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The IRS announced the 2026 U.S. federal individual income tax brackets on October 9, 2025. The seven marginal rates remain 10%, 12%, 22%, 24%, 32%, 35% and 37%. The thresholds below apply to taxable income for tax year 2026; the adjustments generally affect returns filed in 2027. Your filing status and taxable income determine which parts of your income fall into each bracket—not how much tax you will owe overall.
IRS announcement of 2026 tax adjustments · Revenue Procedure 2025-32
What are the 2026 federal tax brackets?
The figures are taxable-income thresholds: the amount of taxable income in each range is taxed at that bracket’s rate. “Over” marks the point at which the next rate begins. Married filing separately uses the same thresholds as single filers in this table.
| Marginal rate | Single and married filing separately | Married filing jointly and surviving spouse | Head of household |
|---|---|---|---|
| 10% | $0–$12,400 | $0–$24,800 | $0–$17,700 |
| 12% | Over $12,400–$50,400 | Over $24,800–$100,800 | Over $17,700–$67,450 |
| 22% | Over $50,400–$105,700 | Over $100,800–$211,400 | Over $67,450–$105,700 |
| 24% | Over $105,700–$201,775 | Over $211,400–$403,550 | Over $105,700–$201,750 |
| 32% | Over $201,775–$256,225 | Over $403,550–$512,450 | Over $201,750–$256,200 |
| 35% | Over $256,225–$640,600 | Over $512,450–$768,700 | Over $256,200–$640,600 |
| 37% | Over $640,600 | Over $768,700 | Over $640,600 |
Source: IRS Revenue Procedure 2025-32, section 4.01, Tables 1–4. The IRS states that the adjustments generally apply to tax returns filed in 2027. See the official revenue procedure.
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How do marginal tax brackets work?
Moving into a higher bracket does not make all your taxable income subject to the higher rate. Each rate applies only to the slice of income within its range. The IRS explains: “When your income jumps to a higher tax bracket, you don’t pay the higher rate on your entire income. You pay the higher rate only on the part that’s in the new tax bracket.” IRS: Federal income tax rates and brackets.
For example, a single filer with $60,000 of taxable income in 2026 falls partly in the 10%, 12% and 22% brackets. The 22% rate applies only to the portion above $50,400, not to the full $60,000. This illustrates the bracket mechanics; it is not a calculation of final tax owed.
Use taxable income, not gross income
Match the table to taxable income, rather than salary or total gross income. Deductions and adjustments can reduce the amount subject to these rates. The 2026 standard deduction is $16,100 for single filers and married individuals filing separately, $24,150 for heads of household, and $32,200 for married couples filing jointly and surviving spouses. These deductions are not bracket thresholds. Whether you claim the standard deduction or itemize, and what other deductions or adjustments apply, depends on your circumstances. IRS Revenue Procedure 2025-32.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.What the bracket table does—and does not—tell you
The table identifies federal individual income tax rates and the taxable-income ranges where they apply. It does not calculate your total tax bill. A personal estimate also depends on filing status, deductions, credits and other relevant details. The figures do not include state or local income taxes, payroll taxes, or other taxes.
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Random freezes, missing sound and display glitches usually trace back to one bad driver. Find and replace yours safely.Free scan · under a minuteFiling status is based on IRS eligibility rules, not a free choice among columns. The rates and thresholds here are those in IRS guidance reflecting provisions in effect on October 9, 2025. The IRS advises taxpayers to consult additional guidance if Congress enacts amendments affecting 2025 or 2026 after that date. For the applicable official figures and any later guidance, check the revenue procedure and the IRS announcement.
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