2026 Federal Tax Brackets Explained
How US federal income tax brackets work, the 2026 brackets, and why moving up a bracket does not shrink your paycheck.
The United States uses a progressive tax system. Your income is divided into slices, and each slice is taxed at its own rate. Earning more can never leave you with less take-home pay just because you entered a higher bracket.
2026 brackets for single filers
| Rate | Taxable income up to |
|---|---|
| 10% | $12,400 |
| 12% | $50,400 |
| 22% | $105,700 |
| 24% | $201,775 |
| 32% | $256,225 |
| 35% | $640,600 |
| 37% | Above $640,600 |
The standard deduction for 2026 is $16,100 for single filers and $32,200 for married couples filing jointly. It is subtracted from your income before the brackets apply. Always confirm figures on the IRS website, as inflation adjustments and law changes can alter them.
Marginal vs effective tax rate
Your marginal rate is the rate on your last dollar of income. Your effective rate is your total tax divided by your income, and it is always lower. For example, a single filer with $75,000 of income has about $58,900 taxable after the standard deduction. Only the part above $50,400 is taxed at 22%. The first slices are taxed at 10% and 12%, so the overall federal rate is far below 22%.
Ways to lower taxable income
Pre-tax retirement contributions, HSA deposits, and certain credits reduce what you owe. Use the 401(k) field in the paycheck calculator to see the effect on each paycheck.
Updated October 2026. For information only, not tax advice.