The federal marginal tax rate for an individual increases as income rises. A marginal tax rate is the rate at which tax is incurred on an additional dollar of income:
2026 Federal Income Tax Brackets, Married Taxpayers Filing Jointly
Tax rate
Taxable Income Bracket, Married Filing Jointly
Tax Liability, Married Filing Jointly
10%
$0–$24,800
10% of taxable income under $24,800
12%
$24,801–$100,800
$2,480 + 12% of income from $24,801–$100,800
22%
$100,801–$211,400
$11,600 + 22% of income from $100,801–$211,400
24%
$211,401–$403,550
$35,932 + 24% of income from $211,401–$403,550
32%
$403,551–$512,450
$82,048 + 32% of income from $403,551–$512,450
35%
$512,451–$768,700
$116,896 + 35% of income from $512,451–$768,700
37%
$768,701+
$206,584 + 37% of income above $768,700
Rounded to the nearest dollar. Taxable income = adjusted gross income minus deductions. For example, a married couple with $62,200 in adjusted gross income who claim the $32,200 standard deduction would have $30,000 in taxable income.
2026 Federal Income Tax Brackets, Single Taxpayers
Tax rate
Taxable Income Bracket, Single
Tax Liability, Single
10%
$0–$12,400
10% of taxable income under $12,401
12%
$12,401–$50,400
$1,240 + 12% of income from $12,401–$50,400
22%
$50,401–$105,700
$5,800 + 22% of income from $50,401–$105,700
24%
$105,701–$201,775
$17,966 + 24% of income from $105,701–$201,775
32%
$201,776–$256,225
$41,024 + 32% of income from $201,776–$256,225
35%
$256,226–$640,600
$58,448 + 35% of income from $256,226–$640,600
37%
$640,601+
$192,980 + 37% of income above $640,600
Rounded to the nearest dollar. Taxable income = adjusted gross income minus deductions. For example, a married couple with $62,200 in adjusted gross income who claim the $32,200 standard deduction would have $30,000 in taxable income.
2026 Federal Income Tax Brackets, Head of Household Taxpayers
Tax rate
Taxable Income Bracket, Head of Household
Tax Liability, Head of Household
10%
$0–$17,700
10% of taxable income under $17,701
12%
$17,701–$67,450
$1,770 + 12% of income from $17,701–$67,450
22%
$67,451–$105,700
$7,740 + 22% of income from $67,451–$105,700
24%
$105,701–$201,750
$16,155 + 24% of income from $105,701–$201,750
32%
$201,751–$256,200
$39,207 + 32% of income from $201,751–$256,200
35%
$256,201–$640,600
$56,631 + 35% of income from $256,201–$640,600
37%
$640,601+
$191,171 + 37% of income above $640,600
Rounded to the nearest dollar. Taxable income = adjusted gross income minus deductions. For example, a married couple with $62,200 in adjusted gross income who claim the $32,200 standard deduction would have $30,000 in taxable income.
2026 Federal Standard Deduction
Filing Status
Standard Deduction
Single
$16,100
Head of Household
$24,150
Married Filing Jointly
$32,200
2026 Federal Payroll Tax Rates and Thresholds
Tax
Tax Rate
Income Range at Which Tax Applies
FICA – Social Security
6.20%
First $184,500 in wages per worker*
FICA – Medicare
1.45%
All wages
Additional Medicare Tax
0.90%
Income above $250,000 for married filing jointly ($125,000 for married filing separately, $200,000 for all others)
*Per worker means that the taxable income base does not vary between single and married taxpayers. For example, in a married couple where each person makes $175,000, each person would pay $10,850 in Social Security taxes ($175,000 × 6.2%).
