US 2026 Tax Brackets and Standard Deduction, Explained with an Example
The IRS has published the inflation-adjusted numbers for tax year 2026, which you will use when you file in early 2027. Here are the brackets and the standard deduction, a worked example, and the payroll taxes that come out of a paycheck on top of income tax.
Standard deduction for 2026
- Single, and married filing separately: $16,100
- Married filing jointly: $32,200
- Head of household: $24,150
Tax brackets for 2026
Each rate applies only to the slice of taxable income inside that bracket.
| Rate | Single | Married filing jointly |
|---|---|---|
| 10% | $0 to $12,400 | $0 to $24,800 |
| 12% | $12,401 to $50,400 | $24,801 to $100,800 |
| 22% | $50,401 to $105,700 | $100,801 to $211,400 |
| 24% | $105,701 to $201,775 | $211,401 to $403,550 |
| 32% | $201,776 to $256,225 | $403,551 to $512,450 |
| 35% | $256,226 to $640,600 | $512,451 to $768,700 |
| 37% | Over $640,600 | Over $768,700 |
A worked example: single filer, $85,000 of wages
- Take wages of $85,000 and subtract the $16,100 standard deduction. Taxable income is $68,900.
- 10% of the first $12,400 is $1,240.
- 12% of the next $38,000 (up to $50,400) is $4,560.
- 22% of the remaining $18,500 is $4,070.
- Federal income tax: $9,870, an effective rate of about 11.6% of wages.
Payroll taxes come on top
- Social Security: 6.2% of wages up to the 2026 wage base of $184,500, so at most $11,439 for the employee.
- Medicare: 1.45% of all wages, plus an extra 0.9% on wages above $200,000 for a single filer ($250,000 married filing jointly).
For the $85,000 example that is $5,270 of Social Security and $1,232.50 of Medicare. Pre-tax 401(k) contributions lower your income tax wages but are still subject to these payroll taxes.
Marginal rate vs effective rate
Your marginal rate is the rate on your last dollar, 22% in the example above. Your effective rate is the tax divided by your income, about 11.6%. Earning a bit more never pushes your whole income into a higher bracket: only the extra dollars are taxed at the higher rate.
Choosing a filing status
Single, married filing jointly, married filing separately and head of household each have their own standard deduction and brackets. Married couples often pay less together, but your own situation, credits and state rules matter, so check the IRS guidance or ask a tax professional if you are unsure which applies.
What this does not cover
Tax credits, itemised deductions, other income, head-of-household brackets, and state and local income taxes are not included. Your paycheck withholding also depends on your W-4, so it will not match this estimate exactly.
Estimate your own
Use the US Federal Tax and Take-Home Estimator to see federal tax, Social Security and Medicare for your wages, with an option for pre-tax contributions.
Sources
- IRS: tax inflation adjustments for tax year 2026
- Social Security Administration: contribution and benefit base
Checked on 21 October 2026. This is general information, not tax advice.