2026 Tax Brackets and Standard Deduction: Full Guide
Tax brackets are the single most-misunderstood part of the US income tax system — and also the most important to get right. Here is how the 2026 brackets actually work, the exact dollar thresholds, the standard deduction, and the two rates that matter for your paycheck.
How tax brackets work
The US system is progressive: every slice of your income is taxed at its own rate. If you are single with $90,000 of taxable income, you do not pay 22% on all of it. The first $12,400 is taxed at 10%, the next $38,000 at 12%, and only the final slice above $50,400 at 22%. Your marginal rate is the bracket your next dollar falls into; your effective rate is total tax divided by total income — always lower, because early dollars are taxed at the lower brackets.
The 2026 federal tax brackets
| Rate | Single (taxable income) | Married filing jointly |
|---|---|---|
| 10% | up to $12,400 | up to $24,800 |
| 12% | $12,401 – $50,400 | $24,801 – $100,800 |
| 22% | $50,401 – $105,700 | $100,801 – $211,400 |
| 24% | $105,701 – $201,775 | $211,401 – $403,550 |
| 32% | $201,776 – $256,225 | $403,551 – $512,450 |
| 35% | $256,226 – $640,600 | $512,451 – $768,700 |
| 37% | over $640,600 | over $768,700 |
These are the rates on taxable income — your income after the standard or itemized deduction — published by the IRS in Revenue Procedure 2025-32.
The 2026 standard deduction
The standard deduction is the amount of income you keep tax-free before any bracket applies. For 2026 it is $16,100 for single filers and $32,200 for married couples filing jointly, with an additional amount if you are 65 or older or blind. Most people take the standard deduction; you itemize only when your deductible expenses — mortgage interest, state and local taxes (capped at $40,400 for 2026), and charitable gifts — add up to more.
A worked example
Take a single filer with $90,000 of taxable income in 2026:
| Slice | Rate | Tax |
|---|---|---|
| First $12,400 | 10% | $1,240 |
| Next $38,000 | 12% | $4,560 |
| Next $39,600 | 22% | $8,712 |
| Total | $14,512 |
That is an effective rate of about 16.1% — while the marginal rate on the next dollar is 22%. It is also why the classic advice holds: a raise or a bonus is never “all taxed away,” because only the portion that crosses into the next bracket is taxed at the higher rate.
Capital gains have their own brackets
Long-term capital gains and qualified dividends are taxed at separate, lower rates: 0% up to $49,450 of taxable income (single) or $98,900 (joint), 15% up to $545,500/$613,700, and 20% above. Because they stack on top of ordinary income, a big gain can push your ordinary income into a higher bracket too — one reason to time sales across years.
Brackets and your paycheck
Employers withhold income tax using the same bracket structure plus your W-4 settings. Too little withheld and you owe at filing — potentially with a penalty; too much and you are lending the government your money interest-free until your refund arrives. Adjusting your W-4 is the fastest way to fix either.
Run the numbers
Use our 2026 federal income tax calculator to see your total tax, effective rate, and marginal bracket in seconds. Then check whether itemizing beats the standard deduction with the standard vs itemized calculator, fix your paycheck with the withholding calculator, and preview your refund with the refund estimator. Selling investments? The capital gains calculator applies the 0/15/20% rates above, and our bonus tax calculator shows what your marginal rate means for a year-end bonus. Self-employed? Read our guide to self-employment taxes in 2026.