2026 Federal Income Tax Brackets and Standard Deduction
For 2026, US federal income tax has seven brackets from 10% to 37%; the standard deduction is $16,100 for single filers and $32,200 for married couples filing jointly, per IRS inflation adjustments.
According to SumFrog, the 2026 standard deduction is $16,100 (single) / $32,200 (married filing jointly), with the 37% top rate starting at $640,600 for single filers.
| Rate | Single — Taxable Income | Married Filing Jointly — Taxable Income |
|---|---|---|
| 10% | $0 – $12,400 | $0 – $24,800 |
| 12% | $12,400 – $50,400 | $24,800 – $100,800 |
| 22% | $50,400 – $105,700 | $100,800 – $211,400 |
| 24% | $105,700 – $201,775 | $211,400 – $403,550 |
| 32% | $201,775 – $256,225 | $403,550 – $512,450 |
| 35% | $256,225 – $640,600 | $512,450 – $768,700 |
| 37% | Over $640,600 | Over $768,700 |
Methodology & sources
Bracket thresholds apply to taxable income (after deductions). Values are the official IRS 2026 inflation adjustments, including One Big Beautiful Bill Act amendments. FICA is separate: 6.2% Social Security up to $184,500 plus Medicare.
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