2026 and 2025 Federal Income Tax Brackets
For 2026, the seven federal income tax rates stay at 10%, 12%, 22%, 24%, 32%, 35% and 37% — only the income thresholds move with inflation. The top 37% rate begins at $640,600 of taxable income for single filers and $768,700 for married couples filing jointly.
The tables below show the full 2026 brackets and the 2025 brackets (the year most people file a return for in 2026), for single, married-filing-jointly and head-of-household filers. Brackets are marginal: each rate applies only to the income that falls inside that band, not to your whole income.
2026 federal income tax brackets
These apply to income earned in 2026 (returns filed in 2027). Each cell is the taxable-income range that the rate applies to.
Married filing separately uses exactly half the married-filing-jointly thresholds — so the 37% rate starts at $384,350 in 2026 ($375,800 in 2025) — and its standard deduction matches the single amount.
| Rate | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 10% | $0 – $12,400 | $0 – $24,800 | $0 – $17,700 |
| 12% | $12,400 – $50,400 | $24,800 – $100,800 | $17,700 – $67,450 |
| 22% | $50,400 – $105,700 | $100,800 – $211,400 | $67,450 – $105,700 |
| 24% | $105,700 – $201,775 | $211,400 – $403,550 | $105,700 – $201,775 |
| 32% | $201,775 – $256,225 | $403,550 – $512,450 | $201,775 – $256,200 |
| 35% | $256,225 – $640,600 | $512,450 – $768,700 | $256,200 – $640,600 |
| 37% | Over $640,600 | Over $768,700 | Over $640,600 |
2025 federal income tax brackets
These apply to income earned in 2025 — the return most people file by April 15, 2026. The rates are identical to 2026; the thresholds are about 2.7% lower.
| Rate | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 10% | $0 – $11,925 | $0 – $23,850 | $0 – $17,000 |
| 12% | $11,925 – $48,475 | $23,850 – $96,950 | $17,000 – $64,850 |
| 22% | $48,475 – $103,350 | $96,950 – $206,700 | $64,850 – $103,350 |
| 24% | $103,350 – $197,300 | $206,700 – $394,600 | $103,350 – $197,300 |
| 32% | $197,300 – $250,525 | $394,600 – $501,050 | $197,300 – $250,500 |
| 35% | $250,525 – $626,350 | $501,050 – $751,600 | $250,500 – $626,350 |
| 37% | Over $626,350 | Over $751,600 | Over $626,350 |
Marginal rate vs effective rate
Your marginal rate is the bracket your last dollar falls into — what a raise, bonus or extra deduction is taxed at. Your effective rate is your total tax divided by your income, and it is always lower, because your first dollars are taxed at 10% and 12% before any reach the top band.
Example: a single filer with $120,000 of 2026 taxable income sits in the 24% bracket, but only the slice above $105,700 is taxed at 24%. The effective rate works out near 17% — well below the 24% marginal rate. See your own split with the marginal tax rate calculator.
A common myth: earning one dollar more "bumps all your income into a higher bracket." It does not — only the dollars above each threshold are taxed at the higher rate.
How to calculate your federal income tax
Because the brackets are marginal, you fill each one in turn instead of applying a single rate to everything. Start from taxable income — gross income minus adjustments and your standard or itemized deduction — then tax each slice at its own rate and add them up.
Take a single filer with $100,000 of 2026 taxable income. The 24% bracket never applies (it starts at $105,700), so the tax stacks up as below — totalling $16,712, a 22% marginal rate but only a 16.7% effective rate:
| Income slice | Rate | Tax on this slice |
|---|---|---|
| First $12,400 | 10% | $1,240 |
| $12,400 – $50,400 | 12% | $4,560 |
| $50,400 – $100,000 | 22% | $10,912 |
| Total | — | $16,712 |
Long-term capital gains brackets
Assets held more than a year are taxed at lower long-term capital-gains rates of 0%, 15% or 20%, on separate thresholds from ordinary income.
| Rate | 2026 Single | 2026 MFJ | 2025 Single | 2025 MFJ |
|---|---|---|---|---|
| 0% | Up to $49,450 | Up to $98,900 | Up to $48,350 | Up to $96,700 |
| 15% | $49,450 – $545,500 | $98,900 – $613,700 | $48,350 – $533,400 | $96,700 – $600,050 |
| 20% | Over $545,500 | Over $613,700 | Over $533,400 | Over $600,050 |
What are the 2026 federal income tax brackets?
For 2026 the rates are 10, 12, 22, 24, 32, 35 and 37%. The 37% top rate starts at $640,600 of taxable income for single filers and $768,700 for married filing jointly. Only income above each threshold is taxed at the higher rate.
Did tax rates change for 2026?
No. The seven rates are unchanged from recent years at 10% through 37%. Only the dollar thresholds for each bracket rose with inflation, by roughly 2.7% for 2026.
What is the difference between my tax bracket and my effective rate?
Your bracket (marginal rate) is the tax on your next dollar. Your effective rate is total tax divided by total income, and it is always lower because the early brackets tax income at 10% and 12% first.
Which year do I use to file in 2026?
Use the 2025 brackets for the return you file in 2026, since it covers income earned in 2025. Use the 2026 brackets to plan for income you earn during 2026.
What are the 2026 long-term capital gains rates?
Long-term gains on assets held over a year are taxed at 0, 15 or 20%. For 2026 single filers, the 15% rate starts at $49,450 of taxable income and 20% starts at $545,500; for joint filers, $98,900 and $613,700.
How do I calculate my federal income tax from the brackets?
Tax each slice of taxable income at its own rate, then add them up. A single filer with $100,000 of 2026 taxable income pays 10% on the first $12,400, 12% up to $50,400 and 22% on the rest — about $16,712, a 16.7% effective rate.
Do these brackets include state income tax?
No. These are federal rates only. Most states levy their own income tax with separate brackets, and a few have no income tax at all.