Home › Tax › 2026 federal brackets
Federal income tax brackets and standard deduction amounts for tax year 2026 (returns generally filed in 2027). Copied from IRS Rev. Proc. 2025-32 and summarized in IR-2025-103 (Oct. 9, 2025). Tax year 2026 · source Rev. Proc. 2025-32 / IRS IR-2025-103.
| Filing status | TY 2026 | TY 2025 (OBBB) |
|---|---|---|
| Single | $16,100 | $15,750 |
| Married filing separately | $16,100 | $15,750 |
| Head of household | $24,150 | $23,625 |
| Married filing jointly / surviving spouse | $32,200 | $31,500 |
TY 2025 column is the OBBB amount stated in IR-2025-103 for comparison only. Additional amount for age 65+ or blind: $1,650 generally; $2,050 if also unmarried and not a surviving spouse. Dependent standard deduction: greater of $1,350, or $450 plus earned income. Sources: IRS IR-2025-103: tax inflation adjustments for tax year 2026 (Oct. 9, 2025) · Revenue Procedure 2025-32 (PDF). Checked 2026-10-12.
The seven rates stay 10% / 12% / 22% / 24% / 32% / 35% / 37%. Only the dollar thresholds changed. "The tax is" column is the IRS cumulative formula from Rev. Proc. 2025-32 — use that, not rate × whole income.
§ 1(j)(2)(C)
| If taxable income is | Rate | The tax is |
|---|---|---|
| Not over $12,400 | 10% | 10% of the taxable income |
| Over $12,400 but not over $50,400 | 12% | $1,240 plus 12% of the excess over $12,400 |
| Over $50,400 but not over $105,700 | 22% | $5,800 plus 22% of the excess over $50,400 |
| Over $105,700 but not over $201,775 | 24% | $17,966 plus 24% of the excess over $105,700 |
| Over $201,775 but not over $256,225 | 32% | $41,024 plus 32% of the excess over $201,775 |
| Over $256,225 but not over $640,600 | 35% | $58,448 plus 35% of the excess over $256,225 |
| Over $640,600 | 37% | $192,979.25 plus 37% of the excess over $640,600 |
§ 1(j)(2)(A)
| If taxable income is | Rate | The tax is |
|---|---|---|
| Not over $24,800 | 10% | 10% of the taxable income |
| Over $24,800 but not over $100,800 | 12% | $2,480 plus 12% of the excess over $24,800 |
| Over $100,800 but not over $211,400 | 22% | $11,600 plus 22% of the excess over $100,800 |
| Over $211,400 but not over $403,550 | 24% | $35,932 plus 24% of the excess over $211,400 |
| Over $403,550 but not over $512,450 | 32% | $82,048 plus 32% of the excess over $403,550 |
| Over $512,450 but not over $768,700 | 35% | $116,896 plus 35% of the excess over $512,450 |
| Over $768,700 | 37% | $206,583.50 plus 37% of the excess over $768,700 |
§ 1(j)(2)(B)
| If taxable income is | Rate | The tax is |
|---|---|---|
| Not over $17,700 | 10% | 10% of the taxable income |
| Over $17,700 but not over $67,450 | 12% | $1,770 plus 12% of the excess over $17,700 |
| Over $67,450 but not over $105,700 | 22% | $7,740 plus 22% of the excess over $67,450 |
| Over $105,700 but not over $201,750 | 24% | $16,155 plus 24% of the excess over $105,700 |
| Over $201,750 but not over $256,200 | 32% | $39,207 plus 32% of the excess over $201,750 |
| Over $256,200 but not over $640,600 | 35% | $56,631 plus 35% of the excess over $256,200 |
| Over $640,600 | 37% | $191,171 plus 37% of the excess over $640,600 |
§ 1(j)(2)(D)
| If taxable income is | Rate | The tax is |
|---|---|---|
| Not over $12,400 | 10% | 10% of the taxable income |
| Over $12,400 but not over $50,400 | 12% | $1,240 plus 12% of the excess over $12,400 |
| Over $50,400 but not over $105,700 | 22% | $5,800 plus 22% of the excess over $50,400 |
| Over $105,700 but not over $201,775 | 24% | $17,966 plus 24% of the excess over $105,700 |
| Over $201,775 but not over $256,225 | 32% | $41,024 plus 32% of the excess over $201,775 |
| Over $256,225 but not over $384,350 | 35% | $58,448 plus 35% of the excess over $256,225 |
| Over $384,350 | 37% | $103,291.75 plus 37% of the excess over $384,350 |
Enter taxable income (after deductions), not gross pay. Uses the IRS cumulative formulas from Rev. Proc. 2025-32. Rough estimate only — not a return.
Primary sources: IRS IR-2025-103: tax inflation adjustments for tax year 2026 (Oct. 9, 2025) · Revenue Procedure 2025-32 (PDF). Checked 2026-10-12.
Not tax advice. This page republishes IRS dollar amounts and rate tables only. It is not a filing tool, not personalized guidance, and not a substitute for IRS forms, Pub. 17, or a tax professional. We don't prepare returns or sell tax software.
Single and married filing separately: $16,100; head of household: $24,150; married filing jointly / surviving spouse: $32,200, per Rev. Proc. 2025-32.
10% up to $12,400; 12% over $12,400; 22% over $50,400; 24% over $105,700; 32% over $201,775; 35% over $256,225; 37% over $640,600 (Rev. Proc. 2025-32 Table 3).
No. VaultRubric republishes IRS figures with sources and dates. It is not a filing tool and not personalized guidance.
Estimates, not financial advice. Taxes, insurance, PMI and fees vary by lender, county and city; confirm with your lender, dealer and state agency before acting.