2026 Federal Tax Brackets: Updated Rates After the One Big Beautiful Bill Act
What Changed in 2026
The One Big Beautiful Bill Act (OBBBA) made the Tax Cuts and Jobs Act provisions permanent and adjusted bracket thresholds for inflation. The bottom two brackets (10% and 12%) got a 4% inflation adjustment, while higher brackets received 2.3%.
- Standard deduction increased to $16,100 (single), $32,200 (MFJ), $24,150 (HoH)
- Child tax credit expanded to $4,000 per qualifying child (up from $2,000)
- SALT deduction cap raised to $40,000 (from $10,000)
- New deductions for tips, overtime, and auto loan interest
- Social Security wage base increased to $184,500
2026 Federal Income Tax Brackets
Single Filer
| Rate | Taxable Income Range | Max Tax in Bracket |
|---|---|---|
| 10% | $0 - $12,400 | $1,240 |
| 12% | $12,400 - $50,400 | $4,560 |
| 22% | $50,400 - $105,700 | $12,166 |
| 24% | $105,700 - $201,775 | $23,058 |
| 32% | $201,775 - $256,225 | $17,424 |
| 35% | $256,225 - $640,600 | $134,531 |
| 37% | $640,600 + | varies |
Married Filing Jointly
| Rate | Taxable Income Range | Max Tax in Bracket |
|---|---|---|
| 10% | $0 - $24,800 | $2,480 |
| 12% | $24,800 - $100,800 | $9,120 |
| 22% | $100,800 - $211,400 | $24,332 |
| 24% | $211,400 - $403,550 | $46,116 |
| 32% | $403,550 - $512,450 | $34,848 |
| 35% | $512,450 - $768,700 | $89,688 |
| 37% | $768,700 + | varies |
Head of Household
| Rate | Taxable Income Range | Max Tax in Bracket |
|---|---|---|
| 10% | $0 - $17,700 | $1,770 |
| 12% | $17,700 - $67,450 | $5,970 |
| 22% | $67,450 - $105,700 | $8,415 |
| 24% | $105,700 - $201,775 | $23,058 |
| 32% | $201,775 - $256,225 | $17,424 |
| 35% | $256,225 - $640,600 | $134,531 |
| 37% | $640,600 + | varies |
What Bracket Am I In?
Enter your taxable income (gross income minus standard or itemized deductions) to see your bracket and effective federal tax rate.
Your Bracket
22%
Federal Tax
$13,170
Effective Rate
15.7%
Marginal vs. Effective Tax Rate: A $100K Example
A common misconception: being "in the 22% bracket" does not mean 22% of your income goes to federal tax. The 22% rate only applies to income between $50,401 and $105,700 (single). Here is how $100,000 in taxable income is actually taxed:
| Bracket | Taxable Amount | Tax |
|---|---|---|
| 10% | $12,400 | $1,240 |
| 12% | $38,000 | $4,560 |
| 22% | $49,600 | $10,912 |
| Total | $100,000 | $16,712 |
Marginal rate: 22%. Effective rate: 16.7%. The progressive system means each bracket only applies to income within that range, not your entire income.
2026 Standard Deductions
| Filing Status | Standard Deduction | Additional (65+ or Blind) |
|---|---|---|
| Single | $16,100 | +$2,050 |
| Married Filing Jointly | $32,200 | +$1,650 per spouse |
| Head of Household | $24,150 | +$2,050 |
FICA Rates (2026)
Social Security
6.2%
On wages up to $184,500
Maximum: $11,439
Medicare
1.45%
On all wages (no cap)
+0.9% above $200K (single)