The 2026 US federal income tax uses seven marginal brackets — 10%, 12%, 22%, 24%, 32%, 35% and 37%. The single most important thing to understand is that these rates apply to your income in slices. Earning one more dollar that crosses into a higher bracket does not re-tax your whole salary at the higher rate; only that extra dollar is taxed at the higher rate. The figures below come from the IRS (Rev. Proc. 2025-32, released October 2025) and are simplified estimates for general education, not tax advice.
What are the 2026 federal tax brackets?
Brackets apply to taxable income — your gross pay after subtracting deductions (most wage earners use the standard deduction, which is $16,100 for single filers in 2026). The table below shows the 2026 single-filer schedule.
| Marginal rate | Taxable income (single) |
|---|---|
| 10% | $0 – $12,400 |
| 12% | $12,400 – $50,400 |
| 22% | $50,400 – $105,700 |
| 24% | $105,700 – $201,775 |
| 32% | $201,775 – $256,225 |
| 35% | $256,225 – $640,600 |
| 37% | $640,600 and above |
Married-filing-jointly and head-of-household filers have wider bands at the same rates. The married 10% bracket, for example, runs to $24,800 of taxable income and the 12% bracket to $100,800.
How does a marginal bracket actually get applied?
Imagine a single filer with a $100,000 salary. After the $16,100 standard deduction, taxable income is $83,900. That amount is taxed bracket by bracket:
| Bracket | Rate | Income taxed in this band | Tax |
|---|---|---|---|
| First band | 10% | $12,400 | $1,240 |
| Second band | 12% | $38,000 | $4,560 |
| Third band | 22% | $33,500 | $7,370 |
| Total | — | $83,900 | $13,170 |
So this filer’s top (marginal) rate is 22%, but the effective federal rate is only about 13.2% of gross salary. The difference between those two numbers trips up a lot of people — we cover it in detail in marginal vs effective tax rate.
Why do the brackets change every year?
The IRS adjusts bracket thresholds annually for inflation. When the dollar amounts rise, you can earn a bit more before crossing into the next bracket — which prevents “bracket creep,” where inflation alone pushes you into higher rates without any real gain in buying power. The 2026 figures reflect that annual indexing plus statutory changes.
Key things to remember about the 2026 schedule:
- Rates did not change from the prior structure; the dollar thresholds moved up for inflation.
- The brackets apply to taxable income, not gross salary.
- Filing status matters — single, married filing jointly, and head of household each have their own thresholds.
- Federal income tax is only one piece of your paycheck. FICA (Social Security and Medicare) and, in most states, state income tax also apply — see gross vs net pay.
How brackets fit into your actual take-home pay
Federal income tax sits alongside two other big withholdings:
- FICA: 6.2% Social Security (up to the 2026 wage base of $184,500) plus 1.45% Medicare on all wages.
- State income tax: zero in nine states, a flat rate in some, and progressive brackets in others. Compare them on our take-home pay by state page.
To see the combined effect on a specific salary, use the take-home pay calculator. For a $100,000 single salary in a no-income-tax state like Texas, the estimate works out to roughly $79,180 net per year — about $13,170 federal income tax, $7,650 FICA, and $0 state tax.
Common misunderstandings about tax brackets
- “A raise pushed me into a higher bracket, so I’ll take home less.” This is essentially never true for a salary increase. Only the portion of the raise inside the higher bracket is taxed at the higher rate; the rest of your income is unaffected.
- “My bracket is my tax rate.” Your bracket is your marginal rate. Your effective rate — total tax divided by income — is lower.
- “Brackets apply to my whole salary.” They apply to taxable income after deductions.
Sources and disclaimer
Not tax advice. All figures are simplified 2026 estimates and exclude credits, itemized deductions, and pre-tax contributions. Verify any number with the IRS before relying on it. See our methodology and disclaimer.