The seven 2026 tax rates
For tax year 2026 (the return you file in early 2027) the IRS kept seven federal income tax rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%. The thresholds were adjusted for inflation in IRS Revenue Procedure 2025-32, and the two lowest brackets received a slightly larger bump than the rest, so most workers keep a little more of each paycheck than in 2025.
2026 brackets for single filers
For a single filer, taxable income is taxed at 10% up to $12,400, 12% from $12,400 to $50,400, 22% up to $105,700, 24% up to $201,775, 32% up to $256,225, 35% up to $640,600 and 37% above that. Married couples filing jointly have brackets that are roughly double: 10% up to $24,800, 12% up to $100,800, 22% up to $211,400, 24% up to $403,550, 32% up to $512,450, 35% up to $768,700 and 37% above. Head of household filers get a wider 10% band (up to $17,700) and a 12% band up to $67,450.
Marginal rate vs. effective rate
The most common misunderstanding is thinking that moving into a higher bracket makes all of your income taxed at the higher rate. It doesn't. Only the dollars inside each band are taxed at that band's rate. Your marginal rate is the rate on your next dollar; your effective rate is total tax divided by taxable income, and it's always lower.
Worked example
Imagine a single filer with $70,000 of taxable income. The first $12,400 is taxed at 10% ($1,240). The next $38,000 (up to $50,400) is taxed at 12% ($4,560). The remaining $19,600 is taxed at 22% ($4,312). Total federal income tax is about $10,112, an effective rate of roughly 14.4%, even though the marginal rate is 22%.
Don't forget deductions
Brackets apply to taxable income, not gross pay. Before using the table, subtract the 2026 standard deduction ($16,100 single, $32,200 married filing jointly, $24,150 head of household) or your itemized deductions, plus pre-tax contributions such as a traditional 401(k). A raise can therefore move you less than you think. To translate an hourly wage into the yearly figure you need for this table, use our free hourly to salary calculator, then subtract your deduction.
Planning tips
If you're close to the top of a bracket, extra pre-tax retirement contributions reduce tax at your marginal rate, which is the best possible "discount". Bonuses are taxed as ordinary income, but withholding on them is often a flat percentage, so your refund or bill may change when you file. Always double-check numbers with official IRS publications or a tax professional, because state taxes, credits and special income types (capital gains, self-employment) follow different rules.
Frequently asked questions
What are the 2026 federal tax rates?
Seven rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%, with inflation-adjusted thresholds from IRS Rev. Proc. 2025-32.
Does a raise push all my income into a higher bracket?
No. Only the income above each threshold is taxed at the higher rate, so a raise never lowers your take-home pay because of brackets.
When do the 2026 brackets apply?
They apply to income earned from January 1 to December 31, 2026, reported on the return filed in 2027.
What is the top bracket threshold for married couples?
For married filing jointly, the 37% rate starts above $768,700 of taxable income in 2026.