Tax brackets 2026: the IRS tables for all four filing statuses
Short answer
The tax brackets 2026 tables were published by the IRS on October 9, 2025 in Rev. Proc. 2025-32. The seven rates stay at 10% to 37%, while every threshold rose for inflation. Single filers pay 10% on the first $12,400 of taxable income and 37% above $640,600. These brackets apply to income earned in 2026 and to the returns you file in 2027.
- 01Published
- October 9, 2025 (IR-2025-103, Rev. Proc. 2025-32)
- 02Applies to
- Income earned in 2026, returns filed in 2027
- 0310% bracket, single / joint
- $12,400 / $24,800
- 0437% starts, single / joint
- Over $640,600 / over $768,700
The 2026 federal tax brackets, status by status
The IRS released the tax brackets 2026 figures along with more than 60 other inflation adjustments, including changes made by the 2025 tax law. The rates did not change. What changed are the dollar amounts where each rate starts and stops.
The IRS writes each bracket as a formula: a fixed dollar amount plus a percentage of the income above the bracket's starting point. The fixed amount is the full tax on all the lower brackets, so you can figure your tax from one row instead of adding up every slice.
| If taxable income is over | But not over | Tax is |
|---|---|---|
| $0 | $12,400 | 10% of taxable income |
| $12,400 | $50,400 | $1,240 plus 12% of the amount over $12,400 |
| $50,400 | $105,700 | $5,800 plus 22% of the amount over $50,400 |
| $105,700 | $201,775 | $17,966 plus 24% of the amount over $105,700 |
| $201,775 | $256,225 | $41,024 plus 32% of the amount over $201,775 |
| $256,225 | $640,600 | $58,448 plus 35% of the amount over $256,225 |
| $640,600 | No limit | $192,979.25 plus 37% of the amount over $640,600 |
| If taxable income is over | But not over | Tax is |
|---|---|---|
| $0 | $24,800 | 10% of taxable income |
| $24,800 | $100,800 | $2,480 plus 12% of the amount over $24,800 |
| $100,800 | $211,400 | $11,600 plus 22% of the amount over $100,800 |
| $211,400 | $403,550 | $35,932 plus 24% of the amount over $211,400 |
| $403,550 | $512,450 | $82,048 plus 32% of the amount over $403,550 |
| $512,450 | $768,700 | $116,896 plus 35% of the amount over $512,450 |
| $768,700 | No limit | $206,583.50 plus 37% of the amount over $768,700 |
| If taxable income is over | But not over | Tax is |
|---|---|---|
| $0 | $17,700 | 10% of taxable income |
| $17,700 | $67,450 | $1,770 plus 12% of the amount over $17,700 |
| $67,450 | $105,700 | $7,740 plus 22% of the amount over $67,450 |
| $105,700 | $201,750 | $16,155 plus 24% of the amount over $105,700 |
| $201,750 | $256,200 | $39,207 plus 32% of the amount over $201,750 |
| $256,200 | $640,600 | $56,631 plus 35% of the amount over $256,200 |
| $640,600 | No limit | $191,171 plus 37% of the amount over $640,600 |
Married filing separately in 2026
Separate filers follow the single schedule through the 32% bracket, which ends at $256,225. After that the 35% band is short: it ends at $384,350, where tax on the lower brackets totals $103,291.75. Every dollar above $384,350 is taxed at 37%. Filing separately rarely lowers a couple's combined tax; the marriage penalty page explains when the joint thresholds help or hurt.
Did tax brackets change for 2026?
Yes. Every threshold went up, but not by the same percentage. From 2025 to 2026 the top of the 10% and 12% brackets rose about 4%, while the 22% through 35% thresholds rose about 2.3%. The joint figures below show the pattern in dollars.
The seven rates themselves are now permanent. Before the 2025 law, the 10% to 37% schedule was set to expire after 2025, which would have brought back higher rates for 2026. That did not happen.
How much did the brackets rise from 2025? A worked example
Take a single filer with exactly $75,000 of taxable income in both years. Under the 2025 brackets the tax is $11,414. Under the 2026 brackets it is $11,212, because more of the income falls into the 10% and 12% bands. Same income, $202 less federal income tax, before any credits.
2026 standard deduction by filing status
Brackets apply after deductions, so the standard deduction sets how much income is taxed at 0%. For 2026 it is $16,100 for single and married filing separately, $32,200 for joint filers and qualifying surviving spouses, and $24,150 for head of household.
People 65 or older or blind add $2,050 per condition if unmarried, or $1,650 per condition per spouse if married. Details, including the dependent rule, are on the 2026 standard deduction page.
When do the 2026 tax brackets apply?
The 2026 schedules cover income earned from January 1 through December 31, 2026. You will use them in these places:
- Your 2026 Form 1040, filed in the 2027 season (the Tax Table and Tax Computation Worksheet in the 1040 instructions are built from these schedules).
- Payroll withholding during 2026, which employers figure from Form W-4 and the IRS withholding tables for the year. See the W-4 withholding guide.
- Estimated tax for 2026. The last 2026 payment is due January 15, 2027; see estimated tax due dates.
- A 2026 return you file late or amend later. The year the income was earned controls, not the year you file.
What comes after the 2026 tables
The IRS has not yet announced 2027 thresholds. They normally come out in October or November; the tax brackets 2027 page tracks what is known. For a side-by-side of 2025, 2026 and 2027 in one place, start at the federal tax brackets by year hub.
Common questions
What are the IRS tax brackets for 2026?
The rates are 10%, 12%, 22%, 24%, 32%, 35% and 37%. For single filers the brackets end at $12,400, $50,400, $105,700, $201,775, $256,225 and $640,600, with 37% above that.
Are 2026 tax brackets higher than 2025?
The thresholds are higher, so more income is taxed at lower rates. The rates themselves are the same seven rates used in 2025.
Will I use the 2026 tax brackets when I file in 2027?
Yes. The return filed in the 2027 season covers 2026 income, so the 2026 schedules apply to it.
What is the 37% bracket for married filing jointly in 2026?
Joint filers and qualifying surviving spouses pay 37% on taxable income over $768,700 in 2026.
What is the 2026 tax rate schedule for married filing separately?
It matches the single schedule up to $256,225, then 35% up to $384,350 and 37% on everything above $384,350.
Sources
- Rev. Proc. 2025-32 irs.gov
- IRS: Tax inflation adjustments for tax year 2026 irs.gov
- IRS: Federal income tax rates and brackets irs.gov
- IRS Form 1040-ES (2026) irs.gov
We check figures against these official pages. Rules change; confirm anything that affects a deadline or payment with the agency before you act.
Tell us what happened
Describe your situation and our editors will use it to improve this guide. If you leave your email, we may reply with a pointer to the right page or official contact. We never share your details.