What Are the 2026 Federal Tax Brackets?
The U.S. federal income tax system is progressive — meaning you only pay each rate on the income within that bracket, not on your total income. This is one of the most misunderstood facts in personal finance.
2026 Tax Brackets — Single Filers
| Tax Rate | Income Range | Tax Owed |
| 10% | $0 – $11,925 | $0 + 10% of amount over $0 |
| 12% | $11,926 – $48,475 | $1,192.50 + 12% over $11,925 |
| 22% | $48,476 – $103,350 | $5,578.50 + 22% over $48,475 |
| 24% | $103,351 – $197,300 | $17,651.50 + 24% over $103,350 |
| 32% | $197,301 – $250,525 | $40,199.50 + 32% over $197,300 |
| 35% | $250,526 – $626,350 | $57,231.50 + 35% over $250,525 |
| 37% | Over $626,350 | $188,769.75 + 37% over $626,350 |
2026 Tax Brackets — Married Filing Jointly
| Tax Rate | Income Range |
| 10% | $0 – $23,850 |
| 12% | $23,851 – $96,950 |
| 22% | $96,951 – $206,700 |
| 24% | $206,701 – $394,600 |
| 32% | $394,601 – $501,050 |
| 35% | $501,051 – $751,600 |
| 37% | Over $751,600 |
The Standard Deduction Reduces What You're Taxed On
Before the brackets apply, you subtract the standard deduction from your gross income:
- Single: $15,000
- Married filing jointly: $30,000
- Head of household: $22,500
What Is the Effective Tax Rate?
On $75,000 gross (single, standard deduction):
- Taxable income: $60,000
- First $11,925 taxed at 10% = $1,192.50
- $11,926 – $48,475 taxed at 12% = $4,386.00
- $48,476 – $60,000 taxed at 22% = $2,534.50
- Total federal tax: ~$8,113
- Effective rate: 10.8% (not 22%)
How Pre-Tax Deductions Lower Your Taxes
Every dollar you contribute pre-tax (401k, HSA, FSA) reduces your taxable income:
- $75,000 salary with $5,000 401k: taxable income drops to $55,000
- Federal tax savings: approximately $1,100 on that $5,000 contribution
- Net cost of $5,000 401k: about $3,900 after tax savings
State Taxes Are Separate
Federal brackets only cover federal income tax. Most states add their own income tax on top, ranging from 0% (no state tax in Texas, Florida, etc.) to over 13% (California's top rate). Use our state paycheck calculators to see your combined tax picture.