Federal tax
Federal tax brackets for 2026 (and 2027)
For 2026 the federal income tax rates run from 10% to 37%. A single filer pays 10% on the first $12,400 of taxable income and reaches the top 37% rate above $640,600; for married couples filing jointly the same points are $24,800 and $768,700. The IRS has not published the 2027 brackets yet; we will add them here the day it does.
2026 tax brackets: single and married filing jointly
These apply to taxable income: income after the standard deduction (or itemized deductions) and other deductions. They are for the return you file in early 2027.
| Rate | Single | Married filing jointly |
|---|---|---|
| 10% | $0 – $12,400 | $0 – $24,800 |
| 12% | $12,401 – $50,400 | $24,801 – $100,800 |
| 22% | $50,401 – $105,700 | $100,801 – $211,400 |
| 24% | $105,701 – $201,775 | $211,401 – $403,550 |
| 32% | $201,776 – $256,225 | $403,551 – $512,450 |
| 35% | $256,226 – $640,600 | $512,451 – $768,700 |
| 37% | Over $640,600 | Over $768,700 |
2026 tax brackets: head of household and married filing separately
Surviving spouses use the married filing jointly column above.
| Rate | Head of household | Married filing separately |
|---|---|---|
| 10% | $0 – $17,700 | $0 – $12,400 |
| 12% | $17,701 – $67,450 | $12,401 – $50,400 |
| 22% | $67,451 – $105,700 | $50,401 – $105,700 |
| 24% | $105,701 – $201,750 | $105,701 – $201,775 |
| 32% | $201,751 – $256,200 | $201,776 – $256,225 |
| 35% | $256,201 – $640,600 | $256,226 – $384,350 |
| 37% | Over $640,600 | Over $384,350 |
How the brackets work
Moving into a higher bracket only raises the rate on the dollars above that line, not on all your income. So a raise never lowers your take-home pay because of the brackets.
Example: a single filer earns $91,100 in wages in 2026. After the $16,100 standard deduction, taxable income is $75,000. The tax is 10% of the first $12,400 ($1,240), plus 12% of the next $38,000 ($4,560), plus 22% of the last $24,600 ($5,412): $11,212 in all. That is about 12.3% of wages, even though the top bracket reached is 22%.
2026 standard deduction
Most people take the standard deduction instead of itemizing. It comes off your income before the brackets apply.
| Filing status | 2025 | 2026 |
|---|---|---|
| Single or married filing separately | $15,750 | $16,100 |
| Married filing jointly or surviving spouse | $31,500 | $32,200 |
| Head of household | $23,625 | $24,150 |
- Age 65 or older, or blind: add $1,650 for 2026, or $2,050 if you are unmarried and not a surviving spouse. Both apply if you are both.
- Someone who can be claimed as a dependent: the greater of $1,350 or earned income plus $450, up to the normal amount.
2026 capital gains tax brackets
Long-term capital gains (assets held more than a year) and qualified dividends are taxed at 0%, 15% or 20%, based on your total taxable income.
| Filing status | 0% up to | 15% up to | 20% above |
|---|---|---|---|
| Single | $49,450 | $545,500 | $545,500 |
| Married filing jointly | $98,900 | $613,700 | $613,700 |
| Head of household | $66,200 | $579,600 | $579,600 |
| Married filing separately | $49,450 | $306,850 | $306,850 |
2027 tax brackets: not published yet
As of November 2, 2026, the IRS has not released the 2027 brackets or standard deduction. It publishes them each fall in a revenue procedure; the 2026 figures came out on October 9, 2025.
The seven rates from 10% to 37% stay the same. Only the dollar ranges move with inflation. Until the official numbers are out, use the 2026 tables for planning, and check back here: we add the 2027 tables the day the IRS publishes them.
Illinois
Illinois does not use brackets. It taxes individual income at a flat 4.95%, on top of the federal tax above.
Find out which bracket you will land in
USTAXX projects your 2026 tax before the year ends, so you can time income, deductions and retirement contributions. In Naperville, IL, or remotely.
Questions people ask
What are the 2026 tax brackets?
Seven rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%. For a single filer the 37% rate starts above $640,600 of taxable income; for married couples filing jointly, above $768,700.
When will the 2027 tax brackets be released?
The IRS publishes them each fall. The 2026 brackets came out on October 9, 2025. As of November 2, 2026 the 2027 brackets are not out yet.
What is the standard deduction for 2026?
$16,100 for single filers and married filing separately, $32,200 for married couples filing jointly, and $24,150 for heads of household.
Are these brackets for the return I file in 2026 or 2027?
The 2026 brackets are for income earned in 2026, on the return you file in early 2027. The return you file in 2026 uses the 2025 brackets.
Does moving into a higher bracket mean all my income is taxed more?
No. Only the income above the bracket line is taxed at the higher rate.
Where these rules come from
- IRS Rev. Proc. 2025-32: 2026 inflation adjustments (PDF)
- IRS: Tax inflation adjustments for tax year 2026 (IR-2025-103)
- IRS: Federal income tax rates and brackets
General information, current when written, not advice about your situation. Fees and forms change; the official pages above are the authority.
