The 2026 tax brackets have seven federal rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%. Each rate applies only to the slice of taxable income that falls within its range, so moving into a higher bracket never makes your whole income taxed at that rate.
Below are the thresholds for each filing status, set by IRS Revenue Procedure 2025-32, followed by a step-by-step example of how they turn a salary into a tax bill and into paycheck withholding.
2026 federal tax brackets by filing status
These ranges apply to taxable income, which is your income after the standard deduction (or itemized deductions) and certain other adjustments.
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% | Over $640,600 |
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% | Over $768,700 |
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 $201,750 |
| 32% | $201,750 to $256,200 |
| 35% | $256,200 to $640,600 |
| 37% | Over $640,600 |
Married filing separately
The brackets match the single brackets up through the 35% rate, except that 35% ends at $384,350. Income above $384,350 is taxed at 37%.
2026 standard deductions
Before the brackets apply, most people subtract the standard deduction:
| Filing status | Standard deduction |
|---|---|
| Single | $16,100 |
| Married filing jointly | $32,200 |
| Married filing separately | $16,100 |
| Head of household | $24,150 |
You can itemize instead if your deductions add up to more. Our guide to the 2026 standard deduction covers who qualifies for higher amounts.
How brackets work: a $90,000 example
Take a single filer earning a $90,000 salary with no pre-tax deductions and no other income.
- Find taxable income: $90,000 − $16,100 = $73,900.
- Tax the first $12,400 at 10%: $1,240.
- Tax the next $38,000 (up to $50,400) at 12%: $4,560.
- Tax the remaining $23,500 at 22%: $5,170.
- Add them up: $1,240 + $4,560 + $5,170 = $10,970.
This person is "in the 22% bracket," but only $23,500 of their income is taxed at 22%. Their federal income tax works out to about 12.2% of their $90,000 salary. That difference between the top rate and the overall rate is explained in marginal vs effective tax rate.
Same salary, different filing status
Filing status changes both the standard deduction and the width of each bracket. Here's the same $90,000 salary under three statuses, paid monthly in Florida (which has no state income tax), using estimates from the Florida paycheck calculator. The married example assumes one earner.
| Item | Single | Head of household | Married filing jointly |
|---|---|---|---|
| Taxable income | $73,900 | $65,850 | $57,800 |
| Top bracket reached | 22% | 12% | 12% |
| Annual federal income tax | $10,970 | $7,548 | $6,440 |
| Monthly federal withholding | $914.17 | $629.00 | $536.67 |
| Monthly take-home pay | $6,012.08 | $6,297.25 | $6,389.58 |
Social Security ($465.00) and Medicare ($108.75) are the same each month in all three cases, because FICA doesn't depend on filing status. Only income tax changes. To see how this plays out in your state, try the North Carolina or New York calculators, or start from the main paycheck calculator.
How brackets show up in your paycheck
Your employer doesn't wait until April to apply the brackets. Under the IRS percentage method in Publication 15-T, payroll annualizes each paycheck, subtracts the standard deduction for the filing status on your W-4, applies the brackets, and divides the result back down to one pay period. In the example above, that's $10,970 ÷ 12 = $914.17 a month.
That's why things like a large bonus check or an overtime-heavy week can seem to be taxed heavily: payroll treats the bigger check as if it were your normal pay for the whole year. Bonuses paid separately may instead be withheld at the flat 22% supplemental rate. Either way, your actual tax is calculated on your return using your full-year income.
Pre-tax deductions such as a traditional 401(k) or HSA lower the income that reaches the brackets. Every dollar you contribute comes off the top, at your highest rate first.
Common misunderstandings
- "A raise could push me into a higher bracket and lower my take-home pay." It can't. Only the dollars above the threshold are taxed at the higher rate.
- "My bracket is my tax rate." Your bracket is the rate on your last dollar. Your overall rate is lower.
- "Brackets include Social Security and Medicare." They don't. FICA is a separate 7.65% for most employees, on top of income tax.
- "Brackets are the same every year." The IRS adjusts them for inflation each year, so check the current year's figures.
The new federal deductions for tips, overtime, seniors and some car-loan interest are claimed on your tax return and reduce taxable income there. They generally don't change standard paycheck withholding. See what changed for paychecks in 2026.
Frequently Asked Questions
What tax bracket am I in for 2026?
Subtract your standard deduction from your income to get taxable income, then find where that number falls in the table for your filing status. A single filer with $73,900 of taxable income is in the 22% bracket.
Does getting a raise put all my income in a higher bracket?
No. Only the portion of income above a bracket threshold is taxed at the higher rate. Everything below it is taxed exactly as before.
Are 2026 brackets used for my paycheck now or my tax return later?
Both. Payroll uses them to estimate withholding on each 2026 paycheck, and you use them when you file your 2026 return.
Do state taxes use the same brackets?
No. Each state sets its own rates and brackets, and nine states don't tax wages at all. The state calculator directory shows each state's structure.
Sources
- IRS: Tax Inflation Adjustments for Tax Year 2026
- IRS Revenue Procedure 2025-32
- IRS Publication 15-T, Federal Income Tax Withholding Methods
- IRS Publication 501, Dependents, Standard Deduction, and Filing Information
Run the numbers for your state
Written and checked against IRS, Social Security Administration and state tax agency publications for the 2026 tax year. General information, not tax, legal or financial advice. Read our editorial policy, calculation methodology and sources.