2026 Federal Tax Brackets Explained

How marginal tax brackets actually work

A common misunderstanding is that moving into a higher bracket means your entire income gets taxed at that higher rate. It does not. Each rate only applies to the slice of income that falls within that bracket. For example, a single filer earning $60,000 in 2026 does not pay 22% on the full $60,000. They pay 10% on the first $12,400, 12% on the next portion up to $50,400, and 22% only on the remaining amount above $50,400. This is why your effective tax rate (the percentage of your total income that actually goes to federal tax) is always lower than your marginal tax rate (the rate on your last dollar earned).

2026 federal tax brackets by filing status

Married filing separately brackets are exactly half of the married filing jointly thresholds shown below, at every rate.

2026 standard deduction

Before any of the brackets above apply, your taxable income is reduced by the standard deduction (assuming you do not itemize). For 2026, the standard deduction is $16,100 for single filers and those married filing separately, $32,200 for married filing jointly, and $24,150 for head of household.

Worked example: $85,000 salary, single filer

Start with the $16,100 standard deduction: $85,000 minus $16,100 = $68,900 of taxable income. That amount is taxed across the brackets as follows:

• 10% on the first $12,400 = $1,240.00
• 12% on the next $38,000 (up to $50,400) = $4,560.00
• 22% on the remaining $18,500 (up to $68,900) = $4,070.00

That totals $9,870.00 in federal income tax, an effective rate of about 11.6% on the full $85,000 of gross pay, even though the filer's marginal bracket is 22%. This figure does not include payroll taxes (Social Security and Medicare) or any state income tax, which are calculated separately.

See your own numbers

These brackets, along with Social Security, Medicare, and your specific state's rules, are already built into our calculator, so you do not need to do this math by hand.