2026 Federal Tax Brackets
| Rate | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 10% | $0 to $12,400 | $0 to $24,800 | $0 to $17,700 |
| 12% | $12,401 to $50,400 | $24,801 to $100,800 | $17,701 to $67,450 |
| 22% | $50,401 to $105,700 | $100,801 to $211,400 | $67,451 to $105,700 |
| 24% | $105,701 to $201,775 | $211,401 to $403,550 | $105,701 to $201,750 |
| 32% | $201,776 to $256,225 | $403,551 to $512,450 | $201,751 to $256,200 |
| 35% | $256,226 to $640,600 | $512,451 to $768,700 | $256,201 to $640,600 |
| 37% | over $640,600 | over $768,700 | over $640,600 |
The brackets apply to taxable income, after the standard deduction. IRS Revenue Procedure 2025-32 sets them for tax year 2026.
How Tax Brackets Work
Tax brackets work progressively: each rate applies only to the income inside its range. $60,000 of single taxable income pays 10% on the first $12,400, 12% on the next $38,000, and 22% on the last $9,600.
$1,240 + $4,560 + $2,112 = $7,912
Moving into a higher bracket never lowers take-home pay. A $1,000 raise inside the 22% bracket adds $220 of federal tax.
How to Lower Your Tax Bracket
Taxable income falls, and the bracket can drop, through pre-tax contributions and deductions: a traditional 401(k) up to $24,500, an HSA, a traditional IRA, and itemized deductions above the standard deduction.
The 401(k) Paycheck Calculator shows the tax saved by each contribution.
Tax Brackets for Married Filing Jointly
For married filing jointly, every bracket line up through the 32% bracket is exactly twice the single line. Only the 35% bracket stops short of double: it ends at $768,700, not $1,281,200.
A married couple with $60,000 of taxable income stays in the 12% bracket and owes $6,704, against $7,912 for a single filer with the same taxable income. The couple still has $40,800 of room before 22% begins.
Two incomes are added before the joint brackets apply. Because the lines double, marriage does not lift a couple above the higher earner's single bracket until the 35% bracket.
Tax Bracket Breakdown at $150,000
A tax bracket breakdown lists the dollars that land in each bracket and the tax on them. Here is $150,000 of single taxable income:
| Rate | Bracket | Income in bracket | Tax |
|---|---|---|---|
| 10% | $0–$12,400 | $12,400 | $1,240 |
| 12% | $12,400–$50,400 | $38,000 | $4,560 |
| 22% | $50,400–$105,700 | $55,300 | $12,166 |
| 24% | $105,700–$201,775 | $44,300 | $10,632 |
| Total | $150,000 | $28,598 |
The top rate reached is 24%, yet the average rate on taxable income is 19.1%, because most of the income sits in the lower brackets.
Room Left in Your Tax Bracket
Room left in your bracket is how much more taxable income fits before the next rate starts. The calculator shows it under the result.
A single filer with $60,000 of taxable income has $45,700 of room left in the 22% bracket. A raise, a bonus or a Roth conversion of that size or less is taxed at 22%; dollars beyond it reach 24%.
Pre-tax 401(k), HSA or traditional IRA contributions work in the other direction: each dollar comes off the top of your income, so it saves at your highest rate first.
Do Dependents Change Your Tax Bracket
Dependents do not change the bracket table itself; brackets depend only on filing status and taxable income.
A child can change the status, though. An unmarried parent who pays more than half the cost of a home for a qualifying child files as head of household, with wider 10% and 12% brackets. At $60,000 of taxable income, a head of household owes $6,846 and stays at 12%; a single filer owes $7,912 and reaches 22%.
The Child Tax Credit of $2,200 per child under 17 comes off after the bracket math, so it lowers the tax but not the bracket.
Federal and State Tax Brackets
State tax brackets are separate from the federal brackets and stack on top of them.
- No wage income tax: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming.
- One flat rate: Arizona 2.5%, Pennsylvania 3.07% and Illinois 4.95%, among others.
- Graduated brackets: many states, California and New York among them, set their own rates and bracket lines.
Your federal bracket and state bracket are found separately; this calculator covers the federal side.
Capital Gains and Tax Brackets
Long-term capital gains have their own rates of 0%, 15% and 20%, separate from the 7 ordinary brackets.
Gains on assets held one year or less are short term and are taxed at the ordinary rates in the table above. Qualified dividends use the capital gains rates. A 3.8% Net Investment Income Tax can apply above $200,000 of modified AGI for a single filer or $250,000 joint. This calculator covers ordinary income such as wages.
Frequently Asked Questions
What is my tax bracket?
Your tax bracket is the highest rate that reaches your taxable income. Single taxable income from $50,401 to $105,700 is in the 22% bracket for 2026.
How do you calculate tax brackets?
You calculate tax by bracket by multiplying the income inside each bracket by that bracket's rate and adding the results. The calculator lists each bracket's tax.
Are tax brackets based on gross income?
No. Tax brackets apply to taxable income: gross income minus pre-tax deductions and the standard or itemized deduction.
What tax bracket is a $100,000 salary in?
A $100,000 salary is in the 22% bracket for a single filer: after the $16,100 standard deduction, taxable income is $83,900. Federal tax on it is $13,170.
What are the 2026 tax brackets for married filing jointly?
The 2026 joint brackets are 10% up to $24,800, 12% to $100,800, 22% to $211,400, 24% to $403,550, 32% to $512,450, 35% to $768,700 and 37% above $768,700 of taxable income.
What is the highest tax bracket in 2026?
The highest bracket is 37%, on taxable income above $640,600 single or $768,700 married filing jointly.
Do tax brackets change every year?
Yes. The IRS moves the bracket lines up for inflation every year, while the rates stay fixed unless Congress changes them. The 2026 lines come from Revenue Procedure 2025-32.
How close am I to the next tax bracket?
Subtract your taxable income from the top of your bracket. At $60,000 single, you are $45,700 away from 24%; the calculator shows this as room left in the bracket.