For the 2026 tax year (returns typically filed in early 2027), federal income tax tables continue to range from 10% to 37%.
While the tax rates themselves did not change, the income thresholds for each tax bracket increased due to inflation adjustments.
These rates remain in place because the One Big Beautiful Bill Act (OBBBA) made the 2017 Tax Cuts and Jobs Act provisions permanent, preventing a return to higher pre-2018 tax rates.
Federal tax rules are administered by the Internal Revenue Service.
2026 Federal Income Tax Tables
The following tax tables apply to taxable income earned during 2026, after deductions and adjustments.
| Tax Rate | Single Filers | Married Filing Jointly | Head of Household | Married Filing Separately |
|---|---|---|---|---|
| 10% | $0 – $12,400 | $0 – $24,800 | $0 – $17,700 | $0 – $12,400 |
| 12% | $12,401 – $50,400 | $24,801 – $100,800 | $17,701 – $67,450 | $12,401 – $50,400 |
| 22% | $50,401 – $105,700 | $100,801 – $211,400 | $67,451 – $105,700 | $50,401 – $105,700 |
| 24% | $105,701 – $201,775 | $211,401 – $403,550 | $105,701 – $201,750 | $105,701 – $201,775 |
| 32% | $201,776 – $256,225 | $403,551 – $512,450 | $201,751 – $256,200 | $201,776 – $256,225 |
| 35% | $256,226 – $640,600 | $512,451 – $768,700 | $256,201 – $640,600 | $256,226 – $384,350 |
| 37% | Over $640,600 | Over $768,700 | Over $640,600 | Over $384,350 |
Example: A single filer with $60,000 in taxable income does not pay 22% on all income—only the portion above $50,400 is taxed at 22%.
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2026 Standard Deduction Amounts
The standard deduction increased by about 2.2% from 2025, helping reduce taxable income for most filers.
- Single or Married Filing Separately: $16,100
- Married Filing Jointly: $32,200
- Head of Household: $24,150
Additional amounts for age or blindness:
- Single or Head of Household: $2,050
- Married (per qualifying spouse): $1,650
Tip: Most taxpayers benefit more from the standard deduction than itemizing, especially with higher inflation adjustments.
2026 Long-Term Capital Gains Tax Table
Long-term capital gains (assets held longer than one year) continue to be 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% | $49,451 – $545,500 | $98,901 – $613,700 | $66,201 – $579,600 |
| 20% | Over $545,500 | Over $613,700 | Over $579,600 |
Example: A married couple with $90,000 in taxable income could owe 0% federal tax on long-term capital gains.
Why the 2026 Table Adjustments Matter
Inflation adjustments help prevent “bracket creep,” where taxpayers pay higher rates simply because wages increase with inflation.
Tip: Even small threshold increases can reduce overall tax owed, especially for middle-income filers near bracket cutoffs.
Practical Recommendation: File Electronically 💻
Electronic filing is the easiest way to ensure tax brackets, deductions, and capital gains rates are applied correctly.
Electronic filing helps by:
- Automatically applying updated tax tables
- Preventing bracket calculation errors
- Accounting for age-based deductions
- Speeding up refunds with direct deposit
Tip: Tax software is especially helpful when you have capital gains, multiple income sources, or age-based deductions.
Final Thoughts
The 2026 federal tax structure keeps rates stable while adjusting brackets and deductions for inflation.
Most taxpayers will benefit from higher standard deductions and wider tax brackets, even though the percentage rates stay the same.
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