2026 Tax Brackets

For 2026, federal rates run from 10% to 37% across seven brackets. The thresholds differ by filing status: a single filer's 10% bracket covers taxable income up to $12,400, while a married couple filing jointly gets roughly double that, up to $24,800.

To income earned from January 1 to December 31, 2026, which you report on the return due April 15, 2027. The return you file in early 2026 covers 2025 income and uses the 2025 brackets. Paycheck withholding during 2026 already uses the 2026 figures.

The IRS publishes each year's thresholds in October or November of the year before. This page shows the 2026 figures from Revenue Procedure 2025-32, released October 9, 2025. The seven rates themselves (10% to 37%) are permanent under the One Big Beautiful Bill Act, so only the dollar thresholds will change with inflation.

Your marginal rate is the rate on the bracket your TOP dollar of taxable income falls into — 22% for a $75,000 single filer. Your effective rate is your TOTAL tax divided by your income — 10.2% for the same filer — because only the income inside each bracket is taxed at that bracket's rate, not your whole income.

$16,100 for single filers, $32,200 for married filing jointly, $16,100 for married filing separately, and $24,150 for head of household. It reduces taxable income before any bracket applies.

Most states with a progressive income tax use the same marginal-bracket structure as the federal system — only the income inside each bracket is taxed at that rate. Some states apply one flat rate instead, and nine states have no wage income tax at all. This page shows single-filer thresholds; many states set different thresholds for married filers, which this calculator does not model. Pick your state below for its single-filer brackets.

Long-term capital gains and qualified dividends are taxed at 0%, 15% or 20%, depending on taxable income. For 2026, a single filer pays 0% up to $49,450 of taxable income and 15% up to $545,500; for married couples filing jointly the limits are $98,900 and $613,700. Gains on assets held a year or less are taxed at the ordinary brackets above.

No. Social Security and Medicare (FICA) are separate payroll taxes withheld from wages — 6.2% Social Security up to an annual wage base, plus 1.45% Medicare with no cap (and an extra 0.9% above a high-income threshold). They are not part of the federal or state income tax brackets on this page.

Estimates use 2026 federal tax tables and the standard deduction. State thresholds are the latest each state has published in our data — not all states have released final 2026 figures, so the tax year shown on each state's own page may be earlier. Actual liability varies with tax credits, itemized deductions, the alternative minimum tax, and other factors.