2026 Federal Tax Brackets
Rates & Standard Deduction
Authoritative tables for tax year 2026 (returns filed in 2027). Reflects the inflation adjustments in IRS Rev. Proc. 2025-32, including amendments from the One Big Beautiful Bill Act.
Standard Deduction — 2026
| Filing status | Amount |
|---|---|
| Married Filing Jointly (and Surviving Spouse) | $32,200 |
| Head of Household | $24,150 |
| Single | $16,100 |
| Married Filing Separately | $16,100 |
Additional amounts for age 65+ or blind: $1,650 each ($2,050 if also unmarried and not a surviving spouse). Taxpayers 65+ may also qualify for the new senior deduction — see “What changed for 2026” below.
Bracket Visual (Single)
Exact ranges in tables below. Visual not to scale.
2026 Ordinary Income Tax Brackets by Filing Status
Single 10%–37%
| Rate | Taxable income |
|---|---|
| 10% | Up to $12,400 |
| 12% | $12,400 – $50,400 |
| 22% | $50,400 – $105,700 |
| 24% | $105,700 – $201,775 |
| 32% | $201,775 – $256,225 |
| 35% | $256,225 – $640,600 |
| 37% | $640,600 and over |
Married Filing Jointly (and Surviving Spouse) 10%–37%
| Rate | Taxable income |
|---|---|
| 10% | Up to $24,800 |
| 12% | $24,800 – $100,800 |
| 22% | $100,800 – $211,400 |
| 24% | $211,400 – $403,550 |
| 32% | $403,550 – $512,450 |
| 35% | $512,450 – $768,700 |
| 37% | $768,700 and over |
Head of Household 10%–37%
| Rate | Taxable income |
|---|---|
| 10% | Up to $17,700 |
| 12% | $17,700 – $67,450 |
| 22% | $67,450 – $105,700 |
| 24% | $105,700 – $201,775 |
| 32% | $201,775 – $256,200 |
| 35% | $256,200 – $640,600 |
| 37% | $640,600 and over |
Married Filing Separately 10%–37%
| Rate | Taxable income |
|---|---|
| 10% | Up to $12,400 |
| 12% | $12,400 – $50,400 |
| 22% | $50,400 – $105,700 |
| 24% | $105,700 – $201,775 |
| 32% | $201,775 – $256,225 |
| 35% | $256,225 – $384,350 |
| 37% | $384,350 and over |
Source: IRS Revenue Procedure 2025-32 (inflation adjustments for tax year 2026, including One Big Beautiful Bill Act amendments). Brackets apply to ordinary taxable income after deductions/adjustments.
2026 Long-Term Capital Gains & Qualified Dividends
| Filing status | 0% up to | 15% above | 20% begins at |
|---|---|---|---|
| Married Filing Jointly / Surviving Spouse | $98,900 | $98,900 | $613,700 |
| Married Filing Separately | $49,450 | $49,450 | $306,850 |
| Head of Household | $66,200 | $66,200 | $579,600 |
| Single (All Other Individuals) | $49,450 | $49,450 | $545,500 |
Thresholds per Rev. Proc. 2025-32 for tax year 2026. NIIT (3.8%) and state taxes may apply separately.
What Changed for 2026
- The seven TCJA rates are now permanent. The 2025 One Big Beautiful Bill Act made the 10/12/22/24/32/35/37% structure permanent — no more sunset planning around 2026.
- The bottom two brackets got a bigger inflation boost. The 10% and 12% bracket thresholds rose roughly 4%, while higher brackets rose about 2.3% — slightly more income is taxed at the lowest rates.
- New senior deduction. Taxpayers 65+ may claim an additional deduction of up to $6,000 per qualifying taxpayer (tax years 2025–2028), subject to income phase-outs — on top of the regular additional standard deduction for age.
- Standard deduction up across the board — $32,200 MFJ, $24,150 HoH, $16,100 single/MFS.
Use These Numbers in Your Firm
- Embed bracket tables into your client portal or organizer.
- Create a January email with the standard deduction and first estimate date (Jan 15, 2027).
- Point clients with investments to the capital-gains thresholds before year-end harvesting.
TAX BRACKET 2026 FAQ
The 2026 brackets apply to income earned between January 1 and December 31, 2026. You’ll use these rates when filing your 2026 federal tax return in early 2027.
The seven rates (10%–37%) remain the same — and are now permanent under the One Big Beautiful Bill Act — but income thresholds have been indexed upward for inflation. The bottom two brackets received a larger adjustment (roughly 4%) than the higher brackets (about 2.3%), so slightly more income is taxed at the lowest rates compared to 2025.
Yes. The 2026 federal tax brackets apply to pass-through income reported on individual returns (Schedule C or K-1). C corporations continue to be taxed at a flat 21% rate. The Qualified Business Income (QBI) deduction remains available for eligible pass-through entities, subject to income phase-outs.
$16,100 Single or MFS; $24,150 Head of Household; $32,200 Married Filing Jointly/Surviving Spouse (additional amounts for age 65+ or blind apply, plus the new senior deduction of up to $6,000 for qualifying taxpayers 65+).