The 2026 federal income tax brackets in the United States are structured as follows for the respective filing statuses:
10%: $0 to $12,400 for single filers, $0 to $24,800 for married couples filing jointly, $0 to $17,700 for heads of households, and $0 to $12,400 for married individuals filing separately.
12%: $12,401 to $50,400 for single filers, $24,801 to $100,800 for married couples filing jointly, $17,701 to $67,450 for heads of households, and $12,401 to $50,400 for married individuals filing separately.
22%: $50,401 to $105,700 for single filers, $100,801 to $211,400 for married couples filing jointly, $67,451 to $105,700 for heads of households, and $50,401 to $105,700 for married individuals filing separately.
24%: $105,701 to $201,775 for single filers, $211,401 to $403,550 for married couples filing jointly, $105,701 to $201,775 for heads of households, and $105,701 to $201,775 for married individuals filing separately.
32%: $201,776 to $256,225 for single filers, $403,551 to $512,450 for married couples filing jointly, $201,776 to $256,200 for heads of households, and $201,776 to $256,225 for married individuals filing separately.
35%: $256,226 to $640,600 for single filers, $512,451 to $768,700 for married couples filing jointly, $256,201 to $640,600 for heads of households, and $256,226 to $384,350 for married individuals filing separately.
37%: $640,601 or more for single filers, $768,701 or more for married couples filing jointly, $640,601 or more for heads of households, and $384,351 or more for married individuals filing separately.
These brackets are adjusted annually for inflation and apply to taxable income for the 2026 tax year.