Federal Tax Brackets 2026
Federal tax brackets 2026 — single filers
| Taxable income | Rate | Tax on a full band |
|---|---|---|
| $0 – $12,400 | 10% | $1,240 |
| $12,401 – $50,400 | 12% | $4,560 |
| $50,401 – $105,700 | 22% | $12,166 |
| $105,701 – $201,775 | 24% | $23,058 |
| $201,776 – $256,225 | 32% | $17,424 |
| $256,226 – $640,600 | 35% | $134,531.25 |
| Over $640,600 | 37% | No limit |
Each rate applies only to the slice of taxable income inside that band. Taxable income is gross income minus the standard deduction (or itemized deductions) and any above-the-line adjustments. Earning $60,000 does not mean 22% tax on the whole $60,000.
Federal tax brackets 2026 — married filing jointly
| Taxable income | Rate |
|---|---|
| $0 – $24,800 | 10% |
| $24,801 – $100,800 | 12% |
| $100,801 – $211,400 | 22% |
| $211,401 – $403,550 | 24% |
| $403,551 – $512,450 | 32% |
| $512,451 – $768,700 | 35% |
| Over $768,700 | 37% |
Note: some third-party round-ups list the joint 37% threshold as $768,600. The authoritative IRS text (Revenue Procedure 2025-32, Table 1) says $768,700.
The standard deduction 2026
| Filing status | 2026 | 2025 |
|---|---|---|
| Single | $16,100 | $15,750 |
| Married filing jointly | $32,200 | $31,500 |
| Head of household | $24,150 | $23,625 |
| Married filing separately | $16,100 | $15,750 |
The One Big Beautiful Bill Act (signed 4 July 2025) made the enlarged standard deduction permanent — it would otherwise have roughly halved after 2025 — and raised the base amounts. There is an additional $1,650 per condition for age 65+ or blindness ($2,050 if unmarried and not a surviving spouse). The personal exemption remains $0. A separate senior deduction of up to $6,000 per person 65+ applies for 2025–2028 and phases out above $75,000 / $150,000 of modified adjusted gross income; it is not part of the standard deduction.
Social Security and Medicare 2026
| 2026 | |
|---|---|
| Social Security employee rate | 6.2% up to the $184,500 wage base (max $11,439) |
| Medicare employee rate | 1.45% on all wages (no cap) |
| Additional Medicare Tax | 0.9% above $200,000 (single) / $250,000 (joint) |
| Combined FICA below the thresholds | 7.65% |
The Social Security wage base rose from $176,100 in 2025 to $184,500 in 2026 (+4.8%). The Additional Medicare Tax thresholds ($200,000 / $250,000 / $125,000) are fixed by statute and are not indexed for inflation — unchanged since 2013. Employers withhold the extra 0.9% once your wages from that employer pass $200,000 in the year, regardless of filing status.
Worked example: $100,000 salary, single, Texas
| Amount | |
|---|---|
| Gross salary | $100,000.00 |
| Standard deduction | −$16,100.00 |
| Taxable income | $83,900.00 |
| Federal income tax | $13,170.00 |
| Social Security | $6,200.00 |
| Medicare | $1,450.00 |
| Take-home pay | $79,180.00 a year |
Related: Take Home Pay Calculator USA · Texas Take Home Pay 2026 · What Is Take Home Pay?
Sources: IRS, Revenue Procedure 2025-32 (Internal Revenue Bulletin 2025-45) and News Release IR-2025-103; IRS, Topic No. 751 and “Questions and answers for the Additional Medicare Tax”; Social Security Administration, “Contribution and Benefit Base”. Checked 13 November 2026.