2026 Tax Brackets and Standard Deduction (Calculator)
The 2026 federal tax brackets are 10%, 12%, 22%, 24%, 32%, 35% and 37%, and the 2026 standard deduction is $16,100 for single filers and $32,200 for married couples filing jointly ($24,150 head of household). The 37% rate starts above $640,600 of taxable income single ($768,700 joint), per IRS Rev. Proc. 2025-32.
What's my 2026 tax bracket?
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Key takeaways
- Seven rates for 2026, unchanged from 2025: 10%, 12%, 22%, 24%, 32%, 35% and 37%.
- Standard deduction 2026: $16,100 single, $32,200 joint, $24,150 head of household.
- 65 or older or blind: add $2,050 (unmarried) or $1,650 per qualifying spouse.
- Each rate applies only to income inside its bracket, so your effective rate is lower than your top rate.
2026 tax brackets by filing status (with 2025)
Brackets apply to taxable income — what's left after the standard or itemized deduction — not to your salary. The thresholds rise with inflation each year; the 2026 figures come from Rev. Proc. 2025-32, which the IRS published in October 2025.
| Rate | 2026 | 2025 |
|---|---|---|
| 10% | $0 – $12,400 | $0 – $11,925 |
| 12% | $12,401 – $50,400 | $11,926 – $48,475 |
| 22% | $50,401 – $105,700 | $48,476 – $103,350 |
| 24% | $105,701 – $201,775 | $103,351 – $197,300 |
| 32% | $201,776 – $256,225 | $197,301 – $250,525 |
| 35% | $256,226 – $640,600 | $250,526 – $626,350 |
| 37% | Over $640,600 | Over $626,350 |
| Rate | 2026 | 2025 |
|---|---|---|
| 10% | $0 – $24,800 | $0 – $23,850 |
| 12% | $24,801 – $100,800 | $23,851 – $96,950 |
| 22% | $100,801 – $211,400 | $96,951 – $206,700 |
| 24% | $211,401 – $403,550 | $206,701 – $394,600 |
| 32% | $403,551 – $512,450 | $394,601 – $501,050 |
| 35% | $512,451 – $768,700 | $501,051 – $751,600 |
| 37% | Over $768,700 | Over $751,600 |
| Rate | 2026 | 2025 |
|---|---|---|
| 10% | $0 – $17,700 | $0 – $17,000 |
| 12% | $17,701 – $67,450 | $17,001 – $64,850 |
| 22% | $67,451 – $105,700 | $64,851 – $103,350 |
| 24% | $105,701 – $201,750 | $103,351 – $197,300 |
| 32% | $201,751 – $256,200 | $197,301 – $250,500 |
| 35% | $256,201 – $640,600 | $250,501 – $626,350 |
| 37% | Over $640,600 | Over $626,350 |
| Rate | 2026 | 2025 |
|---|---|---|
| 10% | $0 – $12,400 | $0 – $11,925 |
| 12% | $12,401 – $50,400 | $11,926 – $48,475 |
| 22% | $50,401 – $105,700 | $48,476 – $103,350 |
| 24% | $105,701 – $201,775 | $103,351 – $197,300 |
| 32% | $201,776 – $256,225 | $197,301 – $250,525 |
| 35% | $256,226 – $384,350 | $250,526 – $375,800 |
| 37% | Over $384,350 | Over $375,800 |
Sources: Rev. Proc. 2025-32 §4.01 (2026); Rev. Proc. 2024-40 §3.01 (2025).
Standard deduction 2026 vs 2025
| Filing status | 2026 | 2025 |
|---|---|---|
| Single / married filing separately | $16,100 | $15,750 |
| Married filing jointly / surviving spouse | $32,200 | $31,500 |
| Head of household | $24,150 | $23,625 |
| Extra for 65+ or blind, unmarried | $2,050 | $2,000 |
| Extra for 65+ or blind, married (each) | $1,650 | $1,600 |
Sources: Rev. Proc. 2025-32 §4.14 and §2.08; Form 1040 (2025); Rev. Proc. 2024-40. People 65+ may also claim the separate $6,000 senior deduction.
What changed under the 2025 tax law
The One Big Beautiful Bill Act (July 2025) made the seven tax rates permanent — they had been due to revert after 2025 — and raised the standard deduction to $15,750 single and $31,500 joint for 2025, indexed for inflation from 2026. It also added four new deductions on Schedule 1-A that lower taxable income on top of the standard deduction. See the Schedule 1-A deductions →
Capital gains tax brackets, 2026 and 2025
| Filing status | 0% up to (2026) | 15% up to (2026) | 0% up to (2025) | 15% up to (2025) |
|---|---|---|---|---|
| Single | $49,450 | $545,500 | $48,350 | $533,400 |
| Married filing jointly | $98,900 | $613,700 | $96,700 | $600,050 |
| Head of household | $66,200 | $579,600 | $64,750 | $566,700 |
| Married filing separately | $49,450 | $306,850 | $48,350 | $300,000 |
Sources: Rev. Proc. 2025-32 §4.03; Rev. Proc. 2024-40. Above the 15% line the rate is 20%. Estimate a sale with the capital gains tax calculator.
How to work out your tax with the brackets
Find taxable income
Start from AGI (Form 1040 line 11b), subtract your deductions (lines 12–14) to get taxable income on line 15.
Apply each bracket to its slice
Tax each slice at its own rate and add them up. Gains and qualified dividends use 0%, 15% or 20%.
Enter the tax and subtract credits
The tax goes on Form 1040 line 16; credits such as the child tax credit (line 19) reduce it.
Questions people ask
What are the 2026 tax brackets?
There are seven rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%. For a single filer the 12% bracket starts above $12,400 of taxable income and the 37% bracket above $640,600; for married couples filing jointly they start above $24,800 and $768,700. The full tables for every filing status are above.
What is the standard deduction for 2026?
$16,100 for single filers and married people filing separately, $32,200 for married couples filing jointly and surviving spouses, and $24,150 for heads of household. Add $2,050 if you're unmarried and 65 or older or blind ($1,650 per qualifying spouse if married).
How do tax brackets work?
Each rate applies only to the slice of taxable income inside its bracket. A single filer with $60,000 of taxable income in 2026 pays 10% on the first $12,400, 12% on the next $38,000 and 22% on the last $9,600 — not 22% on everything. That's why your effective rate is always lower than your top bracket.
Did the 2025 tax law change the tax brackets?
It kept the same seven rates and made them permanent; they had been set to expire after 2025. The bracket thresholds still rise with inflation each year. The bigger change was to the standard deduction, which the law raised for 2025 and then indexed for inflation, giving the 2026 amounts above.
Which IRS tax rates apply to capital gains in 2026?
Long-term gains and qualified dividends are taxed at 0%, 15% or 20% depending on taxable income. For 2026 the 0% rate applies up to $49,450 of taxable income for single filers ($98,900 joint) and the 15% rate up to $545,500 ($613,700 joint).