2026 Federal Tax Brackets
Effective 2026-04-28
The federal income tax brackets for tax year 2026, sourced directly from the same IRS publications the Breakeven calculator uses. Brackets are marginal: each rate applies only to the portion of taxable income within that bracket, not the whole income.
2026 standard deduction
The standard deduction is the flat dollar amount subtracted from your gross income before brackets apply. For 2026 (per IRS Revenue Procedure 2025-32):
| Filing status | Standard deduction |
|---|---|
| Single or Married filing separately | $16,100 |
| Married filing jointly | $32,200 |
| Head of household | $24,150 |
2026 Single filer brackets
Applies after the standard (or itemized) deduction is subtracted. The marginal rate on the last dollar earned is usually higher than the effective rate on total income.
| Taxable income | Marginal rate |
|---|---|
| $0 – $12,400 | 10% |
| $12,400 – $50,400 | 12% |
| $50,400 – $105,700 | 22% |
| $105,700 – $201,775 | 24% |
| $201,775 – $256,225 | 32% |
| $256,225 – $640,600 | 35% |
| $640,600 and up | 37% |
2026 Married Filing Jointly brackets
MFJ brackets are roughly double the Single brackets at each rate transition, reflecting the joint filing status.
| Taxable income | Marginal rate |
|---|---|
| $0 – $24,800 | 10% |
| $24,800 – $100,800 | 12% |
| $100,800 – $211,400 | 22% |
| $211,400 – $403,550 | 24% |
| $403,550 – $512,450 | 32% |
| $512,450 – $768,700 | 35% |
| $768,700 and up | 37% |
Worked example
A Single filer with $80,000 of taxable income in 2026 pays:
- 10% on the first $12,400 = $1,240
- 12% on the next $38,000 ($12,400 to $50,400) = $4,560
- 22% on the remaining $29,600 ($50,400 to $80,000) = $6,512
- Total: $12,312, an effective rate of 15.4%
The calculator runs this same math against your actual paychecks and projects your refund or balance due for the full year. For how it models MFJ and applies the Step 2 withholding checkbox, see the methodology.
State income tax brackets (2026)
Federal tax is only half the picture for most filers. The calculator also models 18states' income-tax structures, with more added on a rolling basis. Each state page below has its own bracket schedule and worked examples. Bloggers and journalists can also embed any of these cards in their own posts via a one-line iframe snippet.
| State | Tax structure |
|---|---|
| Alaska | no income tax |
| Arizona | flat 2.5% |
| California | progressive (top 12.3%) |
| Colorado | flat 4.4% |
| Florida | no income tax |
| Illinois | flat 4.95% |
| Indiana | flat 2.95% |
| Massachusetts | progressive (top 9%) |
| Michigan | flat 4.25% |
| New Hampshire | no income tax |
| Nevada | no income tax |
| North Carolina | flat 3.99% |
| Pennsylvania | flat 3.07% |
| South Dakota | no income tax |
| Tennessee | no income tax |
| Texas | no income tax |
| Washington | no income tax |
| Wyoming | no income tax |
Sources
- IRS Revenue Procedure 2025-32 — 2026 inflation adjustments, including standard deduction and bracket thresholds.
- IRS Publication 15-T (2026) — Federal income tax withholding methods, which reflect the same bracket structure in per-paycheck form.
Last cross-checked against these publications on 2026-04-28. Verify material decisions with the IRS or a qualified tax professional.