The United States uses a progressive tax system where higher income is taxed at higher rates. The 2026 federal tax brackets determine how much of your income falls into each rate category.
Tax brackets are marginal — meaning only the portion of income within each bracket is taxed at that rate. For example, if you earn $50,000 as a single filer, your first $11,000 is taxed at 10%, the next $33,725 at 12%, and the remaining $5,275 at 22%.
Use our Tax Calculator to instantly compute your federal tax liability based on the 2026 brackets.
The 2026 single filing brackets are: - 10%: $0 – $11,000 - 12%: $11,001 – $44,725 - 22%: $44,726 – $95,375 - 24%: $95,376 – $182,100 - 32%: $182,101 – $231,250 - 35%: $231,251 – $578,125 - 37%: Over $578,125
These brackets are adjusted annually for inflation, so your tax burden may change even with the same nominal income.
For married couples filing jointly, the 2026 brackets are: - 10%: $0 – $22,000 - 12%: $22,001 – $89,450 - 22%: $89,451 – $190,750 - 24%: $190,751 – $364,200 - 32%: $364,201 – $462,500 - 35%: $462,501 – $693,750 - 37%: Over $693,750
Married filing separately brackets are generally half the married joint amounts, though high earners face limitations.
Your marginal tax rate is the rate on your last dollar earned. Your effective tax rate is your total tax divided by total income. For most taxpayers, the effective rate is significantly lower than the marginal rate.
Example: A single filer earning $75,000 has a marginal rate of 22% but an effective rate of approximately 14.5% after standard deduction and marginal calculation.
The standard deduction for 2026 is $14,600 for single filers and $29,200 for married filing jointly. This amount is subtracted from your gross income before brackets are applied.
Some taxpayers benefit more from itemizing deductions — mortgage interest, charitable contributions, state taxes, and medical expenses above thresholds.