2026 Federal Income Tax Brackets Explained
Updated June 12, 2026 · PayCalc Editorial
The US has seven federal income tax brackets in 2026. Here is exactly what they are and how they actually work.
2026 federal tax brackets (single filer)
| Taxable income | Rate |
|---|---|
| $0 – $12,400 | 10% |
| $12,400 – $50,400 | 12% |
| $50,400 – $105,700 | 22% |
| $105,700 – $201,775 | 24% |
| $201,775 – $256,225 | 32% |
| $256,225 – $640,600 | 35% |
| Over $640,600 | 37% |
The 2026 standard deduction for a single filer is $16,100, so your first $16,100 of income is effectively tax-free.
Brackets are marginal — you do not pay one rate on everything
Only the income inside each bracket is taxed at that bracket's rate. A single filer with $100,000 of income pays 10% on the first $12,400, 12% on the next band, and 22% only on the portion above $50,400 — an effective rate near 14%, not 22%.
Estimate your exact tax with the federal income tax calculator.
Other filing statuses
Married-filing-jointly thresholds are roughly double the single amounts; head-of-household sits in between. The calculator supports all four filing statuses.