2026 income tax brackets
| Rate | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 10% | $0 – $12,400 | $0 – $24,800 | $0 – $17,700 |
| 12% | $12,400 – $50,400 | $24,800 – $100,800 | $17,700 – $67,450 |
| 22% | $50,400 – $105,700 | $100,800 – $211,400 | $67,450 – $105,700 |
| 24% | $105,700 – $201,775 | $211,400 – $403,550 | $105,700 – $201,750 |
| 32% | $201,775 – $256,225 | $403,550 – $512,450 | $201,750 – $256,200 |
| 35% | $256,225 – $640,600 | $512,450 – $768,700 | $256,200 – $640,600 |
| 37% | over $640,600 | over $768,700 | over $640,600 |
The amounts are taxable income – income after the standard deduction ($16,100 single, $32,200 joint, $24,150 head of household) or itemized deductions. Married filing separately uses the single thresholds except the 35% bracket, which ends at $384,350.
Marginal vs effective rate
Your marginal rate is the rate on your next dollar of income – the bracket you are “in”. Your effective rate is total tax divided by income, and it is always lower because the first dollars are taxed at 10% and 12%.
Single filer, $100,000 gross income
Federal income tax$13,1702026 brackets
- Tax bracket (marginal rate)
- 22%
- Effective rate
- 13.17%
- Taxable income
- $83,900
Tax by bracket
| Rate | Taxable income range | Your income in it | Tax |
|---|---|---|---|
| 10% | $0 – $12,400 | $12,400 | $1,240 |
| 12% | $12,400 – $50,400 | $38,000 | $4,560 |
| 22% | $50,400 – $105,700 | $33,500 | $7,370 |
| 24% | $105,700 – $201,775 | $0 | $0 |
| 32% | $201,775 – $256,225 | $0 | $0 |
| 35% | $256,225 – $640,600 | $0 | $0 |
| 37% | over $640,600 | $0 | $0 |
Long-term capital gains rates
Gains on investments held more than a year and qualified dividends have their own brackets – 0%, 15% and 20% – stacked on top of your other income. See the capital gains tax calculator.