TL;DR
- ✅ Standard deduction: $16,100 single, $32,200 married filing jointly, $24,150 head of household
- ✅ Seven rates, 10% to 37%, applied to taxable income (pay minus the deduction)
- ✅ Only the dollars inside each bracket are taxed at that rate
- ✅ These are the 2026 tax year numbers, used for 2026 paychecks and the return filed in 2027
2026 standard deduction
| Filing status | Standard deduction | Extra if 65+ or blind (each) |
|---|---|---|
| Single or married filing separately | $16,100 | $2,050 |
| Married filing jointly | $32,200 | $1,650 per person |
| Head of household | $24,150 | $2,050 |
Separately, the new senior deduction of $6,000 per person age 65 or older applies on top of these amounts, with income limits. See how the 2025 tax law changes your W-4.
2026 federal tax brackets
Single
| Rate | Taxable income over | Up to |
|---|---|---|
| 10% | $0 | $12,400 |
| 12% | $12,401 | $50,400 |
| 22% | $50,401 | $105,700 |
| 24% | $105,701 | $201,775 |
| 32% | $201,776 | $256,225 |
| 35% | $256,226 | $640,600 |
| 37% | $640,601 | and above |
Married filing jointly (and qualifying surviving spouse)
| Rate | Taxable income over | Up to |
|---|---|---|
| 10% | $0 | $24,800 |
| 12% | $24,801 | $100,800 |
| 22% | $100,801 | $211,400 |
| 24% | $211,401 | $403,550 |
| 32% | $403,551 | $512,450 |
| 35% | $512,451 | $768,700 |
| 37% | $768,701 | and above |
Head of household
| Rate | Taxable income over | Up to |
|---|---|---|
| 10% | $0 | $17,700 |
| 12% | $17,701 | $67,450 |
| 22% | $67,451 | $105,700 |
| 24% | $105,701 | $201,750 |
| 32% | $201,751 | $256,200 |
| 35% | $256,201 | $640,600 |
| 37% | $640,601 | and above |
Married filing separately uses the single brackets up to the 35% bracket, with the top bracket starting at a lower amount. Check the IRS tables if that is your status.
A worked example
A single filer earns $60,000. Taxable income is $60,000 − $16,100 = $43,900. The first $12,400 is taxed at 10% ($1,240) and the remaining $31,500 at 12% ($3,780), for $5,020 in federal income tax. That is an effective rate of about 8.4% of gross pay, even though the top bracket reached is 12%. Our table of tax by income shows other salaries.
See your 2026 tax and withholding — free
Enter your pay to see your bracket, federal tax and the amount per paycheck.
Open the W-4 Calculator →How brackets become your withholding
Your employer applies these rates to your annualized pay, using a standard deduction already built into the IRS tables, and divides the result by your pay periods. Your W-4 then adjusts it for dependents (Step 3), a second income (Step 2), and other income, deductions and extra withholding (Step 4). For the full picture, read how tax withholding works, and for the 2026 changes in one place see W-4 changes for 2026.
Frequently asked questions
What are the 2026 federal tax brackets?
There are seven rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%. For a single filer the 10% bracket runs to $12,400 of taxable income, 12% to $50,400, 22% to $105,700, 24% to $201,775, 32% to $256,225, 35% to $640,600 and 37% above that.
What is the standard deduction for 2026?
$16,100 for single filers and married filing separately, $32,200 for married filing jointly, and $24,150 for head of household. People 65 or older or blind get an extra $2,050 (unmarried) or $1,650 (married) per condition.
Is the tax bracket applied to all of my income?
No. Only the part of your taxable income inside each bracket is taxed at that bracket’s rate. Moving into a higher bracket never reduces your take-home pay.
What is the difference between marginal and effective tax rate?
Your marginal rate is the rate on your last dollar, the top bracket you reach. Your effective rate is your total tax divided by your total income, always lower.
Do the brackets decide my paycheck withholding?
They are the basis for it. Your employer annualizes your pay, subtracts the standard deduction built into the IRS tables, applies these rates, and divides by your paychecks. Your W-4 adjusts that result.
Key terms in this article
Related guides
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