TAX BASICS
2026 Federal Income Tax Brackets — Complete Guide
January 10, 2026 · 5 min read
The IRS adjusts tax brackets annually for inflation. Here are the official 2026 federal income tax brackets for all filing statuses, plus the standard deduction, FICA rates, and key limits.
2026 Standard Deduction
Single
$15,000
Married Filing Jointly
$30,000
Head of Household
$22,500
Married Filing Separately
$15,000
2026 Tax Brackets — Single Filers
| Tax Rate | Taxable Income Range |
|---|---|
| 10% | $0 – $11,600 |
| 12% | $11,600 – $47,150 |
| 22% | $47,150 – $100,525 |
| 24% | $100,525 – $191,950 |
| 32% | $191,950 – $243,725 |
| 35% | $243,725 – $609,350 |
| 37% | $609,350 – $609,350+ |
2026 Tax Brackets — Married Filing Jointly
| Tax Rate | Taxable Income Range |
|---|---|
| 10% | $0 – $23,200 |
| 12% | $23,200 – $94,300 |
| 22% | $94,300 – $201,050 |
| 24% | $201,050 – $383,900 |
| 32% | $383,900 – $487,450 |
| 35% | $487,450 – $731,200 |
| 37% | $731,200 – $731,200+ |
2026 FICA Rates
- Social Security: 6.2% on wages up to $184,500 (wage base)
- Medicare: 1.45% on all wages, no cap
- Additional Medicare: 0.9% on wages over $200k (single) / $250k (married)
Key 2026 Limits
- 401(k) employee limit: $23,500 ($31,000 if age 50+)
- HSA individual: $4,300 / family: $8,550
- IRA limit: $7,000 ($8,000 if 50+)
- FSA health: $3,300
How Marginal Tax Rates Work
A common misconception: earning more money does NOT mean all your income gets taxed at a higher rate. Only the income in each bracket gets taxed at that bracket's rate. Example: a single filer earning $60,000 pays 10% on the first $11,600, 12% on the next $35,550, and 22% on only the last $12,850. Their average (effective) rate is about 13.7% — not 22%.
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