2026 Federal Income Tax Brackets and Rates
In 2026, the income limits for all tax brackets and all filers will be adjusted for inflation and can be found in Table 1. The federal income tax has seven tax rates in 2026: 10 percent, 12 percent, 22 percent, 24 percent, 32 percent, 35 percent, and 37 percent. The top marginal income tax rate of 37 percent will hit taxpayers with taxable income above $640,600 for single filers and above $768,600 for married couples filing jointly.
The OBBBA made permanent the TCJA ordinary income tax structure and made an additional inflation adjustment for income subject to the bottom two brackets (10 percent and 12 percent), providing a 4 percent inflation adjustment for the bottom two brackets and a 2.3 percent increase for the higher brackets.
Table 1. 2026 Federal Income Tax Brackets and Rates for Single Filers, Married Couples Filing Jointly, and Heads of Households
Tax Rate | For Single Filers | For Married Individuals Filing Joint Returns | For Heads of Households |
10% | $0 to $12,400 | $0 to $24,800 | $0 to $17,700 |
12% | $12,401 to $50,400 | $24,801 to $100,800 | $17,701 to $67,450 |
22% | $50,401 to $105,700 | $100,801 to $211,400 | $67,451 to $105,700 |
24% | $105,701 to $201,775 | $211,401 to $403,550 | $105,701 to $201,750 |
32% | $201,776 to $256,225 | $403,551 to $512,450 | $201,751 to $256,200 |
35% | $256,226 to $640,600 | $512,451 to $768,700 | $256,201 to $640,600 |
37% | $640,601 or more | $768,701 or more | $640,601 or more |
Source: Internal Revenue Service, "Revenue Procedure 2025-32."
Comments