The Internal Revenue Service adjusts federal income tax brackets and the standard deduction every year for inflation. For tax year 2026 -- the return filed in early 2027 -- the agency published updated figures on October 9, 2025 in Revenue Procedure 2025-32, alongside IRS release IR-2025-103. The seven marginal rates (10%, 12%, 22%, 24%, 32%, 35%, and 37%) stay the same as in recent years. The One Big Beautiful Bill Act (OBBBA), signed July 4, 2025, made that seven-rate structure a permanent part of the tax code and cancelled a scheduled reversion to a 39.6% top rate that had been set to take effect after 2025. Every income threshold below, along with the standard deduction, moved higher for 2026 to reflect roughly 2.7% inflation.
This page collects the full 2026 bracket tables for all four filing statuses, the 2026 standard deduction (including the additional amount for filers age 65 and older or blind), the new OBBBA senior deduction, the OBBBA deductions tied to tip and overtime income, the alternative minimum tax (AMT) exemption, 2026 capital gains breakpoints, and a side-by-side comparison against 2025 figures. Every figure below traces to the primary sources listed at the end of this page.
What are the 2026 tax brackets for single filers?
A single filer's 2026 taxable income -- income remaining after the standard deduction or itemized deductions -- is taxed across seven bands, per IRS Rev. Proc. 2025-32:
| Rate | 2026 Taxable Income (Single) |
|---|---|
| 10% | $0 to $12,400 |
| 12% | $12,400 to $50,400 |
| 22% | $50,400 to $105,700 |
| 24% | $105,700 to $201,775 |
| 32% | $201,775 to $256,225 |
| 35% | $256,225 to $640,600 |
| 37% | Over $640,600 |
Only the income inside each band is taxed at that band's rate. A single filer with $80,000 of 2026 taxable income has a top marginal rate of 22%, but the effective rate across the full $80,000 is lower, since the first $12,400 is taxed at 10% and the next layer at 12% before any income reaches the 22% band.
What are the 2026 tax brackets for married filing jointly?
Married Filing Jointly and Qualifying Surviving Spouse thresholds for 2026 are exactly double the single-filer thresholds through the 32% bracket, but the top band narrows relative to two single incomes combined:
| Rate | 2026 Taxable Income (MFJ) |
|---|---|
| 10% | $0 to $24,800 |
| 12% | $24,800 to $100,800 |
| 22% | $100,800 to $211,400 |
| 24% | $211,400 to $403,550 |
| 32% | $403,550 to $512,450 |
| 35% | $512,450 to $768,700 |
| 37% | Over $768,700 |
Doubling the single-filer 35% ceiling of $640,600 would produce $1,281,200, but the joint 37% band actually begins at $768,700. This is the long-standing "penalty" at the very top of the joint schedule: two high-earning spouses filing together can reach the 37% band well before their combined income would reach 37% as two separate single filers.
What are the 2026 tax brackets for married filing separately?
Spouses who file separately face the narrowest brackets of the four statuses -- exactly half of the Married Filing Jointly thresholds in every band, including the top one:
| Rate | 2026 Taxable Income (MFS) |
|---|---|
| 10% | $0 to $12,400 |
| 12% | $12,400 to $50,400 |
| 22% | $50,400 to $105,700 |
| 24% | $105,700 to $201,775 |
| 32% | $201,775 to $256,225 |
| 35% | $256,225 to $384,350 |
| 37% | Over $384,350 |
The first six bands for Married Filing Separately are identical to the single-filer bands above; the schedules diverge only at the top, where the MFS 37% threshold ($384,350) sits far below the single-filer 37% threshold ($640,600). Several credits and deductions -- including the phase-out ranges for the senior deduction and the tip and overtime deductions described below -- also use lower thresholds for separate filers.
What are the 2026 tax brackets for head of household?
Head of Household brackets sit between single and joint thresholds in the lower and middle bands, then converge with the single-filer thresholds at 24% and above:
| Rate | 2026 Taxable Income (Head of Household) |
|---|---|
| 10% | $0 to $17,700 |
| 12% | $17,700 to $67,450 |
| 22% | $67,450 to $105,700 |
| 24% | $105,700 to $201,775 |
| 32% | $201,775 to $256,200 |
| 35% | $256,200 to $640,600 |
| 37% | Over $640,600 |
Head of Household status is available to an unmarried filer who pays more than half the cost of maintaining a home for a qualifying person. The 24%, 35%, and 37% thresholds match the single-filer schedule almost exactly for 2026; only the 32% ceiling differs by $25 ($256,200 versus $256,225 for single filers), a rounding artifact of the separate inflation calculation for each status.
What is the 2026 standard deduction?
The 2026 standard deduction, also set by Rev. Proc. 2025-32, rises for every filing status:
| Filing Status | 2026 Standard Deduction |
|---|---|
| Single | $16,100 |
| Married Filing Jointly | $32,200 |
| Married Filing Separately | $16,100 |
| Head of Household | $24,150 |
The standard deduction reduces taxable income before the bracket tables above apply. A single filer with $70,000 in 2026 wages and no itemized deductions subtracts the $16,100 standard deduction to arrive at $53,900 in taxable income, placing the top slice of that income in the 22% bracket rather than the 24% bracket.
What is the additional standard deduction for filers 65 and older or blind in 2026?
Filers who are age 65 or older, or blind, add an extra fixed amount on top of the base standard deduction shown above. The 2026 amounts are:
| Filing Status | Additional Amount (per qualifying condition) |
|---|---|
| Single or Head of Household | $2,050 |
| Married Filing Jointly or Separately (per spouse) | $1,650 |
The amounts stack for a filer who is both 65 or older and blind: a single filer meeting both conditions adds $4,100 ($2,050 x 2) to the base $16,100 standard deduction. A married couple filing jointly where both spouses are 65 or older adds $3,300 ($1,650 x 2) to the base $32,200 standard deduction.
What is the new OBBBA senior deduction for 2026?
Separate from the additional standard deduction above, OBBBA Section 70103 created a temporary bonus deduction under Internal Revenue Code Section 151(d)(5)(C) for filers age 65 or older. For 2026:
- The deduction is $6,000 per qualifying individual age 65 or older (so up to $12,000 on a joint return where both spouses qualify).
- It is available whether a filer itemizes or takes the standard deduction, and stacks on top of both.
- It phases out based on modified adjusted gross income (MAGI): the reduction begins at $75,000 MAGI for single filers and $150,000 for joint filers, reduced 6 cents for every dollar of MAGI above that threshold, fully eliminated once MAGI exceeds the threshold by $100,000 (at $175,000 single / $250,000 joint).
- The deduction requires a valid Social Security number and applies only to tax years 2025 through 2028; it is not a permanent addition to the code.
Are there 2026 deductions for tip and overtime income?
OBBBA also created two temporary above-the-line deductions that apply to 2026 income, both running through tax year 2028:
- Qualified tips: eligible workers may deduct up to $25,000 of qualified tip income reported on a federal return.
- Qualified overtime: the deduction covers the premium ("half") portion of time-and-a-half overtime pay, capped at $12,500 for a single filer and $25,000 on a joint return.
- Phase-out: both deductions phase out once MAGI exceeds $150,000 (single) or $300,000 (joint), reduced by $100 for every $1,000 of MAGI above the threshold.
- Ordinary payroll withholding on tips and overtime continues unchanged; both deductions are claimed on the return itself, not adjusted at the paycheck level.
What is the 2026 alternative minimum tax exemption?
The AMT exemption and phase-out thresholds for 2026, per the same IRS release:
| Filing Status | 2026 AMT Exemption | Phase-Out Begins At |
|---|---|---|
| Unmarried individuals | $90,100 | $500,000 |
| Married Filing Jointly | $140,200 | $1,000,000 |
Above the phase-out threshold, the exemption is reduced 25 cents for every dollar of alternative minimum taxable income (AMTI) over the limit. Separately, the 28% AMT rate applies to excess AMTI above $244,500 for most filers ($122,250 for spouses filing separately); AMTI below that threshold is taxed at 26%.
What are the 2026 capital gains tax rates?
Long-term capital gains and qualified dividends use their own three-rate schedule (0%, 15%, 20%), based on taxable income rather than the ordinary brackets above:
| Filing Status | 0% Rate | 15% Rate | 20% Rate |
|---|---|---|---|
| Single | $0 to $49,450 | $49,450 to $545,500 | Over $545,500 |
| Married Filing Jointly | $0 to $98,900 | $98,900 to $613,700 | Over $613,700 |
| Head of Household | $0 to $66,200 | $66,200 to $579,600 | Over $579,600 |
| Married Filing Separately | $0 to $49,450 | $49,450 to $306,850 | Over $306,850 |
A net investment income tax of 3.8% can also apply on top of these rates for higher-income filers; that threshold is set by statute rather than annual inflation adjustment and is unchanged for 2026.
How do 2026 brackets compare to 2025?
The rate structure is unchanged year over year -- still 10%, 12%, 22%, 24%, 32%, 35%, and 37% -- but every threshold and the standard deduction increased roughly 2.7% for inflation:
| Item | 2025 | 2026 |
|---|---|---|
| Single 10% ceiling | $11,925 | $12,400 |
| Single 37% floor | $626,350 | $640,600 |
| MFJ 10% ceiling | $23,850 | $24,800 |
| MFJ 37% floor | $751,600 | $768,700 |
| Single standard deduction | $15,750 | $16,100 |
| MFJ standard deduction | $31,500 | $32,200 |
| HoH standard deduction | $23,625 | $24,150 |
2025 figures reflect the rates and thresholds published in IRS Rev. Proc. 2024-40 as later confirmed for the increased 2025 standard deduction amounts enacted by OBBBA. Because both years use the same seven rates, a filer whose income and deduction items stay flat between 2025 and 2026 sees a slightly lower 2026 tax bill purely from the inflation-indexed threshold and deduction increases -- more income sits in lower bands, and a larger slice is shielded by the bigger standard deduction.
What is the highest marginal rate in 2026?
The highest marginal rate in 2026 is 37%. It applies to taxable income over $640,600 for single filers and heads of household, over $768,700 for married couples filing jointly, and over $384,350 for spouses filing separately. OBBBA made the current seven-rate structure, including the 37% top rate, a permanent feature of the tax code rather than a provision scheduled to expire.
None of the figures above are individualized: brackets, standard deduction amounts, and phase-out thresholds apply the same way to every filer within a status, but the deductions, credits, and elections that change a specific return -- itemizing versus the standard deduction, dependent-related credits, self-employment income, or multi-state exposure -- depend on the details of that return. A directory of vetted tax preparers by state is available at /directory/tax-preparers for filers looking for a licensed professional to review a specific situation, and the how to evaluate a tax pro guide covers credentials and questions worth asking before hiring one. Filers with 1099 income, capital gains, or other income not subject to withholding can also review the quarterly estimated tax hub for how the payment schedule interacts with these brackets.
Frequently Asked Questions
Is the 37% top rate scheduled to expire? No. OBBBA made the current seven-rate structure permanent, replacing the earlier sunset date that would have reverted the top rate to 39.6% after 2025.
Does the additional standard deduction for age 65+ replace the new OBBBA senior deduction? No, the two are separate and both apply. The additional standard deduction amount ($2,050 single/HoH or $1,650 per married spouse) has existed for years; the $6,000 OBBBA senior deduction is a new, temporary addition on top of it, running through 2028 only, and it phases out at higher incomes.
Are the tip and overtime deductions available in every state? These are federal deductions only. State income tax treatment of tip and overtime income varies by state and is outside the scope of this federal bracket reference.
Do these brackets apply to self-employment income? The same ordinary income brackets apply to net self-employment income once it is included in taxable income, in addition to self-employment tax. Filers with substantial 1099 or business income often owe quarterly estimated payments; see the quarterly estimated tax hub for the payment calendar.