Federal tax-rate reference by filing status
This page is a reference to the IRS-published thresholds behind PlainTaxData’s tables. It does not recommend a contribution, conversion, deduction, investment, or filing choice for an individual.
Federal income tax depends on facts not represented by a bracket table, including taxable income, credits, deductions, filing eligibility, and other rules. Official IRS materials govern individual filing treatment.
The short answer
For 2026, a single filer's top 37% rate only applies to taxable income above $640,600, everything below that is taxed in the lower bands, and the standard deduction rises to $16,100 (from $15,750 in 2025) before any of these bracket thresholds even apply.
- $16,100
- 2026 single standard deduction
- $640,600
- 2026 single 37% bracket start
- 7
- marginal rate bands
Figures are IRS Revenue Procedure 2025-32 and 2024-40 thresholds for educational reference only.
Published standard deductions
| Filing status | 2026 | 2025 |
|---|---|---|
| Single | $16,100 | $15,750 |
| Married Filing Jointly | $32,200 | $31,500 |
| Head of Household | $24,150 | $23,625 |
| Married Filing Separately | $16,100 | $15,750 |
Marginal-rate thresholds
The table lists the starting taxable-income threshold for each published rate. The 37% rate has no upper threshold in the annual schedule.
Tax year 2026
| Rate | Single | Married Filing Jointly | Head of Household | Married Filing Separately |
|---|---|---|---|---|
| 10% | $0 | $0 | $0 | $0 |
| 12% | $12,400 | $24,800 | $17,700 | $12,400 |
| 22% | $50,400 | $100,800 | $67,450 | $50,400 |
| 24% | $105,700 | $211,400 | $105,700 | $105,700 |
| 32% | $201,775 | $403,550 | $201,750 | $201,775 |
| 35% | $256,225 | $512,450 | $256,200 | $256,225 |
| 37% | $640,600 | $768,700 | $640,600 | $384,350 |
Tax year 2025
| Rate | Single | Married Filing Jointly | Head of Household | Married Filing Separately |
|---|---|---|---|---|
| 10% | $0 | $0 | $0 | $0 |
| 12% | $11,925 | $23,850 | $17,000 | $11,925 |
| 22% | $48,475 | $96,950 | $64,850 | $48,475 |
| 24% | $103,350 | $206,700 | $103,350 | $103,350 |
| 32% | $197,300 | $394,600 | $197,300 | $197,300 |
| 35% | $250,525 | $501,050 | $250,500 | $250,525 |
| 37% | $626,350 | $751,600 | $626,350 | $375,800 |
What do these tables show?
- Bracket thresholds apply to taxable income, not necessarily gross income.
- Filing-status rules and eligibility are defined by the IRS; this page does not determine them.
- The site’s federal tax calculator is a simplified estimate with disclosed input boundaries, not an individual filing determination.
Primary sources
- IRS Revenue Procedure 2025-32: 2026 inflation-adjusted tax items.
- IRS Revenue Procedure 2024-40: 2025 inflation-adjusted tax items.
- IRS Publication 501: filing information and standard deductions.
What to do with this
A bracket rate applies only to the income inside that band, never to your whole return.
- The single-filer standard deduction rose from $15,750 in 2025 to $16,100 in 2026, check both years' tables before assuming this year matches last year. Deductions and limits
- The top 37% bracket only starts at $640,600 of taxable income for a single filer in 2026, everything below that threshold is taxed in the lower bands, marginal and effective rate are not the same number. Marginal vs. effective rates
- Run your own combined federal, state, and FICA number rather than reading the threshold table alone, filing status and deductions both move where you land. Tax calculator
Figures are IRS Revenue Procedure 2025-32 and 2024-40 thresholds for educational reference only; this table does not recommend a filing choice for an individual.