2026 individual income tax brackets
The federal individual income tax system uses seven marginal brackets, ranging from 10% up to 37%. "Marginal" means only the portion of your income that falls inside a given bracket is taxed at that bracket's rate — not your entire income. The specific income cutoffs shift every year for inflation and depend on your filing status.
Single taxpayers — Standard Deduction $16,100
| Rate | Income Range |
|---|---|
| 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 |
Married filing jointly & surviving spouses — Standard Deduction $32,200
| Rate | Income Range |
|---|---|
| 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 |
Married filing separately — Standard Deduction $16,100
| Rate | Income Range |
|---|---|
| 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 |
Head of household — Standard Deduction $24,150
| Rate | Income Range |
|---|---|
| 10% | $0 to $17,700 |
| 12% | $17,700 to $67,450 |
| 22% | $67,450 to $105,700 |
| 24% | $105,700 to $201,750 |
| 32% | $201,750 to $256,200 |
| 35% | $256,200 to $640,600 |
| 37% | Over $640,600 |
Estates & trusts
| Rate | Income Range |
|---|---|
| 10% | $0 to $3,300 |
| 24% | $3,300 to $11,700 |
| 35% | $11,700 to $16,000 |
| 37% | Over $16,000 |
Payroll & self-employment taxes
| Social Security tax rate — employers | 6.2% |
| Social Security tax rate — employees | 6.2% |
| Social Security tax rate — self-employed | 12.4% |
| Maximum earnings subject to Social Security tax | $184,500 |
| Maximum earnings subject to Medicare tax | Unlimited |
| Medicare tax rate — employers | 1.45% |
| Medicare tax rate — employees | 1.45% |
| Medicare tax rate — self-employed | 2.9% |
| Additional Medicare tax on wages/SE income above $200,000 single / $250,000 joint | 0.9% |
| Net investment income tax on MAGI above $200,000 single / $250,000 joint | 3.8% |
Business & investment figures
| C-corporation federal income tax rate | 21% flat |
| Section 179 expensing limit | $2,560,000 |
| Section 179 phaseout threshold | $4,090,000 |
| First-year bonus depreciation rate | 100% |
| Section 199A (QBI) deduction phaseout begins at | $201,750 single/HoH; $403,500 joint |
| Qualified small-employer HRA limit | $6,450 single / $13,100 family |
| Prior-year safe harbor for estimated taxes (higher-income taxpayers) | 110% of prior-year liability |
| Standard mileage rate — business | 72.5¢ (Jan–Jun) / 76¢ (Jul–Dec) |
| Standard mileage rate — medical | 20.5¢ (Jan–Jun) / 23.5¢ (Jul–Dec) |
| Standard mileage rate — moving (active-duty military only) | 20.5¢ (Jan–Jun) / 23.5¢ (Jul–Dec) |
| Standard mileage rate — charitable | 14¢ |
| Long-term capital gains — 0% bracket up to | $49,450 single / $98,900 joint |
| Long-term capital gains — 15% bracket | up to $545,500 single / $613,700 joint |
| Long-term capital gains — 20% bracket | above those thresholds |
| Unrecaptured Sec. 1250 gain rate | 25% |
| Collectibles capital gains rate | 28% |
Family & education figures
| Child Tax Credit (per child under 17) | $2,200 |
| Kiddie tax unearned income threshold (under 19) | $1,350 |
| Traditional/Roth IRA contribution limit | $7,500 under 50 / $8,600 age 50+ |
| SIMPLE IRA employee contribution limit | $17,000 under 50 / $21,000 age 50+ (+$1,250 ages 60–63) |
| SEP IRA contribution limit | 25% of compensation up to $72,000 |
| American Opportunity Credit (per student) | $2,500 |
| Lifetime Learning Credit (per return) | $2,000 |
| Student Loan Interest Deduction (per return) | $2,500 |
| Coverdell ESA contribution (per student) | $2,000 |
Because thresholds move every year and your bracket depends on your filing status and full financial picture, treat this page as a general orientation — not a substitute for running your specific numbers.