US Federal Income Tax Brackets 2026
US federal income tax has 7 brackets from 10% to 37% for 2026; the top rate of 37% applies to taxable income over $640,600 for a single filer.
US federal brackets for 2026
Single
| Taxable income | Rate |
|---|---|
| $0 to $12,400 | 10% |
| $12,400 to $50,400 | 12% |
| $50,400 to $105,700 | 22% |
| $105,700 to $201,775 | 24% |
| $201,775 to $256,225 | 32% |
| $256,225 to $640,600 | 35% |
| Over $640,600 | 37% |
Married filing jointly
| Taxable income | Rate |
|---|---|
| $0 to $24,800 | 10% |
| $24,800 to $100,800 | 12% |
| $100,800 to $211,400 | 22% |
| $211,400 to $403,550 | 24% |
| $403,550 to $512,450 | 32% |
| $512,450 to $768,700 | 35% |
| Over $768,700 | 37% |
Married filing separately
| Taxable income | Rate |
|---|---|
| $0 to $12,400 | 10% |
| $12,400 to $50,400 | 12% |
| $50,400 to $105,700 | 22% |
| $105,700 to $201,775 | 24% |
| $201,775 to $256,225 | 32% |
| $256,225 to $384,350 | 35% |
| Over $384,350 | 37% |
Head of household
| Taxable income | Rate |
|---|---|
| $0 to $17,700 | 10% |
| $17,700 to $67,450 | 12% |
| $67,450 to $105,700 | 22% |
| $105,700 to $201,750 | 24% |
| $201,750 to $256,200 | 32% |
| $256,200 to $640,600 | 35% |
| Over $640,600 | 37% |
Standard deduction: Single $16,100 · Married filing jointly $32,200 · Married filing separately $16,100 · Head of household $24,150
- Estimated annual liability from brackets, not Pub 15-T withholding.
- Child Tax Credit, EITC and the 2025-2028 qualified overtime and tips deductions are not applied yet (v1.1).
US federal income tax on common incomes
Single filer, wages only, standard deduction, 2026 rates. State tax is extra.
| Income | US federal tax | Average rate | Rate on the last dollar |
|---|---|---|---|
| $30,000 | $1,420 | 4.7% | 12% |
| $50,000 | $3,820 | 7.6% | 12% |
| $75,000 | $7,670 | 10.2% | 22% |
| $100,000 | $13,170 | 13.2% | 22% |
| $150,000 | $24,734 | 16.5% | 24% |
| $200,000 | $36,734 | 18.4% | 24% |
| $300,000 | $68,134 | 22.7% | 35% |
State income tax rates for 2026
| State | Tax | Lowest rate | Top rate |
|---|---|---|---|
| Alabama | 3 brackets | 2% | 5% |
| Alaska | None on wages | — | — |
| Arizona | Flat | 2.5% | 2.5% |
| Arkansas | 7 brackets | 0% | 3.9% |
| California | 10 brackets | 1% | 13.3% |
| Colorado | Flat | 4.4% | 4.4% |
| Delaware | 7 brackets | 0% | 6.6% |
| District of Columbia | 7 brackets | 4% | 10.75% |
| Florida | None on wages | — | — |
| Georgia | Flat | 4.99% | 4.99% |
| Hawaii | 12 brackets | 1.4% | 11% |
| Illinois | Flat | 4.95% | 4.95% |
| Indiana | Flat | 2.95% | 2.95% |
| Iowa | Flat | 3.8% | 3.8% |
| Kansas | 2 brackets | 5.2% | 5.58% |
| Kentucky | Flat | 3.5% | 3.5% |
| Louisiana | Flat | 3% | 3% |
| Maine | 4 brackets | 5.8% | 9.15% |
| Maryland | 10 brackets | 2% | 6.5% |
| Massachusetts | 2 brackets | 5% | 9% |
| Michigan | Flat | 4.25% | 4.25% |
| Minnesota | 4 brackets | 5.35% | 9.85% |
| Mississippi | 2 brackets | 0% | 4% |
| Missouri | 8 brackets | 0% | 4.7% |
| Montana | 2 brackets | 4.7% | 5.65% |
| Nebraska | 3 brackets | 2.46% | 4.55% |
| Nevada | None on wages | — | — |
| New Hampshire | None on wages | — | — |
| New Jersey | 7 brackets | 1.4% | 10.75% |
| New York | 9 brackets | 3.9% | 10.9% |
| North Carolina | Flat | 3.99% | 3.99% |
| North Dakota | 3 brackets | 0% | 2.5% |
| Ohio | 2 brackets | 0% | 2.75% |
| Oklahoma | 4 brackets | 0% | 4.5% |
| Oregon | 4 brackets | 4.75% | 9.9% |
| Pennsylvania | Flat | 3.07% | 3.07% |
| South Carolina | 2 brackets | 1.99% | 5.21% |
| South Dakota | None on wages | — | — |
| Tennessee | None on wages | — | — |
| Texas | None on wages | — | — |
| Utah | Flat | 4.45% | 4.45% |
| Vermont | 4 brackets | 3.35% | 8.75% |
| Virginia | 4 brackets | 2% | 5.75% |
| Washington | None on wages | — | — |
| West Virginia | 5 brackets | 2.11% | 4.58% |
| Wisconsin | 4 brackets | 3.5% | 7.65% |
| Wyoming | None on wages | — | — |
Frequently asked questions
What are the US federal income tax brackets for 2026?
US federal income tax has 7 brackets from 10% to 37% for 2026; the top rate of 37% applies to taxable income over $640,600 for a single filer.
How much federal income tax is owed on $75,000?
About $7,670 for a single filer with no other deductions: an average rate of 10.2%, with the last dollar taxed at 22%.
Does moving into a higher bracket mean all my income is taxed more?
No. Each rate applies only to the part of taxable income inside its bracket, so a raise that crosses into a higher bracket is taxed at the higher rate only above the threshold.
What is the US federal standard deduction for 2026?
$16,100 for a single filer, subtracted from income before the brackets apply.
Take-home pay
Sources
- IRS Revenue Procedure 2025-32, section 4.01 (2026 tax rate tables) and standard deduction (brackets, standard deduction; checked October 15, 2026)
- IRS releases tax inflation adjustments for tax year 2026 (standard deduction, brackets; checked October 15, 2026)
- IRS Publication 15 (2026), Employer's Tax Guide (social security wage base, social security rate, medicare rate; checked October 15, 2026)
- IRS Topic no. 560, Additional Medicare Tax (additional medicare tax thresholds; checked October 15, 2026)
Estimates for information only; not tax, legal or financial advice. See our methodology.