Quick answer
The 2026 federal income tax rates are 10%, 12%, 22%, 24%, 32%, 35% and 37%; the top rate applies above $640,600 for single filers and $768,700 for married couples filing jointly, per IRS Rev. Proc. 2025-32.
Data as of 2025-10-09. Source: IRS (Rev. Proc. 2025-32)
| Filing status | Rate | Taxable income |
|---|---|---|
| Single | 10% | $0 – $12,400 |
| Single | 12% | $12,400 – $50,400 |
| Single | 22% | $50,400 – $105,700 |
| Single | 24% | $105,700 – $201,775 |
| Single | 32% | $201,775 – $256,225 |
| Single | 35% | $256,225 – $640,600 |
| Single | 37% | Over $640,600 |
| Married filing jointly | 10% | $0 – $24,800 |
| Married filing jointly | 12% | $24,800 – $100,800 |
| Married filing jointly | 22% | $100,800 – $211,400 |
| Married filing jointly | 24% | $211,400 – $403,550 |
| Married filing jointly | 32% | $403,550 – $512,450 |
| Married filing jointly | 35% | $512,450 – $768,700 |
| Married filing jointly | 37% | Over $768,700 |
| Head of household | 10% | $0 – $17,700 |
| Head of household | 12% | $17,700 – $67,450 |
| Head of household | 22% | $67,450 – $105,700 |
| Head of household | 24% | $105,700 – $201,750 |
| Head of household | 32% | $201,750 – $256,200 |
| Head of household | 35% | $256,200 – $640,600 |
| Head of household | 37% | Over $640,600 |
| Married filing separately | 10% | $0 – $12,400 |
| Married filing separately | 12% | $12,400 – $50,400 |
| Married filing separately | 22% | $50,400 – $105,700 |
| Married filing separately | 24% | $105,700 – $201,775 |
| Married filing separately | 32% | $201,775 – $256,225 |
| Married filing separately | 35% | $256,225 – $384,350 |
| Married filing separately | 37% | Over $384,350 |
Related
- 2026 standard deduction amounts
- 2026 federal tax brackets: Head of household
- 2026 federal tax brackets: Married filing jointly
- 2026 federal tax brackets: Married filing separately
- 2026 federal tax brackets: Single
Last updated 2026-10-16. Data only, not financial or tax advice.