Yes, the due date for your 2025 federal income tax return is still months away. But the go-getters among us are already thinking about our 2026 federal tax returns.
It’s never too early to begin preparing for the next tax year (e.g., for setting withholding, retirement plan distributions, etc.). And there’s no better place to start your advance tax planning than with the federal income tax brackets and rates for 2026.
The IRS adjusts the federal tax brackets every year account for inflation. The tax agency recently released the new brackets for the 2026 tax year, and because the inflation rate has continued to slow from its 2022 peak, the bracket adjustments were smaller for yet another year.
Don’t be caught off guard when the new year finally arrives. Check out the new tax brackets now, and take the first step toward a lower tax bill for the 2026 tax year.
Federal Income Tax Rates for 2026
The federal tax rates themselves haven’t changed from 2025 to 2026, since they’re not impacted by inflation from one year to the next. For both years, the seven federal tax rates are 10%, 12%, 22%, 24%, 32%, 35%, and 37%.
Most of these tax rates were scheduled to rise starting with the 2026 tax year. That’s because the federal tax rates were lowered by the Tax Cuts and Jobs Act beginning with the 2018 tax year—but the rate reduction was only temporary. If the temporary reduction expired, the seven federal income tax rates would have reverted to 10%, 15%, 25%, 28%, 33%, 35%, and 39.6%.
But that scheduled rate hike was effectively canceled with the passage of the One Big Beautiful Bill (OBBB), which made those brackets permanent.
Related: Capital Gains Tax Rates for 2025 + 2026
Federal Income Tax Brackets for 2026
The federal income tax brackets for 2026 are in the tables below. Which table to use depends on your likely filing status for the 2025 tax year (i.e., single, married filing separately, married filing jointly, surviving spouse, or head of household).
The tables provide the tax rate, taxable income range, and tax calculation instructions for each tax bracket. So, once you determine your expected 2026 filing status and taxable income, you can predict the tax bracket you’ll be in—and highest tax rate you’ll pay.
[For the 2025 tax brackets, see Federal Tax Brackets and Rates for 2025 + 2026.]
2026 Tax Brackets for Single Filers
| Tax Rate | Taxable Income Range | Tax Calculation |
|---|---|---|
| 10% | $0 to $12,400 | 10% of taxable income |
| 12% | $12,401 to $50,400 | $1,240 plus 12% of amount over $12,400 |
| 22% | $50,401 to $105,700 | $5,800 plus 22% of amount over $50,400 |
| 24% | $105,701 to $201,775 | $17,966 plus 24% of amount over $105,700 |
| 32% | $201,776 to $256,225 | $41,024 plus 32% of amount over $201,775 |
| 35% | $256,226 to $640,600 | $58,448 plus 35% of amount over $256,225 |
| 37% | $640,601 or more | $192,979.25 plus 37% of amount over $640,600 |
2026 Tax Brackets for Married Couples Filing Jointly and Surviving Spouses
| Tax Rate | Taxable Income Range | Tax Calculation |
|---|---|---|
| 10% | $0 to $24,800 | 10% of taxable income |
| 12% | $24,801 to $100,800 | $2,480 plus 12% of amount over $24,800 |
| 22% | $100,801 to $211,400 | $11,600 plus 22% of amount over $100,801 |
| 24% | $211,401 to $403,550 | $35,932 plus 24% of amount over $211,400 |
| 32% | $403,551 to $512,450 | $82,048 plus 32% of amount over $403,550 |
| 35% | $512,451 to $768,700 | $116,896 plus 35% of amount over $512,451 |
| 37% | $768,701 or more | $206,583.50 plus 37% of amount over $768,701 |
2026 Tax Brackets for Married Couples Filing Separately
| Tax Rate | Taxable Income Range | Tax Calculation |
|---|---|---|
| 10% | $0 to $12,400 | 10% of taxable income |
| 12% | $12,401 to $50,400 | $1,240 plus 12% of amount over $12,400 |
| 22% | $50,401 to $105,700 | $5,800 plus 22% of amount over $50,400 |
| 24% | $105,701 to $201,775 | $17,996 plus 24% of amount over $105,700 |
| 32% | $201,776 to $256,225 | $41,024 plus 32% of amount over $201,775 |
| 35% | $256,226 to $384,350 | $58,448 plus 35% of amount over $256,225 |
| 37% | $384,350 or more | $103,291.75 plus 37% of amount over $384,350 |
2026 Tax Brackets for Head-of-Household Filers
| Tax Rate | Taxable Income Range | Tax Calculation |
|---|---|---|
| 10% | $0 to $17,700 | 10% of taxable income |
| 12% | $17,701 to $67,450 | $1,770 plus 12% of amount over $17,700 |
| 22% | $67,451 to $105,700 | $7,740 plus 22% of amount over $67,450 |
| 24% | $105,701 to $201,750 | $16,155 plus 24% of amount over $105,700 |
| 32% | $201,751 to $256,200 | $39,207 plus 32% of amount over $201,750 |
| 35% | $256,201 to $640,600 | $56,631 plus 35% of amount over $256,200 |
| 37% | $640,601 or more | $191,171 plus 37% of amount over $640,600 |
Related: What Is the Standard Deduction? [2025 + 2026]
Inflation Adjustments for the 2026 Tax Brackets
Inflation adjustments increase both the “floor” and “ceiling” of each tax bracket. They also expand the “width” of each bracket’s taxable income range (i.e., the gap between the bracket’s lower and upper income thresholds).
For instance, the 22% tax bracket for single filers applies to $53,375 of income for the 2024 tax year (i.e., income from $47,150 to $100,525), but it applies to $54,875 of income for 2025 (i.e., income from $48,475 to $103,350) and $55,300 of income in 2026 ($50,400 to $105,700). That’s an increase of about 2.8% to the bracket’s width from 2024 to 2025, and about 4% for 2025 to 2026. (For reference, the bracket ranges increased an eye-popping 7.1% from 2022 to 2023 and 5.4% from 2023 to 2024.)
The annual adjustments for inflation help prevent “bracket creep,” which is when you find yourself in a higher tax bracket from one year to the next even though your income grows slower than the rate of inflation.
For example, if Nicholas, who is a single filer, sees his taxable income grow from $102,000 to $105,000 from 2025 to 2026, he’s still going to be in the 22% bracket when he completes his 2026 tax return. However, if the bracket’s width hadn’t increased in 2026, then Nicholas would find himself in the 24% bracket, which would apply to single filers once 2026 income exceeds about $103,350.
A smaller increase to the brackets’ width can also push you down to a lower tax bracket.
For instance, if Harper’s income rises from $49,000 to $50,000 from 2025 to 2026, she would drop from the 22% bracket for singles for 2025 to the 12% bracket for 2026. But if the 22% bracket’s width had increased by only 2% for 2026, then Harper would remain in the 22% bracket for 2026, which would likely kick in around the $49,445 mark.
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