How tax brackets work
The US has seven federal income tax rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%. Each rate applies only to the slice of your taxable income that falls inside its bracket. Taxable income is your income after deductions, such as the standard deduction. Being "in the 22% bracket" means your last dollars are taxed at 22%, not all of your income.
Single filers
| Rate | 2025 taxable income | 2026 taxable income |
|---|---|---|
| 10% | $0 – $11,925 | $0 – $12,400 |
| 12% | $11,925 – $48,475 | $12,400 – $50,400 |
| 22% | $48,475 – $103,350 | $50,400 – $105,700 |
| 24% | $103,350 – $197,300 | $105,700 – $201,775 |
| 32% | $197,300 – $250,525 | $201,775 – $256,225 |
| 35% | $250,525 – $626,350 | $256,225 – $640,600 |
| 37% | over $626,350 | over $640,600 |
Married filing jointly (and qualifying surviving spouse)
| Rate | 2025 taxable income | 2026 taxable income |
|---|---|---|
| 10% | $0 – $23,850 | $0 – $24,800 |
| 12% | $23,850 – $96,950 | $24,800 – $100,800 |
| 22% | $96,950 – $206,700 | $100,800 – $211,400 |
| 24% | $206,700 – $394,600 | $211,400 – $403,550 |
| 32% | $394,600 – $501,050 | $403,550 – $512,450 |
| 35% | $501,050 – $751,600 | $512,450 – $768,700 |
| 37% | over $751,600 | over $768,700 |
Married filing separately
| Rate | 2025 taxable income | 2026 taxable income |
|---|---|---|
| 10% | $0 – $11,925 | $0 – $12,400 |
| 12% | $11,925 – $48,475 | $12,400 – $50,400 |
| 22% | $48,475 – $103,350 | $50,400 – $105,700 |
| 24% | $103,350 – $197,300 | $105,700 – $201,775 |
| 32% | $197,300 – $250,525 | $201,775 – $256,225 |
| 35% | $250,525 – $375,800 | $256,225 – $384,350 |
| 37% | over $375,800 | over $384,350 |
Head of household
| Rate | 2025 taxable income | 2026 taxable income |
|---|---|---|
| 10% | $0 – $17,000 | $0 – $17,700 |
| 12% | $17,000 – $64,850 | $17,700 – $67,450 |
| 22% | $64,850 – $103,350 | $67,450 – $105,700 |
| 24% | $103,350 – $197,300 | $105,700 – $201,750 |
| 32% | $197,300 – $250,500 | $201,750 – $256,200 |
| 35% | $250,500 – $626,350 | $256,200 – $640,600 |
| 37% | over $626,350 | over $640,600 |
Each range means "over the first amount, up to the second". The 2025 figures are from IRS Rev. Proc. 2024-40 and the 2026 figures from Rev. Proc. 2025-32.
Standard deductions
| Filing status | 2025 | 2026 |
|---|---|---|
| Single or married filing separately | $15,750 | $16,100 |
| Married filing jointly | $31,500 | $32,200 |
| Head of household | $23,625 | $24,150 |
The 2025 amounts are higher than the $15,000, $30,000 and $22,500 first announced for 2025, because the One, Big, Beautiful Bill raised them. For 2025 through 2028 there's also a new deduction of up to $6,000 for each person age 65 or older, on top of these amounts.
Worked example
A single filer earns $75,000 in wages and takes the standard deduction.
| 2025 | 2026 | |
|---|---|---|
| Income | $75,000 | $75,000 |
| − Standard deduction | $15,750 | $16,100 |
| = Taxable income | $59,250 | $58,900 |
| 10% bracket | 10% × $11,925 = $1,192.50 | 10% × $12,400 = $1,240 |
| 12% bracket | 12% × $36,550 = $4,386 | 12% × $38,000 = $4,560 |
| 22% bracket | 22% × $10,775 = $2,370.50 | 22% × $8,500 = $1,870 |
| Tax | $7,949 | $7,670 |
| Effective rate on $75,000 | 10.60% | 10.23% |
Same income, $279 less tax in 2026, because the brackets and the standard deduction rose with inflation. In both years this person is in the 22% bracket, but pays only about 10.2% to 10.6% of their income in federal income tax. That gap between the bracket (marginal rate) and the share you really pay (effective rate) is the most misunderstood part of income tax.
A married couple filing jointly with $150,000 of income would have $118,500 of taxable income in 2025 ($15,898 of tax) and $117,800 in 2026 ($15,340), both in the 22% bracket.
What isn't in the brackets
- Long-term capital gains and qualified dividends have their own 0%, 15% and 20% rates.
- Credits, such as the child tax credit, reduce the tax after it's worked out from the brackets.
- Social Security and Medicare (FICA) and state income taxes are separate.
Work out your own
The effective tax rate calculator shows your 2026 bracket, marginal and effective rate, and the tax in each bracket. The income tax calculator adds credits, the senior deduction and itemized deductions.
Sources
- IRS Rev. Proc. 2024-40: 2025 tax rate tables (§2.01)
- IRS Rev. Proc. 2025-32: 2026 tax rate tables (§4.01), capital gains rate amounts (§4.03) and standard deduction (§4.14)
- IRS IR-2025-103: tax inflation adjustments for tax year 2026 (also gives the revised 2025 standard deduction)
- IRS: One, Big, Beautiful Bill provisions – individuals and workers (2025 standard deduction, $6,000 senior deduction)