Which bracket am I in?
2026 standard deduction
| Filing status | 2026 | 2025 |
|---|---|---|
| Single | $16,100 | $15,750 |
| Married filing jointly | $32,200 | $31,500 |
| Head of household | $24,150 | $23,625 |
| Married filing separately | $16,100 | $15,750 |
Age 65 or older, or blind, adds $2,050 for an unmarried filer or $1,650 for each qualifying spouse on a married return in 2026 ($2,000 and $1,600 for 2025). People 65 or older can also take the separate $6,000 senior deduction through 2028.
2026 tax brackets: single
| Rate | Taxable income | Tax owed |
|---|---|---|
| 10% | $0 to $12,400 | 10% of taxable income |
| 12% | $12,401 to $50,400 | $1,240 plus 12% of the amount over $12,400 |
| 22% | $50,401 to $105,700 | $5,800 plus 22% of the amount over $50,400 |
| 24% | $105,701 to $201,775 | $17,966 plus 24% of the amount over $105,700 |
| 32% | $201,776 to $256,225 | $41,024 plus 32% of the amount over $201,775 |
| 35% | $256,226 to $640,600 | $58,448 plus 35% of the amount over $256,225 |
| 37% | Over $640,600 | $192,979 plus 37% of the amount over $640,600 |
2026 tax brackets: married filing jointly
| Rate | Taxable income | Tax owed |
|---|---|---|
| 10% | $0 to $24,800 | 10% of taxable income |
| 12% | $24,801 to $100,800 | $2,480 plus 12% of the amount over $24,800 |
| 22% | $100,801 to $211,400 | $11,600 plus 22% of the amount over $100,800 |
| 24% | $211,401 to $403,550 | $35,932 plus 24% of the amount over $211,400 |
| 32% | $403,551 to $512,450 | $82,048 plus 32% of the amount over $403,550 |
| 35% | $512,451 to $768,700 | $116,896 plus 35% of the amount over $512,450 |
| 37% | Over $768,700 | $206,584 plus 37% of the amount over $768,700 |
2026 tax brackets: head of household
| Rate | Taxable income | Tax owed |
|---|---|---|
| 10% | $0 to $17,700 | 10% of taxable income |
| 12% | $17,701 to $67,450 | $1,770 plus 12% of the amount over $17,700 |
| 22% | $67,451 to $105,700 | $7,740 plus 22% of the amount over $67,450 |
| 24% | $105,701 to $201,750 | $16,155 plus 24% of the amount over $105,700 |
| 32% | $201,751 to $256,200 | $39,207 plus 32% of the amount over $201,750 |
| 35% | $256,201 to $640,600 | $56,631 plus 35% of the amount over $256,200 |
| 37% | Over $640,600 | $191,171 plus 37% of the amount over $640,600 |
2026 tax brackets: married filing separately
| Rate | Taxable income | Tax owed |
|---|---|---|
| 10% | $0 to $12,400 | 10% of taxable income |
| 12% | $12,401 to $50,400 | $1,240 plus 12% of the amount over $12,400 |
| 22% | $50,401 to $105,700 | $5,800 plus 22% of the amount over $50,400 |
| 24% | $105,701 to $201,775 | $17,966 plus 24% of the amount over $105,700 |
| 32% | $201,776 to $256,225 | $41,024 plus 32% of the amount over $201,775 |
| 35% | $256,226 to $384,350 | $58,448 plus 35% of the amount over $256,225 |
| 37% | Over $384,350 | $103,292 plus 37% of the amount over $384,350 |
How brackets work
Your bracket is the rate on your last dollar of taxable income, not on all of it. Each rate applies only to the slice of income inside its bracket. Taxable income is what is left after the standard deduction (or itemized deductions) and any other deductions you take.
Single, $60,000 of income in 2026, standard deduction.
Taxable income: $60,000 − $16,100 = $43,900.
10% of the first $12,400 = $1,240. 12% of the next $31,500 = $3,780.
Tax: $5,020. Top bracket 12%, but the average rate is 8.4% of income.
2025 tax brackets, for the return you file in 2026
Single:
| Rate | Taxable income | Tax owed |
|---|---|---|
| 10% | $0 to $11,925 | 10% of taxable income |
| 12% | $11,926 to $48,475 | $1,192 plus 12% of the amount over $11,925 |
| 22% | $48,476 to $103,350 | $5,578 plus 22% of the amount over $48,475 |
| 24% | $103,351 to $197,300 | $17,651 plus 24% of the amount over $103,350 |
| 32% | $197,301 to $250,525 | $40,199 plus 32% of the amount over $197,300 |
| 35% | $250,526 to $626,350 | $57,231 plus 35% of the amount over $250,525 |
| 37% | Over $626,350 | $188,770 plus 37% of the amount over $626,350 |
Married filing jointly:
| Rate | Taxable income | Tax owed |
|---|---|---|
| 10% | $0 to $23,850 | 10% of taxable income |
| 12% | $23,851 to $96,950 | $2,385 plus 12% of the amount over $23,850 |
| 22% | $96,951 to $206,700 | $11,157 plus 22% of the amount over $96,950 |
| 24% | $206,701 to $394,600 | $35,302 plus 24% of the amount over $206,700 |
| 32% | $394,601 to $501,050 | $80,398 plus 32% of the amount over $394,600 |
| 35% | $501,051 to $751,600 | $114,462 plus 35% of the amount over $501,050 |
| 37% | Over $751,600 | $202,154 plus 37% of the amount over $751,600 |
Head of household:
| Rate | Taxable income | Tax owed |
|---|---|---|
| 10% | $0 to $17,000 | 10% of taxable income |
| 12% | $17,001 to $64,850 | $1,700 plus 12% of the amount over $17,000 |
| 22% | $64,851 to $103,350 | $7,442 plus 22% of the amount over $64,850 |
| 24% | $103,351 to $197,300 | $15,912 plus 24% of the amount over $103,350 |
| 32% | $197,301 to $250,500 | $38,460 plus 32% of the amount over $197,300 |
| 35% | $250,501 to $626,350 | $55,484 plus 35% of the amount over $250,500 |
| 37% | Over $626,350 | $187,032 plus 37% of the amount over $626,350 |
Lower your taxable income with the new deductions
The 2025 tax law added four deductions you can take on top of the standard deduction, through 2028: no tax on overtime, no tax on tips, the $6,000 senior deduction and car loan interest. To see your whole refund, use the tax refund calculator.
Common questions
What is the standard deduction for 2026? $16,100 for single filers and married filing separately, $32,200 for married couples filing jointly and $24,150 for heads of household. People 65 or older or blind add $2,050 if unmarried or $1,650 per qualifying spouse if married.
What are the 2026 tax brackets? Seven rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%. For a single filer the 12% bracket starts above $12,400 of taxable income, 22% above $50,400, 24% above $105,700, 32% above $201,775, 35% above $256,225 and 37% above $640,600.
What are the 2026 tax brackets for married filing jointly? 10% up to $24,800 of taxable income, 12% up to $100,800, 22% up to $211,400, 24% up to $403,550, 32% up to $512,450, 35% up to $768,700 and 37% above that.
When do the 2026 brackets apply? To income earned in 2026, on the return you file in early 2027. The return you file in 2026 uses the 2025 brackets.
Does moving into a higher bracket raise tax on all my income? No. Each rate applies only to the slice of taxable income inside its bracket. A raise that crosses into the next bracket is taxed at the higher rate only on the part above the line.
Do the new overtime, tips and senior deductions change my bracket? They lower taxable income, which can drop the top slice of your income into a lower bracket. They are claimed on Schedule 1-A and work alongside the standard deduction.
Updated November 4, 2026. Sources: IRS Rev. Proc. 2025-32 (2026 amounts), IRS Rev. Proc. 2024-40 (2025 brackets), 2025 standard deduction as amended by the One Big Beautiful Bill Act.