Federal Tax Brackets and Standard Deduction

Federal income tax brackets and standard deductions for every filing status, from the IRS's annual inflation adjustments, with next year's figures as soon as the IRS publishes them.

Last updated
Last checked
Source
Internal Revenue Service

About this data: figures are collected automatically from Internal Revenue Service and checked before publication. They are for general information only and are not advice. Confirm with the source before acting. Last verified Oct 1, 2026, 4:22 AM ET. Report an error →

What changed: Loaded IRS tax brackets and standard deductions for 2026 (Rev. Proc. 2025-32); the IRS brackets page shows 2025. (Oct 1, 2026)

Standard deduction

2026 standard deduction, single $16,100

$32,200 married filing jointly · $24,150 head of household · $16,100 married filing separately

2026 top rate 37%

On taxable income over $640,600 (single) or $768,700 (married filing jointly).

Standard deduction by filing status. 2025 amounts as restated by the IRS in its 2026 release.
Filing status20252026
Single$15,750$16,100
Married filing jointly$31,500$32,200
Head of household$23,625$24,150
Married filing separately$15,750$16,100

Additional standard deduction for 2026 if you are 65 or older or blind: $1,650 each (married), or $2,050 if unmarried and not a surviving spouse.

2026 tax brackets

Taxable income in each bracket for tax year 2026 (returns filed in 2027), from Rev. Proc. 2025-32. Each rate applies only to the income inside its bracket.
RateSingleMarried filing jointlyHead of householdMarried filing separately
10%Up to $12,400Up to $24,800Up to $17,700Up to $12,400
12%$12,400–$50,400$24,800–$100,800$17,700–$67,450$12,400–$50,400
22%$50,400–$105,700$100,800–$211,400$67,450–$105,700$50,400–$105,700
24%$105,700–$201,775$211,400–$403,550$105,700–$201,750$105,700–$201,775
32%$201,775–$256,225$403,550–$512,450$201,750–$256,200$201,775–$256,225
35%$256,225–$640,600$512,450–$768,700$256,200–$640,600$256,225–$384,350
37%Over $640,600Over $768,700Over $640,600Over $384,350

2025 tax brackets (returns filed in 2026)

As shown on the IRS's federal income tax rates and brackets page.
RateSingleMarried filing jointlyHead of householdMarried filing separately
10%Up to $11,925Up to $23,850Up to $17,000Up to $11,925
12%$11,925–$48,475$23,850–$96,950$17,000–$64,850$11,925–$48,475
22%$48,475–$103,350$96,950–$206,700$64,850–$103,350$48,475–$103,350
24%$103,350–$197,300$206,700–$394,600$103,350–$197,300$103,350–$197,300
32%$197,300–$250,525$394,600–$501,050$197,300–$250,500$197,300–$250,525
35%$250,525–$626,350$501,050–$751,600$250,500–$626,350$250,525–$375,800
37%Over $626,350Over $751,600Over $626,350Over $375,800
Where each rate begins for a single filer, 2026. Taxable income above each amount is taxed at that rate.
Taxable income where each rate begins, single filer, 202612%: $12,400$12,40012%22%: $50,400$50,40022%24%: $105,700$105,70024%32%: $201,775$201,77532%35%: $256,225$256,22535%37%: $640,600$640,60037%

How brackets work

  • Federal income tax is charged in layers. Each rate applies only to the part of taxable income inside its bracket, so moving into a higher bracket does not raise the tax on income below it.
  • Taxable income is income after deductions. Most people take the standard deduction instead of itemizing.
  • The IRS adjusts the brackets and standard deduction for inflation each year and publishes the new amounts in the fall, in a news release and a Revenue Procedure.
  • These are federal amounts only. Credits, other taxes and state income taxes are not included.

Methodology

Source
Internal Revenue Service — Revenue Procedures and inflation adjustment releases
Update cadence
Annual (October or November); checked daily. Checked every 24 hours.
Last updated
Oct 1, 2026, 4:22 AM ET
How it is produced
We follow the IRS's list of inflation-adjusted tax items to each year's news release, and from it to the Revenue Procedure that sets the official rate tables and standard deductions. Before publishing, the tax amount the IRS lists at the start of each bracket must equal the amount calculated from the brackets themselves, and the release's standard deductions and single and joint thresholds must match the Revenue Procedure. The IRS brackets page is read too and must agree when it covers the same year. If figures for a year ever change, the update is held until the editor has checked why.
Download
CSV of all data on this page
Cite this

Money Tracker Daily, "Federal Tax Brackets and Standard Deduction", updated October 1, 2026, https://moneytrackerdaily.com/trackers/tax-brackets. Data: Internal Revenue Service, Revenue Procedures and inflation adjustment releases.

Change log

  • Loaded IRS tax brackets and standard deductions for 2026 (Rev. Proc. 2025-32); the IRS brackets page shows 2025.

Spotted an error? See our corrections policy or email editor@moneytrackerdaily.com.