2026 Federal Tax Brackets: Complete Guide with Standard Deductions
The 2026 federal tax brackets determine how much income tax you owe. All figures below come from IRS Revenue Procedure 2025-32, which implements the 2026 inflation adjustments (including amendments from the One, Big, Beautiful Bill).
2026 Federal Income Tax Brackets by Filing Status
Single Filers
| Tax Rate | Income Range |
|---|---|
| 10% | $0 to $12,400 |
| 12% | $12,401 to $50,400 |
| 22% | $50,401 to $105,700 |
| 24% | $105,701 to $201,775 |
| 32% | $201,776 to $256,225 |
| 35% | $256,226 to $640,600 |
| 37% | $640,601+ |
Married Filing Jointly
| Tax Rate | Income Range |
|---|---|
| 10% | $0 to $24,800 |
| 12% | $24,801 to $100,800 |
| 22% | $100,801 to $211,400 |
| 24% | $211,401 to $403,550 |
| 32% | $403,551 to $512,450 |
| 35% | $512,451 to $768,700 |
| 37% | $768,701+ |
Head of Household
| Tax Rate | Income Range |
|---|---|
| 10% | $0 to $17,700 |
| 12% | $17,701 to $67,450 |
| 22% | $67,451 to $105,700 |
| 24% | $105,701 to $201,775 |
| 32% | $201,776 to $256,200 |
| 35% | $256,201 to $640,600 |
| 37% | $640,601+ |
Married Filing Separately
| Tax Rate | Income Range |
|---|---|
| 10% | $0 to $12,400 |
| 12% | $12,401 to $50,400 |
| 22% | $50,401 to $105,700 |
| 24% | $105,701 to $201,775 |
| 32% | $201,776 to $256,225 |
| 35% | $256,226 to $384,350 |
| 37% | $384,351+ |
2026 Standard Deductions
- Single: $16,100
- Married Filing Jointly / Surviving Spouse: $32,200
- Head of Household: $24,150
- Married Filing Separately: $16,100
Additional Standard Deduction (Age 65+ or Blind)
- Single / Head of Household: $2,050 per qualifying condition
- Married Filing Jointly / Separately: $1,650 per qualifying condition, per spouse
Under the One, Big, Beautiful Bill, taxpayers aged 65 and older also qualify for a separate $6,000 senior deduction for 2026 (subject to income-based phase-out).
2026 Long-Term Capital Gains Tax Rates
Single Filers
- 0% rate: $0 to $49,450
- 15% rate: $49,451 to $545,500
- 20% rate: $545,501+
Married Filing Jointly
- 0% rate: $0 to $98,900
- 15% rate: $98,901 to $613,700
- 20% rate: $613,701+
Head of Household
- 0% rate: $0 to $66,200
- 15% rate: $66,201 to $579,600
- 20% rate: $579,601+
Married Filing Separately
- 0% rate: $0 to $49,450
- 15% rate: $49,451 to $306,850
- 20% rate: $306,851+
Understanding Marginal vs Effective Tax Rate
Marginal tax rate: The rate applied to your next dollar of income. A single filer earning $60,000 in 2026 has a 22% marginal rate.
Example — single filer earning $75,000 (2026):
- First $12,400 at 10% = $1,240
- Next $38,000 ($50,400 − $12,400) at 12% = $4,560
- Remaining $24,600 ($75,000 − $50,400) at 22% = $5,412
- Total federal income tax: $11,212
- Effective rate: 14.9%
- Marginal rate: 22%
2026 Tax Credits and Deduction Limits
Key Tax Credits
- Child Tax Credit: $2,200 per qualifying child under 17 (One, Big, Beautiful Bill); maximum refundable portion $1,700 for 2026
- Earned Income Tax Credit (EITC): Up to $8,231 for three or more qualifying children
- Adoption Credit: Up to $17,670 per eligible child
- Foreign Earned Income Exclusion: $132,900
Key Phase-Outs (2026)
- Child Tax Credit phase-out: $400,000 MFJ / $200,000 single
- Traditional IRA deduction (active participant): $81,000-$91,000 single / $129,000-$149,000 MFJ
- Roth IRA contribution: $153,000-$168,000 single / $242,000-$252,000 MFJ
- Saver's Credit AGI: $40,250 single / $60,375 HoH / $80,500 MFJ
Alternative Minimum Tax (AMT) — 2026
- AMT Exemption (Single): $90,100, phase-out begins at $500,000
- AMT Exemption (MFJ): $140,200, phase-out begins at $1,000,000
- AMT Exemption (MFS): $70,100, phase-out begins at $500,000
- AMT rates: 26% up to the 28% threshold, 28% above
Estate, Gift, and Transfer Tax — 2026
- Estate & Gift Tax Basic Exclusion: $15,000,000 per individual (permanent under the One, Big, Beautiful Bill)
- Annual Gift Tax Exclusion: $19,000 per recipient
2026 Tax Deadlines
- January 15, 2026: Q4 2025 estimated tax payment due
- April 15, 2026: 2025 tax returns due (or October 15 with extension); 2025 IRA/Roth IRA contributions due; Q1 2026 estimated tax due
- June 15, 2026: Q2 2026 estimated tax due
- September 15, 2026: Q3 2026 estimated tax due
Use our federal income tax calculator to compute your exact 2026 liability.
Calculate Your 2026 Tax
Sources
All 2026 tax bracket data comes from the IRS's 2026 inflation adjustments announcement (IR-2025-103 and Revenue Procedure 2025-32), which implements amendments from the One, Big, Beautiful Bill. See the IRS newsroom page here and Rev. Proc. 2025-32 (PDF) here.