US Tax Brackets: 2026 and 2027 Rates, Income Ranges and Examples
US tax brackets have seven rates from 10% to 37%. See the 2026 and 2027 income ranges, the standard deduction and three worked tax examples.
US tax brackets for 2026 have seven rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%. The IRS sets the income ranges for each rate every year. For 2026, a single filer pays 10% on the first $12,400 of taxable income and 37% only on income above $640,600. These US tax brackets apply to the return you file in 2027. This guide lists the 2026 brackets for every filing status, shows how the standard deduction works and walks through real examples.
Key takeaways
- The seven US tax brackets are 10%, 12%, 22%, 24%, 32%, 35% and 37%.
- Brackets apply to taxable income, which is income after deductions.
- The 2026 standard deduction is $16,100 for single filers and $32,200 for joint filers.
- Each rate applies only to the income inside its bracket.
- The IRS adjusts the brackets for inflation every year.
2026 US tax brackets for single filers
| Rate | Taxable income |
|---|---|
| 10% | $0 to $12,400 |
| 12% | $12,401 to $50,400 |
| 22% | $50,401 to $105,700 |
| 24% | $105,701 to $201,775 |
| 32% | $201,776 to $256,225 |
| 35% | $256,226 to $640,600 |
| 37% | Over $640,600 |
2026 US tax brackets for married couples filing jointly
| Rate | Taxable income |
|---|---|
| 10% | $0 to $24,800 |
| 12% | $24,801 to $100,800 |
| 22% | $100,801 to $211,400 |
| 24% | $211,401 to $403,550 |
| 32% | $403,551 to $512,450 |
| 35% | $512,451 to $768,700 |
| 37% | Over $768,700 |
The IRS published these figures in Revenue Procedure 2025-32. Heads of household use a separate schedule, and married people filing separately use half the joint amounts for most brackets. The 2026 brackets apply to income you earn in 2026 and report in early 2027.
The standard deduction in 2026
| Filing status | Standard deduction |
|---|---|
| Single or married filing separately | $16,100 |
| Married filing jointly | $32,200 |
| Head of household | $24,150 |
You subtract the standard deduction from your income before you apply the US tax brackets. Taxpayers who itemize can subtract their itemized total instead if it is larger. Older taxpayers may claim an additional deduction, and the law created a new deduction for seniors with limits that phase out at higher incomes.
How US tax brackets work
US tax brackets are marginal. You pay each rate only on the portion of income that falls in that bracket. Moving into the 22% bracket does not mean all your income is taxed at 22%. Only the dollars above $50,400 for a single filer are taxed at that rate.
Example 1: single filer earning $60,000
| Step | Amount |
|---|---|
| Gross income | $60,000 |
| Standard deduction | $16,100 |
| Taxable income | $43,900 |
| 10% on the first $12,400 | $1,240 |
| 12% on $31,500 | $3,780 |
| Total federal income tax | $5,020 |
The tax of $5,020 equals about 8.4% of gross pay. This effective rate is far lower than the 12% bracket that the taxpayer reaches. Credits, such as the child tax credit, would lower the bill further. Read our child tax credit 2026 guide for the credit amounts.
Example 2: single filer earning $100,000
After the $16,100 deduction, taxable income is $83,900. The tax is $1,240 at 10%, plus $4,560 at 12% on $38,000, plus $7,370 at 22% on $33,500. The total is $13,170, or about 13.2% of gross pay. The top bracket reached is 22%, yet the effective rate is much lower.
Example 3: married couple earning $120,000
After the $32,200 deduction, taxable income is $87,800. The tax is $2,480 at 10% on $24,800, plus $7,560 at 12% on $63,000. The total is $10,040, or about 8.4% of gross pay. The couple stays inside the 12% bracket.
Do bracket changes affect state taxes?
State income taxes are separate. Some states use their own brackets, and some use a flat rate. Nine states have no tax on wages at all. See our state income tax rates guide and the states with no income tax page for the full picture.
Capital gains and other special rates
Long-term capital gains use lower rates than the ordinary US tax brackets. Social Security and Medicare taxes are also separate from the brackets. Read our Medicare tax rate guide for payroll taxes, and is overtime taxed to see how extra pay is treated.
How to use the US tax brackets for planning
- Estimate taxable income by subtracting the standard deduction from your income.
- Find where the top slice of your income lands in the table.
- Consider retirement contributions to reduce taxable income.
- Check your withholding on the paycheck so you do not owe a large bill.
- Review the tables each year, because the IRS changes the thresholds.
Rules can change, and your situation may include credits or income types not covered here. Confirm the current amounts with the IRS before you file, and see our tax season guide for the filing calendar.
Which filing status should you use?
Your filing status decides which bracket table and standard deduction apply. Single filers use the single table. Married couples can file jointly or separately. Joint filing often gives a lower combined tax, because the brackets are wider. Heads of household are unmarried taxpayers who pay more than half the cost of keeping up a home for a qualifying person. They get a larger standard deduction and wider brackets than single filers. Choose the status that fits your life on the last day of the tax year.
Common mistakes with tax brackets
- Believing a higher bracket taxes every dollar at the new rate.
- Using gross income instead of taxable income to find your bracket.
- Forgetting the standard deduction when you estimate your tax.
- Ignoring state tax, which adds to your total bill.
- Using last year’s table without checking the new thresholds.
A quick estimate with the US tax brackets takes only a few steps. Subtract your deduction, then tax each slice of income at its own rate. Add the pieces together to get your total. The result is a federal estimate before credits.
How credits fit in
Credits reduce your tax after the brackets are applied. A $1,000 credit lowers your bill by $1,000, while a $1,000 deduction lowers it by only your bracket rate on that amount. The earned income credit, the child tax credit and education credits are among the most common. Because credits come after the brackets, you can see the effect clearly if you work out your tax in two steps.
What is new for the 2026 tax year
The 2026 tables reflect inflation adjustments and the tax law passed in 2025. The standard deduction rose from $15,750 to $16,100 for single filers and from $31,500 to $32,200 for joint filers. The bracket thresholds rose by roughly 2% to 3%. The rates themselves did not change. Workers whose pay rises less than that percentage may see their tax fall slightly.
2027 US tax brackets compared with 2026
The IRS announced the 2027 inflation adjustments in Revenue Procedure 2026-35. The seven rates stay the same, but every income range moves up. These 2027 US tax brackets apply to income you earn in 2027 and report in early 2028.
| Rate | Single 2026, up to | Single 2027, up to | Joint 2026, up to | Joint 2027, up to |
|---|---|---|---|---|
| 10% | $12,400 | $12,800 | $24,800 | $25,600 |
| 12% | $50,400 | $52,025 | $100,800 | $104,050 |
| 22% | $105,700 | $109,125 | $211,400 | $218,250 |
| 24% | $201,775 | $208,325 | $403,550 | $416,650 |
| 32% | $256,225 | $264,550 | $512,450 | $529,100 |
| 35% | $640,600 | $661,375 | $768,700 | $793,650 |
The 37% rate starts above $661,375 for single filers and above $793,650 for joint filers in 2027. The 2027 standard deduction is $16,600 for single filers, $33,200 for joint filers and $24,925 for heads of household. As a result, a worker whose pay rises with inflation keeps roughly the same share of income in each of the US tax brackets.
Frequently asked questions
What are the US tax brackets for 2026?
There are seven rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%, with income ranges that depend on filing status.
What is the top US tax bracket in 2026?
The 37% rate applies above $640,600 for single filers and $768,700 for joint filers.
Do the US tax brackets apply to all my income?
No. Each rate applies only to the income inside that bracket.
What is the 2026 standard deduction?
It is $16,100 for single filers, $32,200 for joint filers and $24,150 for heads of household.
When do the 2026 brackets apply?
They apply to income earned in 2026, which you report on the return filed in 2027.
Do US tax brackets change every year?
Yes. The IRS adjusts the income ranges for inflation each year.
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