IRS Announces Income Brackets and Tax Rates for 2026

The government regularly increases everything from Social Security benefits to retirement account limits to help counteract inflation.

The same goes for federal income tax brackets. And 2026 will be no exception: Every bracket is increasing, the IRS has announced.

An income bracket is simply a range of dollar amounts — specifically, a range of taxable income. Your bracket is important because it determines your tax rate and, in turn, how much taxes you ultimately owe the IRS.

What is taxable income?

No one is taxed on every dollar they earn. “Taxable income” refers to the portion of your total income that you actually owe taxes on.

The IRS uses a specific formula to determine your taxable income. It’s your total income minus all of the following:

• Your standard deduction or total itemized deductions
• The total adjustments (also known as above-the-line deductions) listed on Schedule I of your tax return, if applicable
• Your qualified business income deduction, if applicable

You can also find your taxable income listed on your past federal tax returns. On the 2024 return, for example, it’s on line 15.

Of course, it’s too early to know for certain what your taxable income for 2026 will be. But the taxable income listed on your most recent return should give you an idea.

Married filing jointly

For married couples who file a joint tax return, the 2026 income brackets and corresponding tax rates are as follows:

• Up to $24,800 (was $23,850 for 2025) — 10%
• More than $24,800 (was $23,850) — 12%
• More than $100,800 (was $96,950) — 22%
• More than $211,400 (was $206,700) — 24%
• More than $403,550 (was $394,600) — 32%
• More than $512,450 (was $501,050) — 35%
• More than $768,700 (was $751,600) — 37%

Let’s say, for example, your tax-filing status is married filing jointly and you and your spouse have a taxable income of $75,000 for 2026. You would fall into the “more than $24,800” bracket, and your tax rate would thus be 12%.

Qualifying surviving spouse

The income brackets for the tax-filing status of qualifying surviving spouse are the same as those for married filing jointly.

This status, which was previously known as qualifying widow(er), is reserved for people whose spouse died during the two tax years before the year for which a survivor is filing a return and who have a dependent child.

So, widows and widowers who lost their spouse in 2024 or 2025 and have a dependent child could use this filing status on their 2026 tax return instead of using the status of single.

Head of household

For taxpayers whose tax-filing status is head of household, the 2026 income brackets and corresponding tax rates are as follows:

• Up to $17,700 (was $17,000 for 2025) — 10%
• More than $17,700 (was $17,000) — 12%
• More than $67,450 (was $64,850) — 22%
• More than $105,700 (was $103,350) — 24%
• More than $201,750 (was $197,300) — 32%
• More than $256,200 (was $243,700) — 35%
• More than $640,600 (was $609,350) — 37%

Example: Your tax-filing status is head of household and your taxable income is $50,000 for 2026. You would fall into the “more than $17,700” bracket and your tax rate would thus be 12%.

The IRS’ definition of “head of household” is complex, but you can find out if you are eligible for this filing status by using the agency’s free filing-status tool.

Single

For the tax-filing status of single, the 2026 income brackets and corresponding tax rates are:

• Up to $12,400 (was $11,925 for 2025) — 10%
• More than $12,400 (was $11,925) — 12%
• More than $50,400 (was $48,475) — 22%
• More than $105,700 (was $103,350) — 24%
• More than $201,775 (was $197,300) — 32%
• More than $256,225 (was $250,525) — 35%
• More than $640,600 (was $626,350) — 37%

Example: Your filing status is single and your taxable income is $50,000 for 2026. You would fall into the “more than $12,400” bracket and your tax rate would be 12%.

Married filing separately

For married individuals who file a separate tax return from their spouse, the 2026 income brackets and corresponding tax rates are:

• Up to $12,400 (was $11,925 for 2025) — 10%
• More than $12,400 (was $11,925) — 12%
• More than $50,400 (was $48,475) — 22%
• More than $105,700 (was $103,350) — 24%
• More than $201,775 (was $197,300) — 32%
• More than $256,225 (was $250,525) — 35%
• More than $384,350 (was $365,600) — 37%

Example: Your tax-filing status is married filing separately and your taxable income is $50,000 for 2026. You would fall into the “more than $50,400” bracket and your tax rate would be 22%.