2026 Federal Income Tax Brackets — Single Filers
| Tax Rate | Income Range | Tax at Top of Bracket |
|---|---|---|
| 10% | $0 - $11,925 | $1,193 |
| 12% | $11,926 - $48,475 | $5,579 |
| 22% | $48,476 - $103,350 | $17,651 |
| 24% | $103,351 - $197,300 | $40,199 |
| 32% | $197,301 - $250,525 | $57,231 |
| 35% | $250,526 - $626,350 | $188,770 |
| 37% | $626,351+ | Varies |
2026 Federal Income Tax Brackets — Married Filing Jointly
| Tax Rate | Income Range |
|---|---|
| 10% | $0 - $23,850 |
| 12% | $23,851 - $96,950 |
| 22% | $96,951 - $206,700 |
| 24% | $206,701 - $394,600 |
| 32% | $394,601 - $501,050 |
| 35% | $501,051 - $751,600 |
| 37% | $751,601+ |
Marginal vs Effective Tax Rate — The Biggest Misconception
If you earn $100,000 as a single filer, you do NOT pay 22% on all $100,000. You pay 10% on the first $11,925, 12% on the next $36,550, and 22% only on the amount above $48,475. Your effective rate is approximately 17.6% — not 22%.
The US federal income tax system is progressive, meaning higher portions of your income are taxed at higher rates. Each bracket only applies to income within that range, not your entire income. This is why your effective (average) tax rate is always lower than your marginal (top) bracket rate.
Standard Deduction for 2026
| Single / Married Filing Separately | $15,000 |
| Married Filing Jointly | $30,000 |
| Head of Household | $22,500 |
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