There are seven federal income tax brackets, with rates of 10%, 12%, 22%, 24%, 32%, 35%, and 37%.1Internal Revenue Service. Tax Inflation Adjustments for Tax Year 2026 This seven-bracket structure has been in place since 2018, when the Tax Cuts and Jobs Act replaced the previous system. Congress recently made these rates permanent, so the same seven brackets apply for 2026 and beyond.2Office of the Law Revision Counsel. 26 USC 1 – Tax Imposed The rates stay the same for every taxpayer; only the income ranges that trigger each rate change based on filing status and annual inflation adjustments.
2026 Income Thresholds for Each Bracket
Every filer uses the same seven rates. What differs is where each rate starts. For 2026, single filers hit the brackets at these income levels:1Internal Revenue Service. Tax Inflation Adjustments for Tax Year 2026
- 10%: up to $12,400
- 12%: $12,401 to $50,400
- 22%: $50,401 to $105,700
- 24%: $105,701 to $201,775
- 32%: $201,776 to $256,225
- 35%: $256,226 to $640,600
- 37%: over $640,600
Married couples filing jointly get roughly double those thresholds through the middle brackets:
- 10%: up to $24,800
- 12%: $24,801 to $100,800
- 22%: $100,801 to $211,400
- 24%: $211,401 to $403,550
- 32%: $403,551 to $512,450
- 35%: $512,451 to $768,700
- 37%: over $768,700
Head of household filers land between those two sets:
- 10%: up to $17,700
- 12%: $17,701 to $67,450
- 22%: $67,451 to $105,700
- 24%: $105,701 to $201,775
- 32%: $201,776 to $256,200
- 35%: $256,201 to $640,600
- 37%: over $640,600
Married individuals filing separately use the single-filer thresholds for most brackets, with different cutoffs at 35% and 37%. Qualifying surviving spouses use the joint-filer thresholds.3Internal Revenue Service. Publication 501 – Dependents, Standard Deduction, and Filing Information Your filing status is set by your situation on December 31 of the tax year.
How the Seven Brackets Actually Apply to Your Income
The most common misconception about brackets is that crossing into a higher one taxes all of your income at that higher rate. It doesn’t work that way. Each rate only applies to the dollars that fall inside its range.4Internal Revenue Service. Federal Income Tax Rates and Brackets Your first dollars are always taxed at 10%, no matter how much you make overall.
That distinction is the difference between a marginal rate and an effective rate. The marginal rate is what applies to your last dollar of taxable income. The effective rate is the blended average once every bracket has taken its slice. The effective rate is always lower.
An Example at $75,000
A single filer earning $75,000 in gross income for 2026 subtracts the $16,100 standard deduction, leaving $58,900 in taxable income. The brackets then apply like this:
- 10% on the first $12,400: $1,240
- 12% on the next $38,000 ($12,401 to $50,400): $4,560
- 22% on the remaining $8,500 ($50,401 to $58,900): $1,870
Total federal tax: $7,670. The marginal rate is 22%, but the effective rate on gross income is about 10.2%. A raise that pushes more income into the 22% bracket still leaves you with 78 cents of every additional dollar.
The Standard Deduction Comes Off First
Before any bracket applies, the standard deduction shields a portion of your income from tax entirely. For 2026:1Internal Revenue Service. Tax Inflation Adjustments for Tax Year 2026
- Single: $16,100
- Married filing jointly: $32,200
- Head of household: $24,150
- Married filing separately: $16,100
A single person earning $16,100 or less in 2026 owes no federal income tax. The seven brackets only touch what remains after the deduction is subtracted. Filers who itemize instead may shield more or less depending on their qualifying expenses.
Capital Gains Use a Different Set of Brackets
The seven brackets cover ordinary income: wages, salary, business earnings, and short-term capital gains on assets held a year or less. Long-term capital gains and qualified dividends are taxed under a separate three-tier structure of 0%, 15%, and 20%. For 2026, single filers pay 0% up to $49,450, 15% up to $545,500, and 20% above that. Joint filers reach 15% at $98,900 and 20% at $613,700. High earners may owe an additional 3.8% net investment income tax on top.
Why the Number Stays at Seven
The Tax Cuts and Jobs Act originally set these seven rates as temporary, scheduled to expire after December 31, 2025.5Congress.gov. H.R. 1 – Tax Cuts and Jobs Act If Congress had let them lapse, the system would have reverted to the pre-2018 rates of 10%, 15%, 25%, 28%, 33%, 35%, and 39.6%. That reversion didn’t happen. The One Big Beautiful Bill struck the expiration date from the statute and locked in the current seven rates permanently.2Office of the Law Revision Counsel. 26 USC 1 – Tax Imposed The rates from 10% through 37% will stay in place for 2026 and beyond unless Congress passes new legislation. The income thresholds inside each bracket, however, will keep shifting each year with inflation.