2026 federal income tax brackets and standard deduction

Pick your filing status and, optionally, enter your income. The table highlights your marginal bracket and shows the tax from the official IRS formula. Figures apply to income earned in 2026 (returns filed in 2027).

How marginal brackets work

The US income tax is progressive, but each rate applies only to the slice of income inside its bracket. A single filer with $60,000 of taxable income does not pay 22% on everything: the first $12,400 is taxed at 10%, the next $38,000 at 12%, and only the remaining $9,600 at 22%. Moving into a higher bracket therefore never reduces your take-home pay for the income you already had.

What changed for 2026

The IRS adjusts brackets, the standard deduction and many credits every year for inflation. For 2026 the standard deduction rises to $16,100 for single filers and married filing separately, $24,150 for heads of household and $32,200 for married couples filing jointly, following the increases enacted in the One Big Beautiful Bill Act. The seven rates (10, 12, 22, 24, 32, 35 and 37%) are unchanged.

Standard deduction or itemizing

You subtract the larger of the standard deduction and your itemised deductions (mortgage interest, state and local taxes up to the cap, charitable gifts, large medical costs). Most households take the standard deduction. Freelancers also deduct business expenses on Schedule C before this step, so the number that reaches the table is usually well below gross receipts.

Estimating how much to set aside

The table covers income tax only. If you are self-employed, add 15.3% self-employment tax on 92.35% of net profit (Social Security part limited by the wage base) and plan quarterly estimates with our deadline planner or the freelancer tax calculator.

Do not forget state tax

State rules differ widely: nine states have no wage income tax, others use flat rates and some use their own brackets. Check your state revenue department for exact numbers.

Sources

• IRS Rev. Proc. 2025-32: 2026 tax rate tables and standard deduction
• IRS newsroom: 2026 tax year inflation adjustments (IR-2025-111)

Last reviewed 2026-11-09. General information for planning only, not tax, legal or financial advice. Nothing you enter leaves your browser.

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