2026 Federal Income Tax Brackets and Standard Deduction
The complete 2026 federal income tax brackets for all four filing statuses, the standard deduction, the additional deduction for filers 65+ or blind, and the long-term capital gains thresholds.
These are the marginal rates for the 2026 tax year, as adjusted by the IRS under Rev. Proc. 2025-32. Two things are worth stating before the tables, because both are routinely misread.
First, brackets are marginal. Moving into a higher bracket raises the rate only on the income above that threshold, never on everything you earned. A single filer with $150,000 of taxable income pays 24% on the portion above $105,700 and lower rates on everything below it.
Second, these apply to taxable income — your income after the standard deduction or your itemized deductions, not your salary. A single filer earning $60,000 is taxed on $43,900 once the 2026 standard deduction is subtracted.
Federal income tax brackets, 2026
Single
| Rate | Taxable income |
|---|---|
| 10% | $0 to $12,400 |
| 12% | $12,400 to $50,400 |
| 22% | $50,400 to $105,700 |
| 24% | $105,700 to $201,775 |
| 32% | $201,775 to $256,225 |
| 35% | $256,225 to $640,600 |
| 37% | $640,600 and above |
Married filing jointly
| Rate | Taxable income |
|---|---|
| 10% | $0 to $24,800 |
| 12% | $24,800 to $100,800 |
| 22% | $100,800 to $211,400 |
| 24% | $211,400 to $403,550 |
| 32% | $403,550 to $512,450 |
| 35% | $512,450 to $768,700 |
| 37% | $768,700 and above |
Married filing separately
| Rate | Taxable income |
|---|---|
| 10% | $0 to $12,400 |
| 12% | $12,400 to $50,400 |
| 22% | $50,400 to $105,700 |
| 24% | $105,700 to $201,775 |
| 32% | $201,775 to $256,225 |
| 35% | $256,225 to $384,350 |
| 37% | $384,350 and above |
Head of household
| Rate | Taxable income |
|---|---|
| 10% | $0 to $17,700 |
| 12% | $17,700 to $67,450 |
| 22% | $67,450 to $105,700 |
| 24% | $105,700 to $201,775 |
| 32% | $201,775 to $256,200 |
| 35% | $256,200 to $640,600 |
| 37% | $640,600 and above |
Standard deduction, 2026
| Filing status | Standard deduction |
|---|---|
| Single | $16,100 |
| Married filing jointly | $32,200 |
| Married filing separately | $16,100 |
| Head of household | $24,150 |
Filers who are 65 or older, or blind, add an additional $2,050 (single or head of household) or $1,650 per qualifying spouse (married). It applies per occurrence, so a single filer who is both 65+ and blind claims it twice.
Long-term capital gains rates, 2026
Single
| Rate | Taxable income |
|---|---|
| 0% | $0 to $49,450 |
| 15% | $49,450 to $545,500 |
| 20% | $545,500 and above |
Married filing jointly
| Rate | Taxable income |
|---|---|
| 0% | $0 to $98,900 |
| 15% | $98,900 to $613,700 |
| 20% | $613,700 and above |
Married filing separately
| Rate | Taxable income |
|---|---|
| 0% | $0 to $49,450 |
| 15% | $49,450 to $306,850 |
| 20% | $306,850 and above |
Head of household
| Rate | Taxable income |
|---|---|
| 0% | $0 to $49,450 |
| 15% | $49,450 to $545,500 |
| 20% | $545,500 and above |
A separate 3.8% net investment income tax applies to investment income above $200,000 of modified adjusted gross income for single filers and $250,000 for married filing jointly. Those thresholds are fixed in statute and are not indexed for inflation.
Gain on the sale of a primary residence is excluded up to $250,000 for single filers and $500,000 for married filing jointly under IRC section 121, provided you owned and lived in the home for at least two of the five years before the sale. These amounts are also not inflation-indexed.
Confidence note: the single and married filing jointly capital gains thresholds are sourced from reporting of the same Rev. Proc. 2025-32 adjustments used for the ordinary brackets. The married filing separately and head of household rows follow the conventional relationship to those figures and were not independently confirmed for 2026 — verify them directly before relying on either for anything more than an estimate.
Calculators that use this data
Sources
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