Standard Deduction by Year

How the federal standard deduction has grown from 2020 to 2026, adjusted annually for inflation by the IRS.

Key findings

  • The standard deduction rose 27% from 2020 to 2025. For single filers, it went from $12,400 to $15,750, a $3,350 increase, most of it ordinary inflation indexing plus a one-time boost from the 2025 One Big Beautiful Bill Act (OBBBA). For married couples, the increase is $6,700.
  • Married filing jointly gets exactly double the single amount. In 2025, $15,750 for single vs $31,500 for MFJ. This has been consistent since the TCJA standardized the relationship in 2018.
  • Head of household sits between single and married. In 2025, HOH filers get $23,625-50% more than single. This reflects the higher cost of maintaining a household for a dependent.
  • Additional standard deduction for age/blindness. Taxpayers who are 65+ or blind receive an extra $2,000 (single) or $1,600 per qualifying condition (MFJ) on top of the base amount. This also rises with inflation.
Federal standard deduction amounts by tax year and filing status. 2025 reflects the One Big Beautiful Bill Act increase; 2026 is the published IRS inflation adjustment. Sources: IRS Rev. Proc. 2019-44, 2020-45, 2021-45, 2022-38, 2023-34, 2024-40, and the One Big Beautiful Bill Act (2025).
Year Single Married Filing Jointly Head of Household Additional (65+/Blind, Single)
2020 $12,400 $24,800 $18,650 $1,650
2021 $12,550 $25,100 $18,800 $1,700
2022 $12,950 $25,900 $19,400 $1,750
2023 $13,850 $27,700 $20,800 $1,850
2024 $14,600 $29,200 $21,900 $1,950
2025 $15,750 $31,500 $23,625 $2,000
2026 $16,100 $32,200 $24,150 $2,000

Methodology

Standard deduction amounts are set by the IRS each year via Revenue Procedures, adjusting prior-year amounts by the Chained Consumer Price Index (C-CPI-U), rounded to the nearest $50 as required by the TCJA. The 2025 amount also reflects the One Big Beautiful Bill Act's one-time increase on top of the ordinary inflation adjustment; 2026 is the published IRS figure. Use the Federal Tax Calculator to see the impact on your specific situation.