Definition
A tax bracket is a range of taxable income taxed at a specific rate under the progressive federal income tax system. In 2026, there are seven brackets for single filers: 10%, 12%, 22%, 24%, 32%, 35%, and 37%, each applying to a specific income range.
The critical point is that brackets work incrementally — moving into a higher bracket means only the income above the threshold is taxed at the higher rate. The income below is still taxed at the lower rate. 'Being in the 22% bracket' doesn't mean you pay 22% on all your income.
Bracket thresholds are adjusted annually for inflation. For married filing jointly, thresholds are double the single thresholds for every bracket except the 35% one.
How this affects your W-4
Tax brackets determine how much of your annual income is taxed at each rate, which drives the withholding calculation. Understanding which bracket your income falls in helps you predict the marginal impact of raises, bonuses, or side income.
If a large bonus pushes you from the 22% bracket to the 24% bracket, the difference affects only the portion above the threshold — not your entire bonus.
See how tax bracket affects your withholding
Use the free W-4 calculator to calculate your exact withholding with your specific situation.
Open the W-4 Calculator →Read the guide
2026 Federal Tax Brackets and Standard Deduction (All Filing Statuses)
The 2026 brackets for single, married filing jointly and head of household, the standard deductions, and how they feed your paycheck withholding.
W-4 Changes for 2026: What's New and What You Need to Do
Updated brackets, higher standard deduction, raised SS wage base. Everything that changed for 2026 withholding and whether you need to submit a new W-4.
Related terms
Marginal Tax Rate
The tax rate that applies to the last (highest) dollar of your income — your 'tax bracket.'
Effective Tax Rate
The average rate you pay across all your income — always lower than your marginal rate.
Federal Income Tax
The progressive income tax the U.S. federal government levies on wages and other income.