2026 federal income tax brackets
| Taxable income | Rate | Tax owed |
|---|---|---|
| Up to $12,400 | 10% | 10% of taxable income |
| $12,400 – $50,400 | 12% | $1,240 + 12% over $12,400 |
| $50,400 – $105,700 | 22% | $5,800 + 22% over $50,400 |
| $105,700 – $201,775 | 24% | $17,966 + 24% over $105,700 |
| $201,775 – $256,225 | 32% | $41,024 + 32% over $201,775 |
| $256,225 – $640,600 | 35% | $58,448 + 35% over $256,225 |
| Over $640,600 | 37% | $192,979 + 37% over $640,600 |
| Taxable income | Rate | Tax owed |
|---|---|---|
| Up to $24,800 | 10% | 10% of taxable income |
| $24,800 – $100,800 | 12% | $2,480 + 12% over $24,800 |
| $100,800 – $211,400 | 22% | $11,600 + 22% over $100,800 |
| $211,400 – $403,550 | 24% | $35,932 + 24% over $211,400 |
| $403,550 – $512,450 | 32% | $82,048 + 32% over $403,550 |
| $512,450 – $768,700 | 35% | $116,896 + 35% over $512,450 |
| Over $768,700 | 37% | $206,584 + 37% over $768,700 |
| Taxable income | Rate | Tax owed |
|---|---|---|
| Up to $17,700 | 10% | 10% of taxable income |
| $17,700 – $67,450 | 12% | $1,770 + 12% over $17,700 |
| $67,450 – $105,700 | 22% | $7,740 + 22% over $67,450 |
| $105,700 – $201,750 | 24% | $16,155 + 24% over $105,700 |
| $201,750 – $256,200 | 32% | $39,207 + 32% over $201,750 |
| $256,200 – $640,600 | 35% | $56,631 + 35% over $256,200 |
| Over $640,600 | 37% | $191,171 + 37% over $640,600 |
| Taxable income | Rate | Tax owed |
|---|---|---|
| Up to $12,400 | 10% | 10% of taxable income |
| $12,400 – $50,400 | 12% | $1,240 + 12% over $12,400 |
| $50,400 – $105,700 | 22% | $5,800 + 22% over $50,400 |
| $105,700 – $201,775 | 24% | $17,966 + 24% over $105,700 |
| $201,775 – $256,225 | 32% | $41,024 + 32% over $201,775 |
| $256,225 – $384,350 | 35% | $58,448 + 35% over $256,225 |
| Over $384,350 | 37% | $103,292 + 37% over $384,350 |
Pick your filing status above. Read the third column as the IRS states it: a fixed amount of tax on everything below the band, plus that band’s rate on the part of your income inside it. So “$1,240 + 12% over $12,400” means exactly that. The phrasing is doing real work, and it is why the next section matters.
How the brackets actually work
Being “in the 24% bracket” does not mean 24% of your income goes to the IRS. The rates are marginal: each slice of income is taxed at the rate for the band it falls in, and only the slice above a threshold pays the higher rate. Your first dollars are always taxed at the lowest rate, whatever you earn in total.
Two consequences follow. A raise that crosses a threshold taxes only the new money at the higher rate, so it cannot reduce your take-home pay. And the rate to weigh a deduction or an extra retirement contribution against is your marginal one, because that is what the last dollar pays.
The brackets apply to taxable income, not to earnings. Subtract the standard deduction or your itemised deductions first — for most filers the standard deduction is larger, and it means a real slice of income is taxed at nothing at all.
2026 standard deduction
Taken instead of itemising, and taken by most filers because it exceeds what they could itemise. Additional amounts apply if you are 65 or older, or blind.
A worked example
- $90,000 of income, less the $16,100 standard deduction, leaves $73,900 of taxable income
- $12,400 taxed at 10% — $1,240
- $38,000 taxed at 12% — $4,560
- $23,500 taxed at 22% — $5,170
Every figure there is computed from the schedule above, so it cannot drift from the table beside it. The two rates at the bottom are the point: the marginal rate describes your next dollar, the effective rate all of them, and the second is always lower. The paycheck calculator runs it against your own income, with Social Security and Medicare included.
The rest of the 2026 numbers
Long-term capital gains use their own schedule, not the rates above — the capital gains tax calculator shows how a gain stacks on your ordinary income. Contribution limits belong here because money into a traditional 401(k) or IRA cuts taxable income now — the most direct way to change which band your last dollar lands in.
Where these figures come from
The rate schedules and standard deduction come from the IRS Revenue Procedure that sets them, the payroll rates from the IRS’s own topic page, and the contribution limits from the annual cost-of-living release — all named and dated in the rail. Nothing here is copied from another publisher, and no figure is typed into the template: each is read from the source file as the page renders.
Two limits, stated plainly. This page covers 2026 as published: we do not show prior-year brackets, because that would mean hand-entering numbers from a release we do not fetch. And it is federal only — state income tax varies far too much between jurisdictions to summarise responsibly without a sourced dataset for each one.
Tax bracket questions people ask
What tax bracket am I in?
The bracket your last dollar of taxable income falls into. Take your income, subtract the standard deduction or your itemised deductions, then find that figure in the schedule for your filing status. Note that this is your marginal bracket — the share of your income you actually pay is lower.
Does moving into a higher bracket mean I take home less?
No. Only the income above the threshold is taxed at the higher rate, so a raise always leaves you with more after tax. The idea that crossing a bracket costs you money is the most persistent myth in personal tax, and the marginal structure is why it is wrong.
What is the difference between marginal and effective tax rate?
Your marginal rate is what the next dollar you earn is taxed at. Your effective rate is your total tax divided by your total income, which is always lower because the earlier slices were taxed less. Use the marginal rate for decisions and the effective rate to understand what you paid.
Are the brackets adjusted for inflation?
Yes. The IRS adjusts the thresholds and the standard deduction each year, which is why they change even when the rates themselves do not. The adjustment is published in an annual Revenue Procedure, which is the document this page reads.
Do capital gains use these brackets?
Long-term gains do not — they have their own 0%, 15% and 20% thresholds, listed above. Short-term gains, on assets held a year or less, are taxed as ordinary income at the rates in the schedules.