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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.

Frequently Asked Questions

What are the 2026 federal income tax brackets?

For 2026, the federal income tax brackets are: 12% on income up to $50,000 (single) or $100,000 (married filing jointly); 22% on $50,001–$100,000 (single) or $100,001–$200,000 (MFJ); 24% on $100,001–$250,000 (single) or $200,001–$500,000 (MFJ); and 35% on income above $250,000 (single) or $500,000 (MFJ).

Does moving into a higher tax bracket mean all my income is taxed at the higher rate?

No. The US uses a progressive tax system. Only the income within each bracket is taxed at that bracket's rate. If you're a single filer earning $75,000, only $25,000 is taxed at 22% — the first $50,000 is taxed at 12%.

What is the standard deduction for 2026?

The 2026 standard deduction is $15,000 for single filers and $30,000 for married filing jointly. You subtract this from your gross income before applying the tax brackets.

What is the difference between marginal and effective tax rate?

Your marginal tax rate is the highest bracket rate that applies to your income. Your effective tax rate is the overall average percentage paid across all brackets. The effective rate is always lower than the marginal rate.