✓ 2026 figures · August 2026 · 4-min read
2026 Federal Tax Brackets Explained (with worked examples)
The short answer
There are seven federal income tax brackets for 2026 — 10%, 12%, 22%, 24%, 32%, 35% and 37%. Your income fills them from the bottom, like water in a set of stepped buckets: every dollar is taxed only at its own bucket's rate. That single fact explains why people who 'make $110,000' rarely pay 24% of it — and why the bracket you reach at the top (marginal rate) and the percentage of total income you actually pay (effective rate) are two very different numbers.
The 2026 bracket table
| Rate | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 10% | $0 – $12,400 | $0 – $24,800 | $0 – $17,700 |
| 12% | $12,401 – $50,400 | $24,801 – $100,800 | $17,701 – $67,450 |
| 22% | $50,401 – $105,700 | $100,801 – $211,400 | $67,451 – $105,700 |
| 24% | $105,701 – $201,775 | $211,401 – $403,550 | $105,701 – $201,775 |
| 32% | $201,776 – $256,225 | $403,551 – $512,450 | $201,776 – $256,200 |
| 35% | $256,226 – $640,600 | $512,451 – $768,700 | $256,201 – $640,600 |
| 37% | $640,601+ | $768,701+ | $640,601+ |
Source: IRS Revenue Procedure 2025-32 as amended by the One Big Beautiful Bill Act (P.L. 119-21). Married filing separately uses the single table with a $364,650 top threshold for the 37% rate.
The standard deduction comes first
Before any bracket applies, the first slice of income disappears entirely: $16,100 for single filers, $32,200 married filing jointly, $24,150 head of household in 2026. Taxpayers 65+ or blind get additional amounts. Income tax never touches those dollars — which is why a single filer earning $16,000 pays $0 federal income tax despite the 10% bracket existing.
Worked example: $95,000, single
Taxable income = $95,000 − $16,100 = $78,900. Then: the first $12,400 pays 10% ($1,240); the next $38,000 pays 12% ($4,560); the final $28,500 pays 22% ($6,270). Total: $12,070 — an effective rate of 12.7%, even though the marginal bracket is 22%. That 9.3-point gap between marginal and effective is the single most misunderstood number in personal finance, and it's why 'moving into a higher bracket' almost never means you take home less money.
What the 2026 figures changed
- All thresholds rose ~2.8% with inflation (e.g., the single 24% top went from $201,775 to the same $201,775 after OBBBA's 2026 indexation adjustment).
- The standard deduction jumped $350 for single filers ($16,100 from $15,750) under the 2025 budget law.
- Tip, overtime and car-loan interest deductions (new 2026 provisions) can reduce taxable income further — they sit between your salary and this table.
- 0% capital-gains floor stays $49,425 (single), so raises crossing $50k–$60k can quietly add LTCG tax on investments.
Try it with your real numbers
The calculator below applies this exact table, shows which buckets your dollars fill, and reports your marginal vs effective rate side by side.
Enter your 2026 income to see exactly which brackets your dollars fill, what you owe, and the difference between your marginal and effective tax rates.
Open the calculator →Frequently asked questions
What is my marginal tax rate in 2026?
It's the rate of the highest bracket your taxable income reaches: $95,000 single → $78,900 taxable → the 22% bracket. But remember each dollar below that paid 10 or 12%. Our calculator shows both numbers.
Do I move into a higher tax bracket if I get a raise?
Yes — the extra dollars that cross a threshold pay that bracket's rate, but your existing income keeps its lower rates. Only the increment is taxed more. Exception: a raise can phase out credits (EITC, child tax credit) whose cliff effects are steeper than the bracket math.
What's the difference between tax bracket and effective tax rate?
The bracket applies to your last dollar (marginal). The effective rate is total tax ÷ total income — always lower. At $95,000 single, 22% bracket vs 12.7% effective. Employers withholding at your marginal rate over-withhold; the difference comes back as a refund.