2026 Tax Year

Federal Tax Brackets

Progressive tax rates for single and married filing jointly status

S Single Filers

12%
$0 – $50,000
22%
$50,001 – $100,000
24%
$100,001 – $250,000
35%
$250,001+
Standard Deduction
$15,000

M Married Filing Jointly

12%
$0 – $100,000
22%
$100,001 – $200,000
24%
$200,001 – $500,000
35%
$500,001+
Standard Deduction
$30,000

Understanding Progressive Tax Brackets

The U.S. uses a progressive tax system, meaning your income is taxed at different rates across multiple brackets. You only pay the higher rate on income within that bracket, not on your entire income.

For example, if you're single and earn $75,000, you pay 12% on the first $50,000 and 22% only on the remaining $25,000.