2026 tax brackets for single and married filing jointly
Short answer
For income earned in 2026 (filed in 2027), the 10% bracket covers taxable income up to $12,400 for single filers and $24,800 for married couples filing jointly, and the 37% rate starts above $640,600 and $768,700. The standard deduction is $16,100 single, $32,200 joint and $24,150 head of household.
These are the brackets for income earned in 2026, which you report on the tax return you file in early 2027. They include the changes made by the One Big Beautiful Bill Act, which made the lower rates permanent and raised the standard deduction.
2026 tax brackets: single and married filing jointly
| Rate | Single | Married filing jointly |
|---|---|---|
| 10% | $0 – $12,400 | $0 – $24,800 |
| 12% | $12,401 – $50,400 | $24,801 – $100,800 |
| 22% | $50,401 – $105,700 | $100,801 – $211,400 |
| 24% | $105,701 – $201,775 | $211,401 – $403,550 |
| 32% | $201,776 – $256,225 | $403,551 – $512,450 |
| 35% | $256,226 – $640,600 | $512,451 – $768,700 |
| 37% | Over $640,600 | Over $768,700 |
For married couples, every bracket up to 35% is exactly double the single amount. That’s why filing jointly rarely causes a “marriage penalty” unless both spouses earn very high incomes.
2026 standard deduction
- Single or married filing separately: $16,100
- Married filing jointly: $32,200
- Head of household: $24,150
Taxpayers 65 and over can also claim the new $6,000 senior deduction (per person) for 2025 to 2028, reduced above $75,000 of income for single filers or $150,000 for joint filers.
Worked example: married couple, $120,000 combined salary
- Taxable income: $120,000 − $32,200 = $87,800
- 10% on the first $24,800 = $2,480
- 12% on the remaining $63,000 = $7,560
- Federal income tax: $10,040 before credits, about 8.4% of their salary. Their top bracket is only 12%.
Worked example: single, $60,000 salary
- Taxable income: $60,000 − $16,100 = $43,900
- 10% on $12,400 = $1,240
- 12% on $31,500 = $3,780
- Federal income tax: $5,020 before credits
Key dates for the 2026 return
- January 2027: W-2s, 1099s and 1099-Ks arrive.
- April 15, 2027: the usual deadline to file or request an extension, and to pay what you owe.
Planning ahead? The 2027 tax brackets are already out. Sell online? See how the 1099-K works for resellers.
Source: IRS tax inflation adjustments for tax year 2026 (Revenue Procedure 2025-32). General information, not tax advice.
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