Official 2026 RatesUnited States Income Tax Bands
Complete guide to income tax rates, brackets, and thresholds in United States for the 2026 tax year.
Federal Income Tax - 2026
US federal income tax is progressive. The calculator applies the 2026 standard deduction first, then taxes remaining ordinary income using the IRS brackets.
Single
| Taxable Income | Rate |
|---|---|
| $0 - $12,400 | 10% |
| $12,401 - $50,400 | 12% |
| $50,401 - $105,700 | 22% |
| $105,701 - $201,775 | 24% |
| $201,776 - $256,225 | 32% |
| $256,226 - $640,600 | 35% |
| $640,601+ | 37% |
Married filing jointly
| Taxable Income | Rate |
|---|---|
| $0 - $24,800 | 10% |
| $24,801 - $100,800 | 12% |
| $100,801 - $211,400 | 22% |
| $211,401 - $403,550 | 24% |
| $403,551 - $512,450 | 32% |
| $512,451 - $768,700 | 35% |
| $768,701+ | 37% |
Head of household
| Taxable Income | Rate |
|---|---|
| $0 - $17,700 | 10% |
| $17,701 - $67,450 | 12% |
| $67,451 - $105,700 | 22% |
| $105,701 - $201,750 | 24% |
| $201,751 - $256,200 | 32% |
| $256,201 - $640,600 | 35% |
| $640,601+ | 37% |
Standard Deduction
single
$16,100
married
$32,200
head of household
$24,150
FICA Payroll Tax
Social Security
6.2%
Applies up to $184,500 of wages.
Medicare
1.45%
Applies to all covered wages with no annual cap.
Additional Medicare
0.9%
Employee-only tax above $200,000 for single/head-of-household filers and $250,000 for married filing jointly. Employer withholding rules use a $200,000 wage threshold.
Official Sources Used
IRS 2026 inflation adjustments and IRS Publication 15 for payroll taxes, plus SSA contribution and benefit base guidance. State income tax is modeled separately because each state sets its own rules.
Tax data sources and review method
Tax bands, thresholds, credits, and contribution notes are checked against official tax authority material where available. This page was last reviewed for United States 2026 data on April 30, 2026.
Primary references
Calculation notes
- Rates are shown for the page tax year and may omit niche regimes that require individual assessment.
- Regional or municipal tax differences are summarized when they materially affect employee income.
- Use the salary calculator for estimated net pay because credits and contributions interact with gross income.
Calculate Your Take-Home Pay
Use our salary calculator to see exactly how much tax you'll pay based on these rates.
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