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Federal tax · 2026

IRS Federal Income Tax Brackets

The current 2026 brackets, standard deduction and key limits, taken from the IRS Revenue Procedure and verified on 2026-07-22 — the same figures behind every calculator on this site.

For 2026, federal income tax runs from 10% to 37% across seven brackets. A single filer's standard deduction is $16,100 ($32,200 married filing jointly), and the top 37% rate applies only to taxable income above $640,600.

Brackets are marginal — each rate applies only to the income inside its band, not to your whole income. Thresholds below are taxable income, after the standard deduction.

RateSingle — taxable incomeMarried filing jointly
10%$0 – $12,400$0 – $24,800
12%$12,400 – $50,400$24,800 – $100,800
22%$50,400 – $105,700$100,800 – $211,400
24%$105,700 – $201,775$211,400 – $403,550
32%$201,775 – $256,225$403,550 – $512,450
35%$256,225 – $640,600$512,450 – $768,700
37%over $640,600over $768,700

Top rate 37%. Social Security wage base $184,500; 401(k) elective-deferral limit $24,500.

When the 2027 brackets arrive

The IRS adjusts brackets, the standard deduction and dozens of other figures for inflation each year, and publishes them in a Revenue Procedure. Historically that has landed in late October or November — a pattern from past years, not a scheduled date. The IRS does not announce it in advance.

When it lands we read the Revenue Procedure itself, update the data file the calculators run on, and this page changes with them. We do not publish predicted figures: an estimated bracket is a made-up number, and this is the one page where being first matters less than being right.

When it has landed before

Tax yearRevenue ProcedureReleased
2026Rev. Proc. 2025-32October 2025
2025Rev. Proc. 2024-40October 2024
2024Rev. Proc. 2023-34November 2023

What the brackets do not tell you

A bracket is not your tax rate. Because the system is marginal, a single filer earning $100,000 sits in the 22% bracket but pays an effective federal rate closer to 13% — the lower bands are taxed at their own rates first. Run your own number with the income tax calculator, or see the whole paycheck including FICA and state tax with the paycheck calculator.

Common questions

What are the 2026 federal income tax brackets?
Seven rates from 10% to 37%. For a single filer the top 37% rate starts above $640,600 of taxable income, and the standard deduction is $16,100 single / $32,200 married filing jointly. These are taxable-income thresholds, applied after the deduction.
When does the IRS announce next year's brackets?
The inflation adjustments are published in a Revenue Procedure, historically in late October or November. That is a pattern from previous years, not a scheduled date — the IRS does not pre-announce it. The 2027 figures will be added here once the Revenue Procedure is published and read.
Does a higher bracket tax all of my income at that rate?
No. Brackets are marginal: only the income above each threshold is taxed at that bracket's rate. Someone in the 22% bracket pays 10% and 12% on the income below it, which is why effective rates are always well below the bracket rate.
Why do the brackets change every year?
They are indexed to inflation so that a raise matching inflation does not push you into a higher bracket in real terms — 'bracket creep'. The standard deduction, contribution limits and dozens of other figures are adjusted the same way.

Where these figures come from

Read from the IRS Revenue Procedure for the tax year and stored in the versioned data file the calculators use, last verified 2026-07-22. Nothing here is estimated or carried forward from a previous year.

Full methodology & sources → · data update log · report an error

Federal figures only, for the 2026 tax year. State income tax is separate. General information, not tax advice.