The 2026 tax brackets and rates
For 2026, the seven federal tax rates stay at 10%, 12%, 22%, 24%, 32%, 35% and 37%, with brackets raised for inflation. The 37% rate starts above $640,600 single and $768,700 married filing jointly. The standard deduction is $16,100 single, $32,200 joint and $24,150 head of household.
Updated November 2026 · By Pankil Kumar, Managing Partner
Quick facts
- Top rate. 37% above $640,600 single, $768,700 married filing jointly
- Standard deduction. $16,100 single, $32,200 joint, $24,150 head of household
- Wage base. Social Security tax stops at $184,500 of wages
What are the 2026 tax brackets?
| Rate | Single | Married filing jointly | Head of household | Married filing separately |
|---|---|---|---|---|
| 10% | $0 to $12,400 | $0 to $24,800 | $0 to $17,700 | $0 to $12,400 |
| 12% | to $50,400 | to $100,800 | to $67,450 | to $50,400 |
| 22% | to $105,700 | to $211,400 | to $105,700 | to $105,700 |
| 24% | to $201,775 | to $403,550 | to $201,750 | to $201,775 |
| 32% | to $256,225 | to $512,450 | to $256,200 | to $256,225 |
| 35% | to $640,600 | to $768,700 | to $640,600 | to $384,350 |
| 37% | over $640,600 | over $768,700 | over $640,600 | over $384,350 |
These apply to taxable income, after deductions. Only the income inside each band is taxed at that rate. Try the federal income tax calculator to see your own numbers.
What are the 2026 capital gains rates?
Long-term gains and qualified dividends are taxed at 0%, 15% or 20%, depending on taxable income.
| Rate | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 0% | up to $49,450 | up to $98,900 | up to $66,200 |
| 15% | to $545,500 | to $613,700 | to $579,600 |
| 20% | above $545,500 | above $613,700 | above $579,600 |
High earners may also owe the 3.8% net investment income tax.
What other 2026 numbers should owners know?
| Item | 2026 |
|---|---|
| Social Security wage base | $184,500 |
| Self-employment tax | 15.3%, with the 12.4% part up to $184,500 |
| Additional Medicare tax | 0.9% over $200,000 single, $250,000 joint |
| Standard mileage rate | 72.5 cents through June, 76 cents from July 1 |
| Section 179 expensing | $2,560,000 |
| Bonus depreciation | 100% for property acquired after January 19, 2025 |
| Child tax credit | $2,200 per child |
| Senior deduction (65 and older) | $6,000 per person, 2025 to 2028 |
| Estate and gift tax exemption | $15,000,000 per person |
| Gift tax annual exclusion | $19,000 per recipient |
| Foreign earned income exclusion | $132,900 |
Retirement and HSA limits are in our 2026 contribution limits guide, and the standard deduction details are in our standard deduction guide.
What changed from 2025?
Brackets and most limits rose with inflation. The 2025 tax law made the current rates and the higher standard deduction permanent, raised the estate exemption to $15 million and created new deductions for tips, overtime, car loan interest and seniors. Our 2025 tax law changes guide explains each one for business owners.
Sources
- IRS: Federal income tax rates and brackets
- IRS: Inflation adjustments for tax year 2026
- IRS: Topic 409, capital gains
General information, not tax advice for your situation.
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See our tax planning and CFO serviceWhat are the federal tax brackets for 2026?
Seven rates, from 10% to 37%. For single filers, 10% covers taxable income up to $12,400 and 37% applies above $640,600. Married couples filing jointly reach 37% above $768,700.
Did tax rates change for 2026?
No. The rates are the same as 2025. The income ranges for each rate rose with inflation.
What is the 0% capital gains bracket for 2026?
Taxable income up to $49,450 for single filers and $98,900 for married couples filing jointly.
When do the 2026 brackets apply?
To income earned in 2026, on the return you file in early 2027. They also set 2026 paycheck withholding.
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