Federal Tax Brackets 2026 Explained: How Marginal Rates Really Work
The 2026 brackets for every filing status, the new standard deduction, and a step-by-step example of how your tax is actually calculated.
Marginal brackets: the one idea that explains everything
US federal income tax is progressive: your taxable income is cut into slices, and each slice is taxed at its own rate. Taxable income is your gross income minus deductions — for most people, the standard deduction ($16,100 for a single filer in 2026).
Here is a worked example for a single filer earning $85,000. After the $16,100 standard deduction, taxable income is $68,900:
| Slice of taxable income | Rate | Tax |
|---|---|---|
| First $12,400 | 10% | $1,240 |
| Next $38,000 ($12,400 – $50,400) | 12% | $4,560 |
| Remaining $18,500 ($50,400 – $68,900) | 22% | $4,070 |
| Total federal income tax | $9,870 |
This filer's marginal rate is 22% (the rate on their last dollar), but their effective rate is only about 11.6% of gross income ($9,870 ÷ $85,000). That gap is why moving into a higher bracket never taxes your whole income at the higher rate.
2026 federal tax brackets
Single filers
| Taxable income | Rate |
|---|---|
| $0 – $12,400 | 10% |
| $12,400 – $50,400 | 12% |
| $50,400 – $105,700 | 22% |
| $105,700 – $201,775 | 24% |
| $201,775 – $256,225 | 32% |
| $256,225 – $640,600 | 35% |
| $640,600+ | 37% |
Married filing jointly
| Taxable income | Rate |
|---|---|
| $0 – $24,800 | 10% |
| $24,800 – $100,800 | 12% |
| $100,800 – $211,400 | 22% |
| $211,400 – $403,550 | 24% |
| $403,550 – $512,450 | 32% |
| $512,450 – $768,700 | 35% |
| $768,700+ | 37% |
Head of household
| Taxable income | Rate |
|---|---|
| $0 – $17,700 | 10% |
| $17,700 – $67,450 | 12% |
| $67,450 – $105,700 | 22% |
| $105,700 – $201,750 | 24% |
| $201,750 – $256,200 | 32% |
| $256,200 – $640,600 | 35% |
| $640,600+ | 37% |
Brackets are inflation-adjusted every year by the IRS (Rev. Proc. 2025-32 for 2026).
The 2026 standard deduction
The standard deduction for 2026 is $16,100 for single filers, $32,200 for married couples filing jointly, and $24,150 for heads of household. Most taxpayers take the standard deduction; itemizing only makes sense if your mortgage interest, state and local taxes (subject to a cap), charitable gifts and other itemized expenses add up to more.
What changed from 2025
Every year the IRS raises the bracket thresholds and standard deduction for inflation. For 2026 the single-filer standard deduction rose from $15,750 to $16,100, and the top of the 12% bracket moved from $48,475 to $50,400. The 2025 tax law also made the 10%–37% rate structure permanent and added new temporary deductions (for example for qualifying tip and overtime income) that PayClear's calculators do not model — if they apply to you, your actual tax may be lower than our estimate.
A common myth: "a raise can push me into a bracket where I take home less"
Because only the slice of income above a threshold is taxed at the higher rate, a raise always increases your after-tax pay. If a $5,000 raise pushes you over the 12%/22% line, only the part of that raise above the line is taxed at 22% — the rest of your income is unaffected. (Credits and benefits that phase out at certain incomes are a separate issue, and they are the real source of the rare "cliff" situations people describe.)
What bracket math leaves out
The bracket calculation covers federal income tax only. Your paycheck also loses 6.2% to Social Security (up to $184,500 of wages in 2026), 1.45% to Medicare, and any state and local income tax. Tax credits — such as the Child Tax Credit or Earned Income Tax Credit — reduce your bill dollar-for-dollar and are not included in our estimates. See the Methodology page for exactly what each calculator includes.