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2026 federal tax brackets explained
The U.S. uses a progressive tax system, which confuses a lot of people. Here is exactly how the 2026 brackets work — and why moving into a higher bracket doesn't tax all your income at that rate.
The 2026 brackets
| Rate | Single | Married filing jointly |
|---|---|---|
| 10% | $0 – $12,400 | $0 – $24,800 |
| 12% | $12,401 – $50,400 | $24,801 – $100,800 |
| 22% | $50,401 – $105,700 | $100,801 – $211,400 |
| 24% | $105,701 – $201,775 | $211,401 – $403,550 |
| 32% | $201,776 – $256,225 | $403,551 – $512,450 |
| 35% | $256,226 – $640,600 | $512,451 – $768,700 |
| 37% | $640,601+ | $768,701+ |
Source: IRS Revenue Procedure 2025-32 (2026 tax year), via the Tax Foundation.
The standard deduction
Before the brackets apply, you subtract the 2026 standard deduction: $16,100 (single), $32,200 (married filing jointly) or $24,150 (head of household). Only income above that is taxed.
How progressive brackets really work
The key thing people miss: only the income inside each bracket is taxed at that rate. If you are single and earn $60,000 of taxable income, you don't pay 22% on all of it — you pay 10% on the first $12,400, 12% on the next chunk, and 22% only on the part above $50,400.
Worked example
Single filer, $60,000 taxable income:
- 10% × $12,400 = $1,240
- 12% × ($50,400 − $12,400) = $4,560
- 22% × ($60,000 − $50,400) = $2,112
- Total ≈ $7,912 — an effective rate of about 13%, well below the 22% top bracket.
General information for 2026, not tax advice.