2026 Tax Brackets — Single Filers
| Tax Rate | Taxable Income | Tax Owed |
|---|---|---|
| 10% | $0 – $11,925 | 10% of taxable income |
| 12% | $11,925 – $48,475 | $1,192.50 + 12% over $11,925 |
| 22% | $48,475 – $103,350 | $5,578.50 + 22% over $48,475 |
| 24% | $103,350 – $197,300 | $17,651.50 + 24% over $103,350 |
| 32% | $197,300 – $250,525 | $40,199.50 + 32% over $197,300 |
| 35% | $250,525 – $626,350 | $57,231.50 + 35% over $250,525 |
| 37% | Over $626,350 | $188,769 + 37% over $626,350 |
2026 Standard Deduction
The standard deduction reduces your taxable income before brackets apply:
- Single / Married Filing Separately: $15,000
- Married Filing Jointly: $30,000
- Head of Household: $22,500
- 65 or older / blind (extra): +$1,600 each
How Tax Brackets Actually Work
Tax brackets are marginal — only the income within each bracket is taxed at that rate. If you earn $60,000 as a single filer:
- First $11,925 taxed at 10% = $1,192.50
- Next $36,550 taxed at 12% = $4,386.00
- Remaining $11,525 taxed at 22% = $2,535.50
- Total federal tax: ~$8,114 (effective rate: 13.5%)
Frequently Asked Questions
What are the 2026 federal tax brackets?
There are seven brackets: 10%, 12%, 22%, 24%, 32%, 35%, and 37%. The thresholds are indexed for inflation each year by the IRS.
What is the standard deduction for 2026?
The 2026 standard deduction is $15,000 for single filers, $30,000 for married filing jointly, and $22,500 for head of household.
How do I calculate my effective tax rate?
Divide your total tax owed by your gross income. For example, if you owe $8,000 on a $60,000 income, your effective rate is 13.3%.
Ready to calculate?
Use our free calculator — instant results, no login needed.
Calculate My 2026 Tax Refund Now