Understanding federal income tax brackets is essential for calculating your take-home pay. The US uses a progressive tax system where different portions of your income are taxed at different rates. Here's a complete guide to the 2026 federal tax brackets.
2026 Federal Tax Brackets - Single Filer
| Tax Rate | Income Range | Tax on Bracket |
|---|---|---|
| 10% | $0 - $11,925 | $1,192 |
| 12% | $11,925 - $48,475 | $4,386 |
| 22% | $48,475 - $103,350 | $12,072 |
| 24% | $103,350 - $197,300 | $22,548 |
| 32% | $197,300 - $250,525 | $17,032 |
| 35% | $250,525 - $626,350 | $131,539 |
| 37% | $626,350 - No limit | Varies |
2026 Federal Tax Brackets - Married Filing Jointly
| Tax Rate | Income Range |
|---|---|
| 10% | $0 - $23,850 |
| 12% | $23,850 - $96,950 |
| 22% | $96,950 - $206,700 |
| 24% | $206,700 - $394,600 |
| 32% | $394,600 - $501,050 |
| 35% | $501,050 - $751,600 |
| 37% | $751,600 - No limit |
Standard Deductions for 2026
Before applying tax brackets, you subtract the standard deduction from your gross income:
- Single: $15,000
- Married Filing Jointly: $30,000
- Married Filing Separately: $15,000
- Head of Household: $22,500
How Progressive Brackets Work
A common misconception is that moving into a higher tax bracket means all your income is taxed at that rate. In reality, only the income within each bracket is taxed at that bracket's rate. For example, a single filer earning $60,000 doesn't pay 22% on the entire amount. Instead:
- First $11,925 is taxed at 10% = $1,193
- Next $36,550 ($11,925 to $48,475) at 12% = $4,386
- Remaining $11,525 ($48,475 to $60,000) at 22% = $2,536
- Total federal tax: $8,114 (effective rate: 13.5% on $60,000 gross, or 18.0% on $45,000 taxable income)
FICA Taxes (Not Included in Brackets Above)
In addition to income tax, you pay FICA taxes: Social Security at 6.2% on income up to $176,100, and Medicare at 1.45% on all income (plus 0.9% on income over $200,000).
