Federal Tax Brackets 2026: Full IRS Rates, Standard Deduction, AMT, and FICA

The 2026 federal income tax brackets still use seven marginal rates: 10%, 12%, 22%, 24%, 32%, 35%, and 37%. Your total income is not taxed at one flat percentage. Instead, each slice of taxable income is taxed at the rate for that bracket.

For 2026, the standard deduction is $16,100 for Single and Married Filing Separately, $32,200 for Married Filing Jointly, and $24,150 for Head of Household. That means many households can reduce taxable income substantially before the first dollar is taxed.

2026 federal tax brackets by filing status

Single

• 10%: $0 to $12,400
• 12%: $12,400 to $50,400
• 22%: $50,400 to $105,700
• 24%: $105,700 to $201,775
• 32%: $201,775 to $256,225
• 35%: $256,225 to $640,600
• 37%: over $640,600

Married Filing Jointly

• 10%: $0 to $24,800
• 12%: $24,800 to $100,800
• 22%: $100,800 to $211,400
• 24%: $211,400 to $403,550
• 32%: $403,550 to $512,450
• 35%: $512,450 to $768,700
• 37%: over $768,700

Married Filing Separately

• 10%: $0 to $12,400
• 12%: $12,400 to $50,400
• 22%: $50,400 to $105,700
• 24%: $105,700 to $201,775
• 32%: $201,775 to $256,225
• 35%: $256,225 to $384,350
• 37%: over $384,350

Head of Household

• 10%: $0 to $17,750
• 12%: $17,750 to $67,350
• 22%: $67,350 to $107,350
• 24%: $107,350 to $201,775
• 32%: $201,775 to $256,200
• 35%: $256,200 to $640,600
• 37%: over $640,600

2026 standard deduction amounts

• Single: $16,100
• Married Filing Jointly: $32,200
• Married Filing Separately: $16,100
• Head of Household: $24,150

2026 AMT thresholds and phaseout points

• AMT exemption, Single and Head of Household: $90,100
• AMT exemption, Married Filing Jointly: $140,200
• AMT exemption, Married Filing Separately: $70,100
• Phaseout begins, Single and Head of Household: $626,350
• Phaseout begins, Married Filing Jointly: $1,252,700
• Phaseout begins, Married Filing Separately: $626,350

2026 FICA limits

• Social Security wage base: $184,500
• Social Security tax rate: 6.2% employee and 6.2% employer
• Medicare tax rate: 1.45% employee and 1.45% employer
• Additional Medicare tax: 0.9% above $200,000 single, $250,000 MFJ, and $125,000 MFS

How to use the brackets correctly

First subtract adjustments and either the standard deduction or itemized deductions from gross income. That gives you taxable income. Then apply each bracket only to the dollars that fall inside it. This is why moving into a higher bracket does not suddenly tax all of your income at the higher rate.

If you want to estimate your own bill quickly, use our Income Tax Calculator. It applies the marginal rates automatically and helps you compare filing statuses, deductions, and credits before tax season.

Frequently Asked Questions

How do federal tax brackets actually work? Federal tax brackets are progressive. That means the first portion of your taxable income is taxed at the lowest rate, then only the next slice is taxed at the next rate, and so on. You do not pay one rate on every dollar you earn.

What is the difference between a marginal tax rate and an effective tax rate? Your marginal rate is the rate applied to your last dollar of taxable income. Your effective rate is your total tax divided by your total taxable income, so it is usually lower than your top bracket because lower portions of income are taxed at lower rates.

What changed for 2026 tax brackets? The bracket structure stayed the same with seven federal rates, but the income thresholds, standard deduction amounts, AMT figures, and FICA limits were adjusted for inflation. Those updated thresholds are what matter for 2026 planning.

How do I find my tax bracket? Start with your filing status, estimate your taxable income after deductions, and then compare that number with the IRS bracket table for that status. Your top bracket is the bracket your last dollar falls into, but the lower brackets still apply to the earlier portions of income.

Do states use the same tax brackets as the federal government? No. State income tax systems vary widely. Some states use their own bracket schedules, some use a flat income tax, and some have no state income tax at all. Your federal bracket does not automatically tell you your state tax rate.