Federal income tax brackets · Tax year 2026 · CURRENT · DED-PEAK · THRESH-LIFT
2026 Federal Income Tax Brackets
All seven marginal rates, 10% to 37% - across every filing status, with the $16,100 single standard deduction, straight from the IRS Revenue Procedure for 2026.
- 7
- Marginal brackets
- 22%
- Top rate at $75k (single)
- $640,600
- 37% rate begins (single)
- $16,100
- Standard deduction
CURRENT DED-PEAK THRESH-LIFT
2026 taxpayer favorability score
A composite verdict from the IRS-published standard deduction, lowest-bracket width, and inflation-adjustment pace across all tracked years, not a measure of who owes less tax.
The bottom line
A single filer with $75,000 of taxable income in 2026 owes about $11,212 in federal income tax, an effective rate of 14.9%, even though their top bracket is 22%.
- 22%
- marginal (top) rate
- 14.9%
- effective rate at $75k
- 7
- rates, 10%–37%
- $16,100
- single standard deduction
Married Filing Jointly thresholds run roughly double, the top 37% band does not begin until $768,700 of taxable income.
Where 2026 sits among all 7 published years
Single standard-deduction inventory across every IRS year on PlainTaxData. Tax year 2026 is marked; deduction size tracks inflation, not quality.
Tax year 2026 vs all years by Single standard deduction
Where this year's Single standard deduction sits among every published tax year
16,100 1st of 7 the highest of 7 tax years
Tax years, banded by Single standard deduction ($)
Each bar is a band; taller bars hold more tax years. The dashed line + filled bar mark this entry. Hover or tap any bar for its full count and share, and where it sits relative to this entry.
Source IRS Revenue Procedures (standard deduction) · 2026
The 2026 brackets at a glance (Single)
CURRENT · DED-PEAK · THRESH-LIFT: seven rates drawn to scale for tax year 2026 (+2.3% YoY on the 37% start).
- 10% $0 – $12k
- 12% $12k – $50k
- 22% $50k – $106k
- 24% $106k – $202k
- 32% $202k – $256k
- 35% $256k – $641k
- 37% $641k and above
Single
| Tax Rate | Taxable Income Range | Max Tax in Bracket |
|---|---|---|
| 10% | $0 – $12,400 | up to $1,240 |
| 12% | $12,400 – $50,400 | up to $4,560 |
| 22% | $50,400 – $105,700 | up to $12,166 |
| 24% | $105,700 – $201,775 | up to $23,058 |
| 32% | $201,775 – $256,225 | up to $17,424 |
| 35% | $256,225 – $640,600 | up to $134,531 |
| 37% | $640,600 – and above | - |
Standard deduction (Single): $16,100 | Additional 65+: +$2,000
Married Filing Jointly
| Tax Rate | Taxable Income Range | Max Tax in Bracket |
|---|---|---|
| 10% | $0 – $24,800 | up to $2,480 |
| 12% | $24,800 – $100,800 | up to $9,120 |
| 22% | $100,800 – $211,400 | up to $24,332 |
| 24% | $211,400 – $403,550 | up to $46,116 |
| 32% | $403,550 – $512,450 | up to $34,848 |
| 35% | $512,450 – $768,700 | up to $89,688 |
| 37% | $768,700 – and above | - |
Standard deduction (Married Filing Jointly): $32,200 | Additional 65+: +$1,600
Married Filing Separately
| Tax Rate | Taxable Income Range | Max Tax in Bracket |
|---|---|---|
| 10% | $0 – $12,400 | up to $1,240 |
| 12% | $12,400 – $50,400 | up to $4,560 |
| 22% | $50,400 – $105,700 | up to $12,166 |
| 24% | $105,700 – $201,775 | up to $23,058 |
| 32% | $201,775 – $256,225 | up to $17,424 |
| 35% | $256,225 – $384,350 | up to $44,844 |
| 37% | $384,350 – and above | - |
Standard deduction (Married Filing Separately): $16,100
Head of Household
| Tax Rate | Taxable Income Range | Max Tax in Bracket |
|---|---|---|
| 10% | $0 – $17,700 | up to $1,770 |
| 12% | $17,700 – $67,450 | up to $5,970 |
| 22% | $67,450 – $105,700 | up to $8,415 |
| 24% | $105,700 – $201,750 | up to $23,052 |
| 32% | $201,750 – $256,200 | up to $17,424 |
| 35% | $256,200 – $640,600 | up to $134,540 |
| 37% | $640,600 – and above | - |
Standard deduction (Head of Household): $24,150 | Additional 65+: +$2,000
At $75,000 taxable (Single, 2026), the 22% top bracket still yields only 14.9% effective (7.1-pt gap) under DED-PEAK deduction $16,100. Marginal vs. effective rate guide →
How the $11,212 total breaks down by bracket
$11,212
Worked example: $75,000 taxable income (Single, 2026)
Effective rate: 14.9% | Marginal rate: 22%
Frequently asked questions
What is the standard deduction for 2026?
The 2026 standard deduction is $16,100 for Single filers, $32,200 for Married Filing Jointly, $16,100 for Married Filing Separately, and $24,150 for Head of Household.
How do I calculate my 2026 tax?
Apply each tax rate only to the income within that bracket. For example, a Single filer with $75,000 of taxable income in 2026 would owe approximately $11,212 in federal income tax (before credits), for an effective rate of 14.9%.
What is the difference between marginal and effective tax rate in 2026?
For $75,000 of taxable income in 2026, the marginal rate is 22% but the effective rate is only 14.9%, a 7.1-point gap (see the Marginal vs. Effective Rate guide below for why).
Did tax brackets change from 2025 to 2026?
The 7 tax rates (10%-37%) stayed the same. The Single-filer 37% threshold moved from $626,350 in 2025 to $640,600 in 2026, a 2.3% shift, so slightly more income falls into lower brackets in 2026.
2026: base-deduction step with an unchanged age-65-plus amount
The Single standard deduction moved +2.2% from $15,750 to $16,100, while the additional age-65-plus amount remained $2,000. The Single 37% threshold moved +2.3% to $640,600.
The published change is uneven across these two reference fields: base deduction moved, the age-based addition did not. Married Filing Jointly's 37% threshold moved +2.3% to $768,700. Informational only - not tax advice.
Tax years with similar deduction scale or threshold inflation
For 2026 (CURRENT · DED-PEAK · THRESH-LIFT), peer first by Single deduction near $16,100, then by quieter THRESH years — +2.3% YoY on Single 37%. Prev/next chronology stays above; these are ABS attribute peers across the published IRS window.
Similar Single standard deduction
Nearest tax years by ABS(deduction) ($16,100 Single here).
- 2025 · FILED · DED-HIGH · THRESH-STEEP · $15,750 Single deduction (Δ $350 vs 2026)
- 2024 · FILED · DED-HIGH · THRESH-SURGE · $14,600 Single deduction (Δ $1,500 vs 2026)
- 2023 · FILED · DED-MID · THRESH-SURGE · $13,850 Single deduction (Δ $2,250 vs 2026)
- 2022 · FILED · DED-LOW · THRESH-STEEP · $12,950 Single deduction (Δ $3,150 vs 2026)
- 2021 · FILED · DED-LOW · THRESH-LIFT · $12,550 Single deduction (Δ $3,550 vs 2026)
- 2020 · FILED · DED-FLOOR · THRESH-BASE · $12,400 Single deduction (Δ $3,700 vs 2026)
Similar 37% threshold inflation lift
Nearest tax years by ABS(YoY % on Single 37% start) (+2.3% YoY here).
- 2025 · FILED · DED-HIGH · THRESH-STEEP · +2.8% YoY 37% threshold lift (Δ 0.5pp vs 2026)
- 2022 · FILED · DED-LOW · THRESH-STEEP · +3.1% YoY 37% threshold lift (Δ 0.8pp vs 2026)
- 2021 · FILED · DED-LOW · THRESH-LIFT · +1.0% YoY 37% threshold lift (Δ 1.3pp vs 2026)
- 2024 · FILED · DED-HIGH · THRESH-SURGE · +5.4% YoY 37% threshold lift (Δ 3.1pp vs 2026)
- 2023 · FILED · DED-MID · THRESH-SURGE · +7.1% YoY 37% threshold lift (Δ 4.8pp vs 2026)
Read with 2026
Nearest Single-deduction peers and the largest-distance pole for 2026 (CURRENT · DED-PEAK · THRESH-LIFT), replacing the fixed Related strip.
2025 · DED-HIGH
ABS(single deduction) peer at $15,750 (Δ $350 vs 2026); lower deduction · FILED · THRESH-STEEP vs this page's DED-PEAK · THRESH-LIFT.
2024 · DED-HIGH
ABS(single deduction) peer at $14,600 (Δ $1,500 vs 2026); lower deduction · FILED · THRESH-SURGE vs this page's DED-PEAK · THRESH-LIFT.
2023 · DED-MID
ABS(single deduction) peer at $13,850 (Δ $2,250 vs 2026); lower deduction · FILED · THRESH-SURGE vs this page's DED-PEAK · THRESH-LIFT.
2020 (DED-FLOOR pole)
Largest ABS(deduction) distance: $12,400 vs $16,100 (Δ $3,700). Pole stamps FILED · THRESH-BASE against CURRENT · DED-PEAK.
Standard vs itemized
Source drill for 2026 (CURRENT · DED-PEAK · THRESH-LIFT): matching guide after the deduction peers - replaces the fixed Related strip.
What to do with this
CURRENT · DED-PEAK: your marginal rate sets the next deduction's value; your effective rate sets the bill.
- Estimate your own 2026 federal tax with the $16,100 Single standard deduction applied. Federal tax calculator
- Check deductions, retirement limits, and credits for this schedule plate. Deductions & limits
Figures use IRS-published 2026 thresholds and assume the standard deduction with no additional credits. State tax, AMT, and refundable-credit phase-outs are not modelled.
IRS Revenue Procedure thresholds for tax year 2026 · Single standard deduction $16,100 (CURRENT · DED-PEAK · THRESH-LIFT) · Methodology · irs.gov/irb. Informational only; not tax advice.