2025 and 2026 Tax Brackets and Federal Income Tax Rates

The 2025 and 2026 federal income tax brackets use the same seven marginal rates: 10, 12, 22, 24, 32, 35, and 37 percent. The One Big Beautiful Bill Act, signed on July 4, 2025, made those rates permanent, canceling the reversion to pre-2018 rates that was scheduled to hit in 2026.1Internal Revenue Service. One, Big, Beautiful Bill Provisions What differs between the two years is the income thresholds. Each bracket widens slightly in 2026 because of inflation adjustments, so you can earn a little more before crossing into the next rate.

2025 Brackets

For tax year 2025, the brackets for single filers and married couples filing jointly are:2Internal Revenue Service. Federal Income Tax Rates and Brackets

  • 10%: Up to $11,925 (single) / $23,850 (joint)
  • 12%: $11,926 to $48,475 (single) / $23,851 to $96,950 (joint)
  • 22%: $48,476 to $103,350 (single) / $96,951 to $206,700 (joint)
  • 24%: $103,351 to $197,300 (single) / $206,701 to $394,600 (joint)
  • 32%: $197,301 to $250,525 (single) / $394,601 to $501,050 (joint)
  • 35%: $250,526 to $626,350 (single) / $501,051 to $751,600 (joint)
  • 37%: Over $626,350 (single) / Over $751,600 (joint)

Head of household filers get wider brackets at the low end. The 10 percent rate covers income up to $17,000, the 12 percent rate runs to $64,850, and the 22 percent bracket applies from $64,851 to $103,350. The top rate of 37 percent kicks in above $626,350, the same threshold as single filers.2Internal Revenue Service. Federal Income Tax Rates and Brackets

These are marginal rates. A single filer earning $60,000 doesn’t pay 22 percent on the whole amount. You pay 10 percent on the first $11,925, 12 percent on the income from there up to $48,475, and 22 percent only on the dollars above that. Your effective rate ends up well below your top bracket.

2026 Brackets

For 2026, the IRS lifted every threshold to account for inflation. The rates themselves are unchanged. Single filers and joint filers see:3Internal Revenue Service. IRS Releases Tax Inflation Adjustments for Tax Year 2026

  • 10%: Up to $12,400 (single) / $24,800 (joint)
  • 12%: $12,401 to $50,400 (single) / $24,801 to $100,800 (joint)
  • 22%: $50,401 to $105,700 (single) / $100,801 to $211,400 (joint)
  • 24%: $105,701 to $201,775 (single) / $211,401 to $403,550 (joint)
  • 32%: $201,776 to $256,225 (single) / $403,551 to $512,450 (joint)
  • 35%: $256,226 to $640,600 (single) / $512,451 to $768,700 (joint)
  • 37%: Over $640,600 (single) / Over $768,700 (joint)

Head of household filers in 2026 see the 10 percent rate apply to income up to $17,700, with the 12 percent bracket running from $17,701 to $67,450. The 22 percent rate covers $67,451 to $105,700, and the 37 percent rate begins above $640,600.4Tax Foundation. 2026 Tax Brackets and Federal Income Tax Rates

What the Inflation Adjustment Is Worth

The practical effect is modest but real. A single filer can earn about $475 more in the 10 percent bracket in 2026 than in 2025, and roughly $1,925 more before hitting the 22 percent rate. For married couples filing jointly, the 12 percent bracket widens by about $3,850. None of this is dramatic on its own. It keeps rising wages from automatically pushing you into a higher bracket.

Why 2026 Didn’t Bring the Expected Rate Hike

The Tax Cuts and Jobs Act of 2017 lowered individual rates and restructured the brackets, but most of the individual provisions were written to expire after December 31, 2025.5Cornell Law Institute. Tax Cuts and Jobs Act of 2017 Had the law expired on schedule, 2026 would have brought back rates of 10, 15, 25, 28, 33, 35, and 39.6 percent, with narrower brackets at nearly every level.

The OBBBA changed that outcome. The 12 percent rate that was set to jump to 15 percent stayed put. The 22 and 24 percent brackets that would have become 25 and 28 percent held. And the top rate stayed at 37 percent instead of climbing back to 39.6 percent.1Internal Revenue Service. One, Big, Beautiful Bill Provisions For a single filer earning $200,000, the gap between the extended rates and the old law runs to several thousand dollars a year.

Standard Deduction Behind the Brackets

The brackets apply to taxable income, which is your income after the standard deduction (or itemized deductions). So the deduction amount matters as much as the thresholds themselves. For 2025, the OBBBA retroactively raised the standard deduction above the amounts the IRS had originally announced:6Internal Revenue Service. New and Enhanced Deductions for Individuals

  • Single or married filing separately: $15,750
  • Married filing jointly: $31,500
  • Head of household: $23,625

For 2026, inflation adjustments push the amounts higher:3Internal Revenue Service. IRS Releases Tax Inflation Adjustments for Tax Year 2026

  • Single or married filing separately: $16,100
  • Married filing jointly: $32,200
  • Head of household: $24,150

Before the OBBBA passed, the standard deduction was projected to shrink dramatically in 2026 to roughly $8,350 for single filers and $16,700 for joint filers, with personal exemptions of about $5,300 per person returning to partially offset the drop.7Tax Foundation. How 2026 Tax Brackets Would Change if the TCJA Expires That didn’t happen. Personal exemptions remain at zero, and the higher standard deduction continues.

Taxpayers 65 and older can claim an additional standard deduction on top of the base amount: $2,050 for single filers or $1,650 per qualifying spouse on a joint return. Separately, the OBBBA created a new senior deduction of up to $4,000 per qualifying taxpayer, available whether you itemize or take the standard deduction. This one phases out beginning at $75,000 for single filers and $150,000 for joint filers.4Tax Foundation. 2026 Tax Brackets and Federal Income Tax Rates

Long-Term Capital Gains Sit Outside These Brackets

Long-term capital gains and qualified dividends are taxed on their own schedule, not at the ordinary rates above. For 2026, the three tiers are:4Tax Foundation. 2026 Tax Brackets and Federal Income Tax Rates

  • 0%: Taxable income up to $49,450 (single) / $98,900 (joint) / $66,200 (head of household)
  • 15%: From those thresholds up to $545,500 (single) / $613,700 (joint) / $579,600 (head of household)
  • 20%: Taxable income above those upper limits

High earners may also owe the 3.8 percent net investment income tax on top of these rates when modified adjusted gross income exceeds $200,000 (single) or $250,000 (joint). Those NIIT thresholds are not indexed for inflation and have stayed the same since 2013.

Other Numbers That Move With the Brackets

A handful of other figures adjust for 2026 and shape what you actually owe:

  • SALT deduction cap: The OBBBA raised the state and local tax deduction cap from $10,000 to $40,000 for taxpayers with modified adjusted gross income under $500,000. The cap phases down above that income level and can drop back to $10,000 for the highest earners. The $40,000 cap and the $500,000 threshold each rise 1 percent per year.
  • Child tax credit: The maximum credit per qualifying child rises to $2,500 for 2025 and is expected to adjust for inflation going forward.
  • 401(k) contribution limit: $24,500 for 2026, up from $23,500 in 2025.8Internal Revenue Service. Inflation-Adjusted Tax Items by Tax Year
  • IRA contribution limit: $7,500 for 2026, up from $7,000 in 2025.8Internal Revenue Service. Inflation-Adjusted Tax Items by Tax Year
  • Mortgage interest deduction: The $750,000 cap on deductible mortgage debt is now permanent under the OBBBA.

If you were planning around the assumption that rates would jump in 2026, you can set that aside. The rate structure most taxpayers have used since 2018 is now permanent law. Year-to-year changes come from inflation adjustments to the thresholds, deductions, credits, and contribution caps rather than from any shift in the rates themselves.