Federal Tax Tables for 2026
The 2026 Federal Tax Tables show the income thresholds, marginal tax rates, standard deduction levels and credit structures used by the IRS to calculate federal income tax for this year. These tables provide the exact values applied in our Federal Tax Calculator 2026, ensuring complete consistency between published IRS rules and the results you receive.
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Federal Tax Tables for 2026
The tables below summarise the IRS brackets and thresholds for each filing status. These values reflect all official inflation adjustments and annual updates released by the IRS for the 2026 tax year.
How to Read These Federal Tax Tables
These tables summarise the IRS rules that determine how federal income tax is calculated for 2026. Each table presents a different component of the federal tax system, and understanding how to read them helps you interpret your own results more accurately:
- Tax Brackets: Each bracket shows how income is taxed in layers. Only the portion of income within a bracket is taxed at that bracket’s rate.
- Standard Deduction: This amount reduces your taxable income before any tax is applied. Additional deductions apply for age or blindness.
- Credits & Phase-outs: Credits such as the Child Tax Credit or Earned Income Tax Credit reduce the amount of tax owed. Some credits phase out as income increases.
- Retirement Limits: These tables show the maximum contributions allowed to tax-advantaged retirement accounts.
- Payroll Taxes: Social Security and Medicare tax rates apply to wages. The tables outline employee and employer obligations.
- Threshold Tables: Some benefits, such as Social Security taxation or student loan interest deductions, begin to reduce at specific income levels.
If you want to see these values applied in a personalised calculation, try the Federal Tax Calculator 2026.
Single – Federal Income Tax Brackets(2026)
These brackets determine how each portion of your taxable income is taxed. The U.S. uses a progressive system, meaning higher income is taxed at higher marginal rates to balance fairness and revenue needs.
| Bracket | Threshold | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 12,400.00 | 10% |
| 2 | $ 12,400.00 to $ 50,400.00 | 12% |
| 3 | $ 50,400.00 to $ 105,700.00 | 22% |
| 4 | $ 105,700.00 to $ 201,775.00 | 24% |
| 5 | $ 201,775.00 to $ 256,225.00 | 32% |
| 6 | $ 256,225.00 to $ 640,600.00 | 35% |
| 7 | $ 640,600.00 to $ 0.00 | 37% |
Married Filing Jointly – Federal Income Tax Brackets(2026)
These brackets determine how each portion of your taxable income is taxed. The U.S. uses a progressive system, meaning higher income is taxed at higher marginal rates to balance fairness and revenue needs.
| Bracket | Threshold | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 24,800.00 | 10% |
| 2 | $ 24,800.00 to $ 100,800.00 | 12% |
| 3 | $ 100,800.00 to $ 211,400.00 | 22% |
| 4 | $ 211,400.00 to $ 403,550.00 | 24% |
| 5 | $ 403,550.00 to $ 512,450.00 | 32% |
| 6 | $ 512,450.00 to $ 768,700.00 | 35% |
| 7 | $ 768,700.00 to $ 0.00 | 37% |
Married Filing Separately – Federal Income Tax Brackets(2026)
These brackets determine how each portion of your taxable income is taxed. The U.S. uses a progressive system, meaning higher income is taxed at higher marginal rates to balance fairness and revenue needs.
| Bracket | Threshold | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 11,925.00 | 10% |
| 2 | $ 11,925.00 to $ 48,475.00 | 12% |
| 3 | $ 48,475.00 to $ 103,350.00 | 22% |
| 4 | $ 103,350.00 to $ 197,300.00 | 24% |
| 5 | $ 197,300.00 to $ 250,525.00 | 32% |
| 6 | $ 250,525.00 to $ 375,800.00 | 35% |
| 7 | $ 375,800.00 to $ 0.00 | 37% |
Head Of Household – Federal Income Tax Brackets(2026)
These brackets determine how each portion of your taxable income is taxed. The U.S. uses a progressive system, meaning higher income is taxed at higher marginal rates to balance fairness and revenue needs.
| Bracket | Threshold | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 17,700.00 | 10% |
| 2 | $ 17,700.00 to $ 67,450.00 | 12% |
| 3 | $ 67,450.00 to $ 105,700.00 | 22% |
| 4 | $ 105,700.00 to $ 201,750.00 | 24% |
| 5 | $ 201,750.00 to $ 256,200.00 | 32% |
| 6 | $ 256,200.00 to $ 640,600.00 | 35% |
| 7 | $ 640,600.00 to $ 0.00 | 37% |
Widowed – Federal Income Tax Brackets(2026)
These brackets determine how each portion of your taxable income is taxed. The U.S. uses a progressive system, meaning higher income is taxed at higher marginal rates to balance fairness and revenue needs.
| Bracket | Threshold | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 24,800.00 | 10% |
| 2 | $ 24,800.00 to $ 100,800.00 | 12% |
| 3 | $ 100,800.00 to $ 211,400.00 | 22% |
| 4 | $ 211,400.00 to $ 403,550.00 | 24% |
| 5 | $ 403,550.00 to $ 512,450.00 | 32% |
| 6 | $ 512,450.00 to $ 768,700.00 | 35% |
| 7 | $ 768,700.00 to $ 0.00 | 37% |
Standard Deduction and Additional Amounts(2026)
The standard deduction reduces your taxable income before any tax is calculated. Additional amounts apply to taxpayers aged 65 or older or who are legally blind, providing extra support for living costs.
| Filing Status | Standard Deduction | Additional Age/Blind |
|---|---|---|
| Single | $16,100 | $2,000 |
| Married filing jointly | $32,200 | $1,600 |
| Married filing separately | $16,100 | $1,600 |
| Head of household | $24,150 | $1,950 |
| Widowed | $32,200 | $1,600 |
Child Tax Credit and Additional Child Tax Credit(2026)
The Child Tax Credit reduces federal tax liability for families with qualifying children. The Additional Child Tax Credit can provide a refundable amount for lower-income households, increasing support where it is most needed.
| Item | Value |
|---|---|
| CTC per child | $2,000 |
| Phase-out: Married Filing Jointly | $400,000 |
| Phase-out: Other Filing Statuses | $200,000 |
| Refund threshold | $3,000 |
| Refund rate | 15% |
| ACTC: Line 16b | $1,700 |
| ACTC: Line 19 cap | $2,500 |
| ACTC: Line 20 % | 15% |
| ACTC: Line 20 amount | $5,100 |
Earned Income Tax Credit(2026)
The Earned Income Tax Credit supports low- and moderate-income workers by increasing take-home income. The credit grows with earned income and the number of qualifying children and may be refundable.
| Children | Max Credit | Credit Rate | Phase-out Threshold |
|---|---|---|---|
| No children | $600 | 7.65% | $9,800 |
| 1 children | $3,995 | 34% | $21,560 |
| 2 children | $6,604 | 40% | $21,560 |
| 3 children | $7,430 | 45% | $21,560 |
Retirement Contribution Limits(2026)
Retirement contribution limits define how much individuals can save in tax-advantaged accounts. Higher limits are available for those aged 50+, helping taxpayers catch up on retirement savings.
| Item | Limit |
|---|---|
| IRA Contribution Limit | $7,000 |
| IRA Catch-up (50+) | $1,000 |
| 401(k) Limit | $23,500 |
| 401(k) Catch-up (50+) | $30,000 |
| IRA Phase-out Start | $66,000 |
| IRA Phase-out End | $76,000 |
Social Security and Medicare Tax(2026)
These federal payroll taxes fund Social Security and Medicare. Wage caps and thresholds determine contribution levels, ensuring stability of retirement and healthcare programs.
| Tax | Rate | Wage Cap |
|---|---|---|
| Social Security (Employee) | 6.2% | $168,600 |
| Medicare (Employee) | 1.45% | No cap |
| Additional Medicare | 0.9% | Threshold applies |
| FUTA (Employer) | 6% | $7,000 |
Student Loan Interest Deduction(2026)
This deduction helps reduce taxable income for individuals repaying student loans, offering relief from education-related financial burdens. Eligibility phases out at higher income levels.
| Item | Value |
|---|---|
| Maximum Deduction | $2,500 |
| Phase-out: Single | $80,000 |
| Phase-out: Married Joint | $165,000 |
| Phase-out: Head of Household | $80,000 |
Social Security Benefit Taxation(2026)
These thresholds determine whether Social Security benefits are taxable. A portion of benefits becomes taxable once combined income exceeds the IRS limits.
| Filing Status | Line 8 | Line 10 |
|---|---|---|
| Single | $25,000 | $9,000 |
| Married Joint | $32,000 | $12,000 |
| Head of Household | $25,000 | $9,000 |
SALT Deduction Limit(2026)
The SALT deduction limits how much state and local tax can be claimed on Schedule A, ensuring federal deductions remain balanced across income groups. The maximum State and Local Tax(SALT)deduction remains $10,000.
Annual Overview for 2026
The 2026 federal tax year reflects a fresh cycle of IRS inflation adjustments, building on the indexing applied for 2025 and continuing the annual updates that shape federal tax brackets, standard deductions and credit thresholds. These changes arise from the IRS cost-of-living adjustments, which ensure federal income tax thresholds respond to shifting economic conditions. The movement from 2025 to 2026 introduces wider bracket ranges, updated filing status thresholds and refinements to various federal tax updates that influence how federal tax is calculated for millions of households.
The adjustments for 2026 were influenced by a period of moderating inflation following the elevated conditions that had characterised earlier years. Wage growth patterns, cost-of-living trends and stabilisation across several consumer price indices contributed to the IRS indexing methodology used for this year’s calculations. These economic factors feed into the IRS annual inflation formula, which determines how far brackets, deductions and phase-out bands shift to maintain consistency in real after-tax income for different filing statuses.
For taxpayers, the 2026 updates influence the marginal tax rate structure by expanding the income bands used to calculate tax in progressive layers. Standard deduction changes and revised federal income tax thresholds affect how much income remains subject to tax, while movement in credit phase-out rules impacts eligibility for benefits such as the Child Tax Credit or the Earned Income Tax Credit. Updates to payroll-related components, including Social Security wage base considerations, also contribute to year-to-year variation in take-home pay.
Together, the changes from 2025 to 2026 support more accurate withholding, clearer financial planning and improved alignment between household income levels and federal tax obligations. These adjustments ensure that taxpayers, employers and payroll systems can apply the latest federal tax updates for 2026 with confidence and consistency.
State Tax Tables
Each state sets its own income tax rules, with structures ranging from flat-rate systems to complex progressive models. You can view the 2026 State Tax Tables using the links below.
What are Tax Tables?
Tax Tables are structured references created by the IRS that show how federal income tax is applied across different levels of taxable income. They organise income into ranges and assign a specific rate to the portion of income that falls within each bracket. This creates a progressive tax system, where higher income amounts are taxed at gradually increasing marginal rates rather than a single flat rate applied to all income.
The IRS updates these tables every year to reflect inflation adjustments, threshold changes and federal policy updates. Because only the income inside each bracket is taxed at that bracket’s rate, Tax Tables help taxpayers and employers calculate obligations accurately and transparently.
Our Federal Tax Tables mirror the official IRS structure and align precisely with the calculations used by our Federal Tax Calculator 2026.
Federal Tax Tables for Related Years
These related years are often reviewed together for comparing bracket changes, deductions and IRS updates:
Frequently Asked Questions
What types of federal tax does this calculator focus on?
This calculator focuses on core federal income tax calculations based on your income, filing status and applicable rules, without relying on assumptions from other tools.
Can I jump to state-specific tax tools?
Browse state calculators from the popular calculators hub (state list included).
Can I itemize instead of the standard deduction?
Run Schedule A to compare itemizing vs standard.
What if I received a large gift or plan gifting?
See Form 709 for U.S. gift tax and reporting.
Important Notes
All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.