Updated October 1, 2026. Quick answer: For tax year 2026, the return you file in 2027, the federal rates run from 10% to 37%. The 37% rate starts above $640,600 of taxable income for single filers and above $768,700 for married couples filing jointly. The IRS set these thresholds in Revenue Procedure 2025-32, and the standard deduction comes off your income before any bracket applies.
Read box by box from the IRS form text: Form W-2G box 1, Form W-2G lottery winnings and Form W-2G sports wagering winnings.
Foreign tax credit (Form 1116) and alternative minimum tax (Form 6251) for 2025, read line by line: Form 6251 lines 5 to 7.
Form 1040 for 2025, lines 12 to 38 read line by line: Form 1040 line 12, Form 1040 line 16 and Form 1040 lines 17 and 18.
Form 1040 for 2025, read line by line: Form 1040 line by line, Form 1040 line 6a and 6b and Form 1040 lines 9, 10 and 11.
Read box by box from the IRS form text: Form 1098-T box 4, Form 1098-T box 7 and Form 1098-E box 1.
Read box by box from the IRS instructions: SSA-1099 box 3, SSA-1099 box 4 and SSA-1099 box 5.
The employee copy of Form W-2, read box by box: W-2 box 10, W-2 boxes 15 to 17 and W-2 boxes 18 to 20.
The employee copy of Form W-2, read box by box: W-2 boxes 1 to 8, W-2 box 5 and W-2 box 6.
More IRS forms and schedules, read line by line: Schedule 2 instructions.
More IRS forms and schedules, read line by line: Form 8997 instructions.
More IRS forms and schedules, read line by line: Form 1040-ES instructions, Form 1040-SR instructions and Form 8814 instructions.
Price a sale against the 2026 capital gains rates: capital gains tax calculator.
The 2025 table, for the return filed a year earlier: the 2025 tax brackets.
More 2026 tax figures: the 2026 SALT cap, the 2026 short-term capital gains rules, the 2026 QBI thresholds and the 2026 AMT exemption.
2026 tax brackets for single filers
These are the rates for unmarried individuals who are not surviving spouses or heads of household.
| Rate | Taxable income | Tax at the start of the bracket |
|---|---|---|
| 10% | Up to $12,400 | $0 |
| 12% | Over $12,400 up to $50,400 | $1,240 |
| 22% | Over $50,400 up to $105,700 | $5,800 |
| 24% | Over $105,700 up to $201,775 | $17,966 |
| 32% | Over $201,775 up to $256,225 | $41,024 |
| 35% | Over $256,225 up to $640,600 | $58,448 |
| 37% | Over $640,600 | $192,979.25 |
2026 tax brackets for married filing jointly
These rates apply to married couples who file one joint return and to surviving spouses.
| Rate | Taxable income | Tax at the start of the bracket |
|---|---|---|
| 10% | Up to $24,800 | $0 |
| 12% | Over $24,800 up to $100,800 | $2,480 |
| 22% | Over $100,800 up to $211,400 | $11,600 |
| 24% | Over $211,400 up to $403,550 | $35,932 |
| 32% | Over $403,550 up to $512,450 | $82,048 |
| 35% | Over $512,450 up to $768,700 | $116,896 |
| 37% | Over $768,700 | $206,583.50 |
2026 tax brackets for head of household
These rates apply to unmarried taxpayers who qualify as head of household.
| Rate | Taxable income | Tax at the start of the bracket |
|---|---|---|
| 10% | Up to $17,700 | $0 |
| 12% | Over $17,700 up to $67,450 | $1,770 |
| 22% | Over $67,450 up to $105,700 | $7,740 |
| 24% | Over $105,700 up to $201,750 | $16,155 |
| 32% | Over $201,750 up to $256,200 | $39,207 |
| 35% | Over $256,200 up to $640,600 | $56,631 |
| 37% | Over $640,600 | $191,171 |
2026 tax brackets for married filing separately
These rates apply to married individuals who file separate returns. Every threshold is half the joint threshold, and the thresholds match the single filer brackets until the 35% bracket, which ends at $384,350 for separate filers and $640,600 for single filers.
| Rate | Taxable income | Tax at the start of the bracket |
|---|---|---|
| 10% | Up to $12,400 | $0 |
| 12% | Over $12,400 up to $50,400 | $1,240 |
| 22% | Over $50,400 up to $105,700 | $5,800 |
| 24% | Over $105,700 up to $201,775 | $17,966 |
| 32% | Over $201,775 up to $256,225 | $41,024 |
| 35% | Over $256,225 up to $384,350 | $58,448 |
| 37% | Over $384,350 | $103,291.75 |
How the brackets work
Each rate applies only to the slice of taxable income inside its bracket. A single filer with $100,000 of taxable income pays 10% on the first $12,400, 12% on the next $38,000 (computed as $50,400 minus $12,400) and 22% on the remaining $49,600 (computed as $100,000 minus $50,400). Using the Revenue Procedure’s own row for the 22% bracket, the tax is $5,800 plus 22% of the excess over $50,400, which comes to $16,712. Adding the three slices separately gives $16,712, the same figure. This worked example is computed here and is not an IRS example.
The brackets apply to taxable income, which is what remains after the deduction. For the 2026 deduction amounts see the 2027 standard deduction page, which restates the 2026 amounts.
2026 long-term capital gains thresholds
The same Revenue Procedure sets the income points where the long-term capital gains rate steps up. The maximum zero rate amount is the top of the 0% rate and the maximum 15% rate amount is the top of the 15% rate. Income above the second figure is taxed at the higher capital gains rate.
| Filing status | Maximum 0% rate amount | Maximum 15% rate amount |
|---|---|---|
| Married filing jointly and surviving spouses | $98,900 | $613,700 |
| Head of household | $66,200 | $579,600 |
| Single and other individuals | $49,450 | $545,500 |
| Married filing separately | $49,450 | $306,850 |
When the numbers were announced
The IRS released the tax year 2026 inflation adjustments on October 9, 2025, in release IR-2025-103. The agency has not yet published 2027 brackets, so the 2027 brackets page explains the method and the status instead of listing figures.
Common mistakes
- Applying the top rate to all income. Only the slice above the threshold is taxed at 37%.
- Starting from gross income. The brackets apply to taxable income, after the deduction.
- Using the 2026 table on the return filed in 2026. That return covers tax year 2025.
- Using the single brackets for married filing separately. They match only until the 35% bracket ends.
Related: the 2027 brackets and their status, the senior deduction page, and the 2026 retirement numbers hub.
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Answer againSources
- IRS Revenue Procedure 2025-32, 2026 inflation adjusted items: https://www.irs.gov/pub/irs-drop/rp-25-32.pdf
- IRS news release IR-2025-103 (Oct. 9, 2025), tax inflation adjustments for tax year 2026: https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill
Sources: the primary documents linked above, read on October 1, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the plan administrator or the agency itself is the right place to confirm anything consequential.