 – $50,400 | $12,401 – $50,400 |
| 22% | $50,401 – $105,700 | $50,401 – $105,700 |
| 24% | $105,701 – $201,775 | $105,701 – $201,775 |
| 32% | $201,776 – $256,200 | $201,776 – $256,200 |
| 35% | $256,201 – $640,600 | $256,201 – $384,350 |
| 37% | Over $640,600 | Over $384,350 |
2026 Federal Tax Brackets (Married Filing Jointly & Head of Household)
| Tax Rate | Married Filing Jointly | Head of Household |
|---|---|---|
| 10% | $0 – $24,800 | $0 – $17,700 |
| 12% | $24,801 – $100,800 | $17,701 – $67,450 |
| 22% | $100,801 – $211,400 | $67,451 – $105,700 |
| 24% | $211,401 – $403,550 | $105,701 – $201,750 |
| 32% | $403,551 – $512,400 | $201,751 – $256,200 |
| 35% | $512,401 – $768,700 | $256,201 – $640,600 |
| 37% | Over $768,700 | Over $640,600 |
Splitting the brackets into two tables makes them easier to read on smaller screens such as smartphones.
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How Marginal Tax Rates Work
Marginal tax rates apply only to the portion of income that falls within each bracket. Your entire income is not taxed at a single rate.
Example: A single filer with $80,000 in taxable income pays 10% on the first portion of income, 12% on the next portion, and 22% on the income above the 12% bracket threshold.
Why Tax Brackets Change Each Year
The IRS adjusts tax bracket thresholds annually to account for inflation. This prevents taxpayers from moving into higher brackets simply because wages rise along with inflation.
These adjustments are known as inflation indexing and are applied to federal income tax brackets each year.
💻 Electronic Filing Recommendation
Filing your tax return electronically is the fastest and most accurate way to report your income and tax bracket.
• Most tax software automatically calculates your marginal tax rate
• E-filing reduces math and calculation errors
• The IRS processes electronic returns faster than paper filings
• Direct deposit allows refunds to arrive sooner
Summary
The 2026 federal income tax system uses seven marginal tax brackets ranging from 10% to 37%. The bracket you fall into depends on your filing status and taxable income.
Understanding how marginal tax brackets work can help you estimate your tax liability and make better financial decisions throughout the year.
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