2026 Federal Income Tax Brackets, Rates & Standard Deductions
Knowing how federal brackets work helps when calculating your true take-home pay, budgeting, and evaluating job offers. This guide explains official IRS Tax Year 2026 brackets, standard deductions, and the difference between marginal and effective tax rates.
Official 2026 federal income tax brackets
The U.S. federal income tax system is progressive and marginal. Income is divided into segments, with each segment taxed at its corresponding marginal rate under IRS Revenue Procedure 2025-32.
| Marginal rate | Single taxable income | Married filing jointly taxable income |
|---|---|---|
| 10% | $0 through $12,400 | $0 through $24,800 |
| 12% | Over $12,400 through $50,400 | Over $24,800 through $100,800 |
| 22% | Over $50,400 through $105,700 | Over $100,800 through $211,400 |
| 24% | Over $105,700 through $201,775 | Over $211,400 through $403,550 |
| 32% | Over $201,775 through $256,225 | Over $403,550 through $512,450 |
| 35% | Over $256,225 through $640,600 | Over $512,450 through $768,700 |
| 37% | Over $640,600 | Over $768,700 |
These tables cover the two filing statuses modeled by SalarySteps. For head of household, married filing separately, or other situations, use the IRS tables.
2026 standard deductions by filing status
Before applying tax brackets, you subtract deductions from your adjusted gross income (AGI). Most American taxpayers claim the standard deduction, which was increased for inflation in tax year 2026:
- Single filers: $16,100 (+$400 from 2025)
- Married filing jointly: $32,200 (+$800 from 2025)
- Head of household: $24,150 (+$600 from 2025)
- Married filing separately: $16,100
- Additional standard deduction (age 65+ or blind): Depends on filing status and qualifying conditions; see the IRS standard deduction rules.
Moving into a higher bracket
One of the most persistent myths in personal finance is that receiving a raise or promotion into a higher tax bracket can reduce your net take-home pay. The higher bracket alone does not reduce take-home pay. Income-based credits and benefit eligibility can change separately.
Because tax brackets are marginal, entering a higher tax bracket only taxes the dollars earned above that bracket threshold at the higher percentage. Every dollar earned below that threshold remains taxed at the lower rates.
Suppose a single worker earning $50,000 receives a $5,000 raise to $55,000:
1. Standard deduction: $16,100 reduces taxable income from $55,000 to $38,900.
2. Because $38,900 is below the $50,400 12% ceiling, all of their taxable income is taxed at either 10% or 12%.
3. The worker does not enter the 22% bracket at all. Even if taxable income crossed $50,400, only the excess dollars above $50,400 would face the 22% rate.
4. Net result: The raise reliably increases take-home pay by thousands of dollars.
Marginal tax rate vs. effective tax rate
It is vital to distinguish between two key rates:
- Marginal tax rate: The percentage of tax owed on your last (highest) dollar of taxable income. For instance, a single filer with $75,000 in gross pay has a marginal rate of 22%.
- Effective tax rate: The total federal income tax owed divided by total gross income. Because of the standard deduction and progressive lower brackets, your effective rate is often lower than your marginal rate in this wage-only example. Other income, deductions, and credits can change the comparison.
For example, a single worker earning $75,000, taking only the standard deduction and claiming no credits, pays an estimated $7,670 in federal income tax, yielding an effective federal income tax rate of just 10.23%—not 22%.
Test your personal numbers using our Paycheck Calculator and see your estimated effective tax rate.