📊 Federal Income Tax Brackets — 2026 & 2025
The US uses a marginal (progressive) tax system: only income within each bracket is taxed at that rate. The 2026 brackets apply to income earned in 2026 (returns filed in early 2027); the 2025 brackets below apply to returns filed in early 2026.
These are taxable income brackets, after subtracting the standard deduction or itemized deductions. For informational purposes only — consult a tax professional or the IRS.
2026 Standard Deductions
- Single: $16,100 (2025: $15,000)
- Married Filing Jointly: $32,200 (2025: $30,000)
- Head of Household: $24,150 (2025: $22,500)
- Married Filing Separately: $16,100 (2025: $15,000)
2026 Long-Term Capital Gains Rates
- 0% — Up to $49,450 (single) / $98,900 (MFJ)
- 15% — Up to $545,500 (single) / $613,700 (MFJ)
- 20% — Above threshold
Single Filers — 2026
| Rate | Taxable Income |
|---|---|
| 10% | $0 – $12,400 |
| 12% | $12,401 – $50,400 |
| 22% | $50,401 – $105,700 |
| 24% | $105,701 – $201,775 |
| 32% | $201,776 – $256,225 |
| 35% | $256,226 – $640,600 |
| 37% | Over $640,600 |
Married Filing Jointly — 2026
| Rate | Taxable Income |
|---|---|
| 10% | $0 – $24,800 |
| 12% | $24,801 – $100,800 |
| 22% | $100,801 – $211,400 |
| 24% | $211,401 – $403,550 |
| 32% | $403,551 – $512,450 |
| 35% | $512,451 – $768,700 |
| 37% | Over $768,700 |
Head of Household brackets are between Single and MFJ. Married Filing Separately uses the same brackets as Single.
Single Filers — 2025 (returns filed in early 2026)
| Rate | Taxable Income |
|---|---|
| 10% | $0 – $11,925 |
| 12% | $11,926 – $48,475 |
| 22% | $48,476 – $103,350 |
| 24% | $103,351 – $197,300 |
| 32% | $197,301 – $250,525 |
| 35% | $250,526 – $626,350 |
| 37% | Over $626,350 |
Married Filing Jointly — 2025
| Rate | Taxable Income |
|---|---|
| 10% | $0 – $23,850 |
| 12% | $23,851 – $96,950 |
| 22% | $96,951 – $206,700 |
| 24% | $206,701 – $394,600 |
| 32% | $394,601 – $501,050 |
| 35% | $501,051 – $751,600 |
| 37% | Over $751,600 |