Quick answer
For tax year 2026, married filing separately filers pay 10% on taxable income up to $12,400, rising to 37% on income over $384,350; the standard deduction is $16,100, per IRS Rev. Proc. 2025-32.
Data as of 2025-10-09. Source: IRS (Rev. Proc. 2025-32)
| Rate | Taxable income |
|---|---|
| 10% | $0 – $12,400 |
| 12% | $12,400 – $50,400 |
| 22% | $50,400 – $105,700 |
| 24% | $105,700 – $201,775 |
| 32% | $201,775 – $256,225 |
| 35% | $256,225 – $384,350 |
| 37% | Over $384,350 |
Related
- 2026 federal income tax brackets (all filing statuses)
- 2026 federal tax brackets: Head of household
- 2026 federal tax brackets: Married filing jointly
- 2026 federal tax brackets: Single
Last updated 2026-10-16. Data only, not financial or tax advice.