The 2026 US federal income tax brackets use the same progressive structure as always, only the portion of income within each bracket is taxed at that bracket's rate, but this year carries more context than a routine inflation update. A major law changed what would otherwise have happened to these rates, and added several new temporary deductions. This guide covers the full 2026 brackets, what actually changed and why, the standard deduction, FICA and Social Security, and worked take-home examples at five income levels.
What changed for 2026, and why it matters more than usual
The single biggest story in US federal tax for 2026 isn't a bracket adjustment, it's something that didn't happen. The Tax Cuts and Jobs Act (TCJA) of 2017 set the current 10% to 37% rate structure, but only through the end of 2025; without further action, rates were scheduled to revert to their pre-2018 levels, including a jump in the top rate from 37% back to 39.6%. The One Big Beautiful Bill Act (OBBBA), signed in July 2025, made the TCJA rate structure permanent, avoiding that scheduled increase entirely. On top of that, several new provisions took effect:
| Change | 2025 | 2026 | Effective |
|---|---|---|---|
| Top marginal rate scheduled to revert to | 39.6% (averted) | Stays at 37%, now permanent | OBBBA, July 2025 |
| Standard deduction (single) | $15,750 | $16,100 | 1 January 2026 |
| Standard deduction (married filing jointly) | $31,500 | $32,200 | 1 January 2026 |
| Standard deduction (head of household) | $23,625 | $24,150 | 1 January 2026 |
| Social Security wage base | $176,100 | $184,500 | 1 January 2026 |
| Deduction for qualifying tips | Not available | Up to $25,000, income-limited, temporary through 2028 | OBBBA, tax year 2025 onward |
| Deduction for qualifying overtime pay | Not available | New, income-limited, temporary through 2028 | OBBBA, tax year 2025 onward |
| Senior deduction (age 65+) | Not available | $6,000 per qualifying senior, phases out above $75,000 (single) / $150,000 (joint), temporary through 2028 | OBBBA, tax year 2025 onward |
| Non-itemizer charitable deduction | Not available | Up to $1,000 (single) / $2,000 (joint) for cash donations, even if you take the standard deduction | 1 January 2026 |
The seven tax rates themselves (10%, 12%, 22%, 24%, 32%, 35%, 37%) haven't moved and were not scheduled to move under the old TCJA sunset either, only the top rate was at risk. What actually did shift for 2026 is more subtle: the bottom two brackets (10% and 12%) widened by slightly more than ordinary inflation would explain, since OBBBA specifically added an extra year of cost-of-living adjustment into the calculation for those two brackets, meaning more income gets taxed at the lowest rates than a pure inflation index would have produced.
2026 federal tax brackets, single filers
| Taxable income | Rate |
|---|---|
| $0 – $12,400 | 10% |
| $12,400 – $50,400 | 12% |
| $50,400 – $105,700 | 22% |
| $105,700 – $201,775 | 24% |
| $201,775 – $256,225 | 32% |
| $256,225 – $640,600 | 35% |
| Above $640,600 | 37% |
2026 federal tax brackets, married filing jointly
| Taxable income | Rate |
|---|---|
| $0 – $24,800 | 10% |
| $24,800 – $100,800 | 12% |
| $100,800 – $211,400 | 22% |
| $211,400 – $403,550 | 24% |
| $403,550 – $512,450 | 32% |
| $512,450 – $768,700 | 35% |
| Above $768,700 | 37% |
2026 standard deduction
| Filing status | 2026 standard deduction |
|---|---|
| Single / Married filing separately | $16,100 |
| Married filing jointly | $32,200 |
| Head of household | $24,150 |
Filers 65 or older or blind get an additional standard deduction on top of these figures, and the separate new $6,000 OBBBA senior deduction described above stacks on top of that for qualifying taxpayers.
How marginal rates actually work
Being "in the 24% bracket" doesn't mean 24% of your entire income goes to tax. Each bracket rate only applies to the slice of income that falls within that band. A single filer earning $150,000 pays 10% on the first $12,400, 12% on the next chunk up to $50,400, 22% on the next chunk up to $105,700, and 24% only on the portion between $105,700 and $150,000. Their effective rate, total tax divided by total income, ends up meaningfully lower than 24%.
Taxable income vs. gross income
Your standard deduction is subtracted from gross income before brackets apply. A single filer earning $75,000 has taxable income of $75,000 minus $16,100, which equals $58,900, and tax is calculated on that reduced figure, not the full $75,000.
FICA and Social Security: separate from income tax entirely
These brackets cover federal income tax only. FICA, the payroll tax funding Social Security and Medicare, is calculated completely separately at 7.65% for most employees (6.2% Social Security plus 1.45% Medicare). The Social Security portion has an annual wage base ceiling, which rose to $184,500 for 2026 (up from $176,100 in 2025); earnings above that amount aren't subject to the 6.2% Social Security tax, though the 1.45% Medicare tax has no ceiling and applies to all wages. High earners also face an additional 0.9% Medicare surtax on wages above $200,000 (single) or $250,000 (married filing jointly), a threshold that isn't inflation-adjusted and has stayed the same for years.
Worked examples at five income levels (single filer)
| Gross income | Taxable income (after standard deduction) | Federal tax | FICA | Take-home pay | Effective rate |
|---|---|---|---|---|---|
| $40,000 | $23,900 | $2,620 | $3,060 | $34,320 | 6.6% |
| $60,000 | $43,900 | $5,020 | $4,590 | $50,390 | 8.4% |
| $100,000 | $83,900 | $13,170 | $7,650 | $79,180 | 13.2% |
| $150,000 | $133,900 | $24,734 | $11,475 | $113,791 | 16.5% |
| $250,000 | $233,900 | $51,304 | $15,514 | $183,182 | 20.5% |
The "effective rate" column is federal income tax only, divided by gross income, and it's always well below the top marginal rate that applies to that income level. This is federal tax and FICA only; state income tax, where applicable, comes out on top of these figures.
State tax is entirely separate
Some states (Texas, Florida, Washington, and others) have no state income tax at all, while others layer their own brackets on top of federal, sometimes with rates comparable to or exceeding several federal brackets combined. Where you live can change your total tax bill substantially even with identical federal income and filing status.
Common mistakes people make
- Assuming the top rate could still change. Before OBBBA, this was a real risk for 2026; it's now settled, and the 37% top rate is permanent under current law.
- Missing the new tips, overtime, and senior deductions. All three are new for 2025 to 2026 tax years and easy to overlook if you're used to the pre-OBBBA rules, and all three have income limits and are currently legislated only through 2028.
- Forgetting FICA is calculated separately from income tax. The two are computed on different rules entirely, and confusing them leads to incorrect take-home pay estimates.
- Not accounting for the Social Security wage base. High earners stop paying the 6.2% Social Security portion once wages exceed $184,500, which meaningfully changes the math for anyone near or above that level.
Calculate your exact federal tax, taxable income, and effective rate with the Income Tax Calculator.
Frequently Asked Questions
What did the One Big Beautiful Bill Act change for 2026 taxes?
Signed in July 2025, it made the 2018 Tax Cuts and Jobs Act rates permanent, which otherwise would have expired at the end of 2025 and pushed the top rate back up to 39.6%. It also raised the standard deduction beyond ordinary inflation indexing, added a temporary deduction for tips (up to $25,000) and qualifying overtime pay, added a temporary $6,000 senior deduction, and created a new deduction for non-itemizers' charitable donations.
What is the 2026 standard deduction?
$16,100 for single filers and married filing separately, $32,200 for married filing jointly, and $24,150 for head of household. All three rose from 2025's $15,750, $31,500, and $23,625.
What is the Social Security wage base for 2026?
$184,500, up from $176,100 in 2025. Earnings above this amount aren't subject to the 6.2% Social Security tax, though the 1.45% Medicare tax continues on all earnings with no cap, and an additional 0.9% Medicare surtax applies above $200,000 (single) or $250,000 (married filing jointly).
Did federal tax rates go up or down for 2026?
The seven rates themselves (10%, 12%, 22%, 24%, 32%, 35%, 37%) are unchanged, since Congress sets the rates and they were made permanent by the OBBBA. What moved is the income at which each rate kicks in, which rose for inflation, plus a slightly larger increase to the bottom two brackets specifically under the new law, meaning most filers pay a little less tax than they would have under a pure inflation adjustment alone.
Is the new tips and overtime deduction available to everyone?
No. Both are temporary provisions with income phase-outs and specific eligibility rules, not universal deductions. They reduce taxable income for qualifying tips (up to $25,000) and qualifying overtime pay, but higher earners see the benefit phase out, and both are currently legislated only through 2028.