US Federal Income Tax Brackets 2026: Complete Guide

The IRS released the 2026 federal income tax brackets through Revenue Procedure 2025-11, applying an inflation adjustment of approximately 2.8% to all seven bracket thresholds. For a single filer earning $100,000, the effective federal income tax rate works out to roughly 17.4% — not the 22% marginal rate they often quote when someone asks. Understanding why requires grasping how progressive taxation actually works: each dollar is taxed at the rate corresponding to its bracket, not at the rate of the highest bracket your total income reaches. This guide covers all seven 2026 brackets across every filing status, the updated standard deductions, FICA contributions, AMT exposure thresholds, and a step-by-step walkthrough of the free Tax Bracket Calculator that applies these numbers instantly.

How the US Progressive Tax System Works

The United States federal income tax is a marginal, progressive system. "Marginal" means each rate applies only to the income within that bracket — not to all your income. "Progressive" means the rates increase as income increases. These two properties together mean your effective tax rate is always lower than your marginal rate.

Consider a single filer with $80,000 of taxable income in 2026. Their top bracket is 22% — but they do not owe 22% of $80,000 ($17,600). They owe 10% on the first $11,925, 12% on the income from $11,925 to $48,475, and 22% only on the remaining $31,525 above $48,475. Total tax: $1,192.50 + $4,386 + $6,935.50 = $12,514. Effective rate: 15.6%. The marginal rate (22%) and the effective rate (15.6%) differ by nearly seven percentage points — a distinction that matters enormously for financial planning decisions.

The 2026 Federal Income Tax Brackets — Single Filers

The seven brackets for single filers in tax year 2026, per IRS Revenue Procedure 2025-11:^[1]

10% Bracket

Applies to taxable income from $0 to $11,925. Every single filer, regardless of total income, pays exactly 10% on their first $11,925 of taxable income. Maximum tax in this bracket: $1,192.50.

12% Bracket

Applies to taxable income from $11,925 to $48,475. Maximum tax in this bracket: $4,386. A single filer who earns up to $48,475 of taxable income pays a combined effective rate of approximately 11.5% on that full amount.

22% Bracket

Applies to taxable income from $48,475 to $103,350. This bracket captures most middle-income professional earners. Maximum tax in this bracket: $12,079. A single filer at $103,350 taxable income pays a combined effective rate of approximately 17.4%.

24% Bracket

Applies to taxable income from $103,350 to $197,300. Maximum tax in this bracket: $22,524. The jump from 22% to 24% is modest — two percentage points — which is why many planners focus more on crossing the 32% threshold when modeling deduction strategies.

32% Bracket

Applies to taxable income from $197,300 to $250,525. This is a significant step — the marginal rate jumps eight percentage points from 24%. At this level, every additional dollar of deductions (retirement contributions, charitable gifts, HSA contributions) saves $0.32 in federal tax. Maximum tax in this bracket: $17,032.

35% Bracket

Applies to taxable income from $250,525 to $626,350. Covers a wide range — from upper-middle income to very high earners. Maximum tax in this bracket: $131,511.

37% Bracket

Applies to all taxable income above $626,350. The top marginal rate. A single filer with $700,000 of taxable income pays 37% only on the $73,650 above $626,350 — not on their full $700,000. Total federal income tax at $700,000 gross: approximately $219,600, for an effective rate of 31.4%.

2026 Tax Brackets — Married Filing Jointly (MFJ)

The MFJ brackets are exactly double the single brackets for every rate except the 37%, which reflects a historical marriage penalty mitigation in the tax code:^[1]

10%: $0 — $23,850. 12%: $23,850 — $96,950. 22%: $96,950 — $206,700. 24%: $206,700 — $394,600. 32%: $394,600 — $501,050. 35%: $501,050 — $751,600. 37%: above $751,600.

For couples with similar incomes, MFJ often produces a "marriage bonus" — their combined income is taxed as if it belongs to one person who earns the combined total, which can be favorable when both spouses earn roughly equal amounts in the lower brackets. For couples where both spouses earn high incomes close to or above the 35% bracket threshold, the 37% bracket kicks in at $751,600 — higher than two single filers' combined $1,252,700 threshold, which represents a genuine bonus for high-earning couples.

2026 Tax Brackets — Head of Household (HoH)

Head of Household is available to unmarried taxpayers who pay more than half the cost of maintaining a home for a qualifying child or dependent. The HoH brackets are wider than Single but narrower than MFJ:^[1]

10%: $0 — $17,000. 12%: $17,000 — $64,850. 22%: $64,850 — $103,350. 24%: $103,350 — $197,300. 32%: $197,300 — $250,500. 35%: $250,500 — $626,350. 37%: above $626,350.

A single parent earning $80,000 under HoH owes substantially less than a single filer at the same income: the wider 10% and 12% brackets shelter more income from the 22% rate, saving approximately $1,000-$1,500 annually compared to single filing status.

2026 Standard Deductions

The standard deduction is the foundational deduction available to every taxpayer who does not itemize. For 2026:^[1]

Single: $15,000. Married Filing Jointly: $30,000. Head of Household: $22,500. Married Filing Separately: $15,000.

The standard deduction reduces gross income to arrive at taxable income. A single filer with $85,000 of gross income subtracts $15,000 to get $70,000 of taxable income — the figure to which the brackets actually apply. Since the Tax Cuts and Jobs Act of 2017 doubled the standard deduction, fewer than 14% of filers now itemize, according to IRS Statistics of Income data.^[2]

When Itemizing Beats the Standard Deduction

Itemized deductions typically make sense when the sum of mortgage interest, state and local taxes (SALT, capped at $10,000), charitable contributions, and qualified medical expenses exceeds the standard deduction. With the $15,000 single standard deduction, a homeowner needs more than $15,000 in deductible expenses to benefit from itemizing. For most renters and lower-balance mortgage holders, the standard deduction wins without analysis.

FICA: The Tax That Hits Before the Brackets

Federal Income Tax is not the only federal payroll tax. FICA — the Federal Insurance Contributions Act — funds Social Security and Medicare separately from the income tax brackets. FICA is not reduced by the standard deduction or itemized deductions.

Social Security Tax (OASDI)

Rate: 6.2% employee contribution, 6.2% employer contribution. For 2026, Social Security tax applies only up to the wage base limit — the IRS adjusts this annually for wage inflation. In 2025 the limit was $176,100; the 2026 limit is projected to be approximately $181,800 (final figure set by SSA in October 2025).^[3] Above this income level, the 6.2% employee Social Security tax stops. A worker earning $200,000 pays Social Security tax on only $181,800 of that.

Medicare Tax (HI)

Rate: 1.45% employee contribution, 1.45% employer contribution, no wage cap. High earners pay an additional 0.9% Additional Medicare Tax on wages above $200,000 (single) or $250,000 (MFJ), bringing the effective Medicare rate to 2.35% above those thresholds.^[4]

Self-Employment Tax

Self-employed individuals pay both the employee and employer portions of FICA — a total of 15.3% (12.4% Social Security + 2.9% Medicare) on net self-employment income, subject to the same wage base cap for Social Security. The employer half (7.65%) is deductible as an above-the-line deduction, partially offsetting the burden.

The Alternative Minimum Tax (AMT) in 2026

The Alternative Minimum Tax is a parallel tax system designed to ensure that high earners with large deductions still pay a minimum level of tax. In 2026, the AMT exemption amounts are:^[5]

Single: $88,100 exemption, phases out starting at $626,350. Married Filing Jointly: $137,000 exemption, phases out starting at $1,252,700.

AMT rates are 26% on the first $220,700 of AMTI (Alternative Minimum Taxable Income) above the exemption, and 28% above $220,700. Most middle-income taxpayers taking the standard deduction are not exposed to AMT — it primarily affects filers with large ISO stock option exercises, significant depreciation deductions, or substantial state and local tax deductions in excess of the SALT cap.

Checking Your AMT Exposure

You may owe AMT if your regular tax liability (after deductions) is lower than your AMT liability. Key triggers: Incentive Stock Option (ISO) exercises, large miscellaneous itemized deductions, significant accelerated depreciation, or very high income with large preference items. If your income is below $88,100 (single) before deductions, AMT does not apply.

Calculating Effective Tax Rate: A Step-by-Step Example

Consider a single filer with $120,000 gross income, no pre-tax deductions other than the standard deduction, and no investment income.

Step 1 — Adjusted Gross Income: $120,000 (no above-the-line deductions in this example).

Step 2 — Taxable Income: $120,000 − $15,000 standard deduction = $105,000.

Step 3 — Apply Brackets to $105,000 taxable income: 10% on $11,925 = $1,192.50. 12% on ($48,475 − $11,925) = $4,386. 22% on ($103,350 − $48,475) = $12,079. 24% on ($105,000 − $103,350) = $396. Total federal income tax = $18,053.50.

Step 4 — Effective Federal Income Tax Rate: $18,053.50 / $120,000 = 15.04%.

Step 5 — Add FICA: 6.2% Social Security on $120,000 = $7,440. 1.45% Medicare = $1,740. Total FICA = $9,180. Combined federal burden = $18,053.50 + $9,180 = $27,233.50. Total effective rate including FICA: 22.7%.

Filing Status: Marriage Bonus, Marriage Penalty, and Head of Household

Filing status is among the most consequential tax decisions a household makes. The IRS defines four statuses: Single, Married Filing Jointly, Married Filing Separately, and Head of Household. Each produces different bracket thresholds and standard deductions.

When MFJ Creates a Marriage Bonus

A marriage bonus occurs when the combined income of two spouses is taxed more favorably filing jointly than as two single filers. The classic scenario: one spouse earns $130,000, the other earns $30,000. As two single filers, the high-earning spouse pays a marginal rate of 24% on income above $103,350. Filing jointly, the combined $160,000 puts them solidly in the 22% bracket (MFJ 22% bracket tops out at $206,700). The difference in federal tax can be $2,000-$4,000 annually.

When MFJ Creates a Marriage Penalty

A marriage penalty arises when both spouses earn similar high incomes. The 37% bracket begins at $751,600 for MFJ — exactly double the $626,350 Single threshold, so there is no penalty at the very top. The real penalty zone is the 32% and 35% brackets: the MFJ thresholds are not quite double the Single thresholds above $394,600, meaning dual-income couples earning $250,000-$500,000 each can face a genuine penalty of several thousand dollars annually versus filing single.

Head of Household Advantage

A qualifying single parent with one child at home can file as Head of Household, gaining a $22,500 standard deduction (versus $15,000 for Single) and wider brackets at the 10% and 12% levels. At $70,000 gross income, the HoH filing status saves approximately $1,800 annually versus single filing.

2026 Tax Planning: Key Deduction and Credit Levers

Retirement Contributions

Traditional 401(k) and traditional IRA contributions reduce Adjusted Gross Income dollar-for-dollar. In 2026, the 401(k) employee contribution limit is $23,500 ($31,000 for those 50 and older). A single filer in the 22% bracket who maxes a 401(k) reduces their federal income tax bill by $5,170 ($23,500 × 22%). At the 24% bracket, the savings is $5,640. Use the Tax Bracket Calculator to model how a specific retirement contribution affects your bracket.

Health Savings Account (HSA)

HSA contributions for 2026: $4,300 for self-only HDHP coverage, $8,550 for family coverage. HSA contributions are above-the-line deductions — they reduce AGI regardless of whether you itemize. The triple tax advantage (pre-tax contributions, tax-free growth, tax-free qualified withdrawals) makes the HSA the most tax-efficient savings vehicle in the US code for those who qualify.

Child Tax Credit

The Child Tax Credit (CTC) provides $2,000 per qualifying child under 17. Up to $1,700 of the credit is refundable (Additional Child Tax Credit). The CTC phases out at $200,000 for single filers and $400,000 for MFJ, reducing by $50 for every $1,000 of income above the threshold. Unlike deductions (which reduce taxable income), credits reduce tax owed dollar-for-dollar — a $2,000 credit saves exactly $2,000 in taxes, regardless of your marginal bracket.

SALT Deduction Cap

The state and local tax (SALT) deduction remains capped at $10,000 under the TCJA provisions extended through 2025 and beyond. Taxpayers in high-tax states (California, New York, New Jersey, Illinois) who pay more than $10,000 in combined state income tax and property taxes receive no additional federal deduction benefit for the excess. This cap is the primary reason itemizing rarely beats the standard deduction for most filers.

How to Use the Tax Bracket Calculator

The free Tax Bracket Calculator on WOWHOW applies all 2026 brackets automatically. Here is the most effective workflow:

Step 1: Enter Gross Income

Enter your W-2 wages, freelance income, or total gross income for the year. The calculator handles all seven bracket levels automatically — you do not need to look up thresholds manually.

Step 2: Select Filing Status

Choose Single, Married Filing Jointly, Head of Household, or Married Filing Separately. The calculator applies the correct bracket thresholds and standard deduction for each status.

Step 3: Add Pre-Tax Deductions

Enter retirement contributions (401k, traditional IRA), HSA contributions, and any other above-the-line deductions. The calculator reduces gross income by these amounts before applying the standard deduction and brackets.

Step 4: Review the Bracket Breakdown

The output shows exactly how much income falls in each bracket and the tax at each level — the same calculation that CPAs and tax professionals run. The effective rate and marginal rate are shown side by side so you can see the difference clearly.

Step 5: Model Scenarios

The most powerful use of the calculator is scenario modeling: "What if I contribute $10,000 more to my 401k?" or "What if I take on $20,000 in freelance income this year?" Adjust the inputs and watch the tax liability recalculate in real time. This is the analysis that used to require a CPA appointment — now it takes 30 seconds.

Common 2026 Tax Bracket Misconceptions

Misconception 1: "Getting a raise put me in a higher bracket"

Only the incremental income above the bracket threshold is taxed at the higher rate. If you are a single filer at $47,000 of taxable income and receive a $3,000 raise, only the $1,525 above the $48,475 threshold is taxed at 22%. The rest continues at 12%. Your effective rate rises slightly — not dramatically.

Misconception 2: "My bonus is taxed at a higher rate"

Supplemental wages like bonuses are subject to a flat 22% federal withholding for amounts under $1 million (or at your actual marginal rate for the year on your return). If your actual marginal rate is lower than 22%, you will receive a refund for the excess withholding when you file. The bracket structure does not change for bonuses — supplemental withholding is a cash-flow timing issue, not a permanent higher tax rate.

Misconception 3: "Social Security benefits aren't taxed"

Up to 85% of Social Security benefits are subject to federal income tax for beneficiaries whose "combined income" (AGI + non-taxable interest + 50% of Social Security benefits) exceeds $34,000 for single filers or $44,000 for MFJ filers. The benefit inclusion rate starts at 50% above $25,000 (single) or $32,000 (MFJ). Social Security is taxed as ordinary income at your applicable marginal bracket rates.

State Income Tax Interaction

Federal income tax brackets determine only your federal liability. State income taxes are separate and vary dramatically: nine states (Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming) levy no broad-based personal income tax, while California tops out at 13.3% and New Jersey reaches 10.75% on high incomes. Most states that have income tax also use progressive bracket systems, adding several percentage points of marginal rate on top of the federal brackets.

The state income tax you pay is potentially deductible on your federal return as part of itemized deductions — subject to the $10,000 SALT cap — but the interaction between federal and state systems means effective planning requires modeling both simultaneously. The Tax Bracket Calculator covers federal brackets; add your state's effective rate to arrive at your total government tax burden.

Quarterly Estimated Tax Payments for 2026

Employees who have taxes withheld from paychecks generally do not need to worry about estimated payments. However, self-employed workers, investors with significant dividend or capital gains income, and anyone with substantial non-wage income must make quarterly estimated payments to avoid underpayment penalties.

The 2026 quarterly estimated tax due dates (federal): April 15 (Q1), June 16 (Q2), September 15 (Q3), January 15, 2027 (Q4). The safe harbor rule: pay either 100% of your prior year tax liability (110% if AGI exceeded $150,000) or 90% of your current year liability — whichever is smaller — to avoid penalties regardless of the final tax owed.

Tax-Advantaged Accounts: Maximizing Every Bracket

Traditional vs. Roth Decision

The traditional-vs-Roth question comes down to whether you expect to be in a higher or lower tax bracket in retirement than you are today. If you are in the 22% bracket now and expect to be in the 12% bracket in retirement, traditional contributions save you 10 percentage points of current tax — the deduction saves 22%, the withdrawal costs 12%. If you are young, early-career, and currently in the 12% bracket, Roth contributions at 12% today are likely cheaper than paying ordinary income rates in retirement when 401k balances have grown for 30+ years.

Mega Backdoor Roth

High earners who cannot contribute directly to a Roth IRA (income limits: $165,000 single, $246,000 MFJ for 2026) may use the Mega Backdoor Roth strategy if their 401(k) plan allows after-tax contributions and in-plan Roth conversions. The total 401(k) annual addition limit is $70,000 for 2026 — after accounting for $23,500 in employee contributions and employer matching, this leaves room for significant after-tax contributions that can be immediately converted to Roth status, bypassing the income limit for direct Roth IRA contributions.

Preparing for Tax Filing: Key Documents and Deadlines

Tax Year 2026 returns are due April 15, 2027. An automatic six-month extension (to October 15, 2027) is available by filing Form 4868 — but an extension to file is not an extension to pay. Any tax owed must be estimated and paid by April 15 to avoid penalties.

Key documents to gather: W-2 (wages from employers, due from employers by January 31, 2027), 1099-NEC (freelance income), 1099-DIV and 1099-INT (investment income), 1098 (mortgage interest paid), Form 1095-A if you received marketplace health insurance, and records of deductible contributions (charitable receipts, retirement contribution confirmations, HSA Form 5498-SA).

The 2026 Tax Year in Context

The 2026 brackets reflect the continued inflation adjustments mandated by the Tax Cuts and Jobs Act of 2017, which indexed all bracket thresholds to the Chained Consumer Price Index (C-CPI-U) rather than the traditional CPI. The inflation adjustment for 2026 was approximately 2.8%, applied uniformly across all thresholds and the standard deduction. This adjustment prevents "bracket creep" — the phenomenon where inflation pushes workers into higher nominal brackets even though their real purchasing power has not increased.

Looking ahead, the TCJA provisions are scheduled to sunset after 2025 under their original terms — which would have collapsed the seven brackets back toward five, doubled marginal rates in several middle-income ranges, and halved the standard deduction. Legislative action extended these provisions through 2025. The current brackets apply for 2026, but the tax landscape beyond 2027 remains subject to Congressional action. Anyone with long-horizon planning decisions (Roth conversions, large charitable gifts, business structure choices) should consult a tax professional about planning around the legislative uncertainty.

Disclaimer

This article is for informational and educational purposes only. It does not constitute tax, legal, or financial advice. Tax laws change frequently and individual situations vary. Consult a qualified CPA, enrolled agent, or tax attorney for personalized tax guidance. IRS publications and Revenue Procedures cited are the authoritative source for all figures.

References

1. IRS Revenue Procedure 2025-11 — 2026 Tax Year Inflation Adjustments
2. IRS Statistics of Income — Individual Income Tax Returns
3. Social Security Administration — Contribution and Benefit Base
4. IRS — Additional Medicare Tax Q&A
5. IRS Tax Topic 556 — Alternative Minimum Tax