Taxes · Updated April 2026
2026 Federal Income Tax Brackets Explained
The 2026 brackets shifted up roughly 2.7% from 2025 to keep pace with inflation. Here's the full table, the standard deduction, the FICA caps, and what the numbers actually do to your take-home pay.
2026 brackets — single filers
| Rate | Taxable income (single) |
|---|---|
| 10% | $0 – $11,925 |
| 12% | $11,925 – $48,475 |
| 22% | $48,475 – $103,350 |
| 24% | $103,350 – $197,300 |
| 32% | $197,300 – $250,525 |
| 35% | $250,525 – $626,350 |
| 37% | $626,350+ |
2026 brackets — married filing jointly
| Rate | Taxable income (MFJ) |
|---|---|
| 10% | $0 – $23,850 |
| 12% | $23,850 – $96,950 |
| 22% | $96,950 – $206,700 |
| 24% | $206,700 – $394,600 |
| 32% | $394,600 – $501,050 |
| 35% | $501,050 – $751,600 |
| 37% | $751,600+ |
2026 standard deduction
- Single / Married filing separately: $15,000
- Head of household: $22,500
- Married filing jointly / Surviving spouse: $30,000
The standard deduction is subtracted from your gross income before the bracket math runs. For most filers it's bigger than what they could claim by itemizing, which is why roughly 90% of taxpayers now take the standard deduction.
FICA caps (Social Security & Medicare) for 2026
- Social Security tax: 6.2% on wages up to $184,500. Nothing above that cap is subject to Social Security.
- Medicare tax: 1.45% on all wages — no cap.
- Additional Medicare tax: an extra 0.9% on wages above $200,000 (single) or $250,000 (MFJ). Your employer starts withholding this once your year-to-date wages cross $200,000 regardless of filing status.
How progressive brackets actually work
A progressive system taxes each dollar at the rate for the bracket that dollar falls in — not your entire income at your top rate. The number people usually quote (the "22% bracket") is the rate on the last dollar — the marginal rate.
Take a single filer earning $60,000 in 2026. After the $15,000 standard deduction, taxable income is $45,000. The tax works out like this:
- 10% × first $11,925 = $1,192.50
- 12% × next $33,075 ($11,925 to $45,000) = $3,969
- Total federal income tax = $5,161.50
Marginal rate: 12%. Effective rate: 8.6% ($5,161.50 ÷ $60,000). The difference matters for decisions like 401(k) contributions — a pre-tax $1,000 contribution saves you 12 cents on the dollar, not 22 cents, unless your pre-deduction income was above $48,475.
Try it with your own numbers
Our free paycheck calculator applies all 2026 brackets and FICA caps automatically — just enter your gross salary, filing status, and state to see your exact take-home.
What changed from 2025
Each bracket threshold moved up about 2.7% from 2025 — the standard inflation adjustment the IRS makes every year. The standard deduction climbed from $14,600 (single) to $15,000, and the Social Security wage cap jumped from $176,100 to $184,500. The rate schedule (10% / 12% / 22% / 24% / 32% / 35% / 37%) didn't change — those rates are baked in through 2025 by the TCJA and extended by subsequent legislation.
How this interacts with state tax
Federal brackets apply in every state, but state income tax layers on top — unless you live in one of the nine states with no state income tax. See the state tax comparison for what $60K, $100K, and $200K take home in every state, or jump directly to a state page (California, New York, Texas, Florida) for a state-specific calculator.