US Federal Tax Brackets 2026 and Standard Deduction
The 2026 federal income tax brackets for every filing status, the new standard deduction, FICA limits and what they mean for your paycheck, with examples.
By Awais, Founder and editor-in-chiefPublished
The IRS published the 2026 tax brackets in Revenue Procedure 2025-32 on 9 October 2025. They include the changes made by the 2025 tax law (the “One, Big, Beautiful Bill”), which kept the seven rates of 10% to 37% permanently and raised the standard deduction. This guide lists the brackets for every filing status, explains how they work, and shows what they mean for real paychecks. To see your own numbers, use the paycheck calculator.
2026 federal income tax brackets
The brackets apply to taxable income: your income after pre-tax deductions such as a traditional 401(k), and after the standard deduction (or itemized deductions).
| Rate | Single | Married filing jointly | Married filing separately | Head of household |
|---|---|---|---|---|
| 10% | $0 to $12,400 | $0 to $24,800 | $0 to $12,400 | $0 to $17,700 |
| 12% | $12,401 to $50,400 | $24,801 to $100,800 | $12,401 to $50,400 | $17,701 to $67,450 |
| 22% | $50,401 to $105,700 | $100,801 to $211,400 | $50,401 to $105,700 | $67,451 to $105,700 |
| 24% | $105,701 to $201,775 | $211,401 to $403,550 | $105,701 to $201,775 | $105,701 to $201,750 |
| 32% | $201,776 to $256,225 | $403,551 to $512,450 | $201,776 to $256,225 | $201,751 to $256,200 |
| 35% | $256,226 to $640,600 | $512,451 to $768,700 | $256,226 to $384,350 | $256,201 to $640,600 |
| 37% | Over $640,600 | Over $768,700 | Over $384,350 | Over $640,600 |
Source: IRS Rev. Proc. 2025-32 and the IRS announcement of 2026 inflation adjustments, checked on 21 October 2026.
These are marginal rates. Moving into a higher bracket only raises the rate on the dollars inside that bracket, never on the income below it. The brackets alone can never make a raise reduce your take-home pay.
2026 standard deduction
| Filing status | Standard deduction |
|---|---|
| Single or married filing separately | $16,100 |
| Married filing jointly | $32,200 |
| Head of household | $24,150 |
| Extra for age 65+ or blind (each) | $1,650, or $2,050 if unmarried |
On top of these, people aged 65 or over can claim the new senior deduction of up to $6,000 each for 2025 through 2028, which phases out above $75,000 of modified adjusted gross income ($150,000 joint).
Payroll taxes for 2026
Federal income tax is only part of what comes out of a paycheck. Employees also pay FICA:
| Tax | Employee rate | 2026 limit |
|---|---|---|
| Social Security | 6.2% | First $184,500 of wages |
| Medicare | 1.45% | No limit |
| Additional Medicare | 0.9% | Withheld on wages over $200,000 |
The final Additional Medicare liability depends on filing status: it applies over $250,000 for joint filers, $125,000 if married filing separately and $200,000 for everyone else. Sources: IRS Topic 751 and IRS Topic 560.
Worked example 1: single, $60,000 salary
- Taxable income: $60,000 − $16,100 = $43,900.
- Tax: 10% × $12,400 = $1,240, plus 12% × $31,500 = $3,780. Total $5,020.
- Effective federal rate: $5,020 ÷ $60,000 = 8.4%, even though the top bracket reached is 12%.
- FICA: $3,720 Social Security and $870 Medicare.
- Paid every two weeks, that is $193.08 federal tax, $143.08 Social Security and $33.46 Medicare per paycheck, before state tax.
Worked example 2: married couple, $150,000 combined, 6% to 401(k)
- 401(k): 6% × $150,000 = $9,000, which lowers income-tax wages to $141,000.
- Taxable income: $141,000 − $32,200 = $108,800.
- Tax: $11,600 for the first $100,800, plus 22% × $8,000 = $1,760. Total $13,360.
- FICA is charged on the full $150,000, because 401(k) deferrals are still subject to Social Security and Medicare: $9,300 + $2,175 = $11,475.
- Without the 401(k), income tax would be $15,340, so the $9,000 contribution saves $1,980 in federal tax.
Worked example 3: single, $250,000 salary
- Taxable income: $250,000 − $16,100 = $233,900, in the 32% bracket.
- Tax: $41,024 + 32% × ($233,900 − $201,775) = $41,024 + $10,280 = $51,304.
- Social Security stops at the wage base: 6.2% × $184,500 = $11,439. Paid every two weeks, it stops around the 20th paycheck, so the last few paychecks of the year are bigger.
- Medicare: 1.45% × $250,000 = $3,625, plus 0.9% × $50,000 = $450.
Who the 2026 changes affect
- Everyone: the brackets and the standard deduction went up for inflation, so the same salary pays slightly less federal tax than in 2025.
- Tipped and hourly workers: from 2025 through 2028 you can deduct up to $25,000 of qualified tips (IRS) and up to $12,500 ($25,000 joint) of overtime premium pay (IRS). Both phase out above $150,000 of income ($300,000 joint) and do not reduce Social Security or Medicare.
- Seniors: the extra $6,000 deduction can cut taxes for people over 65 with moderate incomes.
- High earners: the 37% rate starts at $640,600 for single filers, and Social Security stops at $184,500 of wages.
Estimate your own 2026 federal tax in four steps
- Start with gross pay for the year, including bonuses.
- Subtract pre-tax deductions: traditional 401(k) or 403(b) contributions, HSA contributions made through payroll, and health premiums paid through your employer’s cafeteria plan.
- Subtract the standard deduction for your filing status (or your itemized deductions, if larger).
- Apply the brackets one slice at a time: 10% on the first slice, 12% on the next, and so on. Then take off credits such as the child tax credit of up to $2,200 per child under 17.
Your employer’s withholding follows the same logic through the percentage method in IRS Publication 15-T, using the information on your Form W-4. If you have a second job, a working spouse or large investment income, withholding based on one paycheck can fall short, and the IRS Tax Withholding Estimator or a W-4 update can close the gap.
FAQ
What tax bracket am I in for 2026?
Subtract your pre-tax deductions and the standard deduction from your pay, then find that taxable income in the table above. A single filer earning $75,000 with no 401(k) has $58,900 of taxable income, which is in the 22% bracket.
Do the 2026 brackets affect my paycheck now?
Yes. Employers used the 2026 tables in IRS Publication 15-T from the first paycheck of January 2026, so withholding already reflects the new brackets and standard deduction.
Is the 2026 standard deduction higher than 2025?
Yes. For 2025 it was $15,750 for single filers and $31,500 for joint filers. For 2026 it is $16,100 and $32,200.
Are tips and overtime exempt from withholding?
Not automatically. They are deductions you claim on your return. You can reduce withholding by entering the expected deduction on Form W-4, Step 4(b), but Social Security and Medicare still apply.
Work out your take-home pay per paycheck with the paycheck calculator, and use the mortgage calculator to turn that into a housing budget.