The IRS has set the numbers that decide how much tax you owe on the money you earn in 2026. The standard deduction rises to $16,100 for single filers and $32,200 for married couples filing jointly, and every bracket threshold moves up with inflation. The rates themselves do not change.
These figures apply to tax year 2026, which means the return you file in early 2027. The IRS announced them on October 9, 2025, in Revenue Procedure 2025-32, and nothing in them has changed since. If you are planning withholding or year-end moves, these are the numbers to use.
The 2026 standard deduction
Before any bracket applies, the standard deduction comes off your income. For 2026 it is $16,100 for single filers and married couples filing separately, $32,200 for married couples filing jointly, and $24,150 for heads of household.
That is $350 more than 2025 for single filers, $700 more for joint filers, and $525 more for heads of household. The increase is an inflation adjustment, not a policy change, but it still means a little more of your income is shielded from tax.
There is more for older filers. Taxpayers 65 and older get an additional $2,050 if single or $1,650 per qualifying spouse on a joint return. On top of that, the One, Big, Beautiful Bill created a new $6,000 senior deduction for tax years 2025 through 2028, which phases out above $75,000 of income for single filers and $150,000 for joint filers.
The 2026 tax brackets for single filers
The seven rates are unchanged: 10%, 12%, 22%, 24%, 32%, 35%, and 37%. What moved is where each rate starts. For single filers, the 10% rate covers taxable income up to $12,400. The 12% rate runs from $12,400 to $50,400, the 22% rate from $50,400 to $105,700, and the 24% rate from $105,700 to $201,775.
Above that, the 32% rate applies up to $256,225, the 35% rate up to $640,600, and the top 37% rate only kicks in above $640,600 of taxable income. The thresholds rose roughly 2.7% from 2025, tracking inflation.
The 2026 tax brackets for married couples filing jointly
Joint filers get brackets exactly twice as wide at most rates. The 10% rate covers the first $24,800 of taxable income, the 12% rate runs to $100,800, the 22% rate to $211,400, and the 24% rate to $403,550. The 32% rate tops out at $512,450, the 35% rate at $768,700, and the 37% rate applies only above $768,700.
Heads of household sit in between: the 10% rate covers the first $17,700, the 12% rate runs to $67,450, and the top 37% rate starts above $640,600, the same point as for single filers.
What the brackets actually mean for your paycheck
The most common misunderstanding about brackets is also the most expensive one. Moving into a higher bracket does not tax all of your income at the higher rate. Only the dollars above each line are taxed at that rate.
Take a single filer with $70,000 of taxable income in 2026. The first $12,400 is taxed at 10%, which is $1,240. The next $38,000 is taxed at 12%, which is $4,560. Only the last $19,600 is taxed at 22%, which is $4,312. The total federal tax is $10,112, an effective rate of about 14.4% — even though this filer sits in the 22% bracket.
That is why the standard deduction matters so much. A single filer earning $70,000 gross who takes the $16,100 standard deduction has $53,900 of taxable income, not $70,000, and the 22% rate never touches a dollar of it.
What else changed for 2026
A few other figures from the same IRS release are worth knowing. The maximum Earned Income Tax Credit rises to $8,231 for taxpayers with three or more qualifying children, up from $8,046 in 2025. The alternative minimum tax exemption is $90,100 for single filers and $140,200 for joint filers. The estate tax exclusion climbs to $15,000,000. And the personal exemption stays at $0, as it has since the 2017 tax law.
One thing that has not arrived yet: the IRS has not published the 2027 inflation adjustments. Those are due by December 15 and are expected between mid-October and early November, so the 2026 figures above are the latest official numbers available.
Retirees should also note the Social Security December 2026 payment dates, when the first checks with the 3.6% COLA arrive.
What to do before December 31
These numbers are fixed for the year, but your withholding is not. If you got a raise, changed jobs, or had a second income stream start in 2026, the bracket thresholds give you a quick way to check whether your withholding still fits. The IRS Tax Withholding Estimator uses the same 2026 tables, and a five-minute check now beats an unpleasant surprise in April.
If you are close to a bracket line, remember that the line applies to taxable income after the standard deduction, not to your salary. A single filer needs about $86,100 of gross income before a single dollar is taxed at 22% — $16,100 of standard deduction plus $70,000 of room in the 10% and 12% brackets.
Sources: IRS news release IR-2025-103 (October 9, 2025); IRS Revenue Procedure 2025-32.
FAQ: 2026 tax brackets
What is the standard deduction for 2026?
$16,100 for single filers and married couples filing separately, $32,200 for married couples filing jointly, and $24,150 for heads of household. These apply to tax year 2026, for returns filed in 2027.
What are the 2026 federal tax brackets?
The seven rates are 10%, 12%, 22%, 24%, 32%, 35%, and 37%. For single filers, the top 37% rate starts above $640,600 of taxable income; for married couples filing jointly, above $768,700.
When do the 2026 tax brackets apply?
They apply to income earned between January 1 and December 31, 2026, reported on the tax return you file in early 2027.
Did the tax rates change for 2026?
No. The rates are the same seven rates as 2025. Only the income thresholds moved, rising about 2.7% for inflation, and the standard deduction rose $350 for single filers and $700 for joint filers.
What is the maximum EITC for 2026?
$8,231 for taxpayers with three or more qualifying children, up from $8,046 in 2025.