IRS figures, with the source
2026 and 2025 federal income tax brackets
A tax bracket is a slice of your income taxed at one rate. Only the part of your income inside each slice is taxed at that slice's rate, so moving into a higher bracket never taxes all of your income at the higher rate.
Returns you file in 2027 use the 2026 brackets. If you are still filing a 2025 return, the 2025 brackets apply. Every number here is copied from the IRS document named below.
| Rate | Single | Married filing jointly | Married filing separately | Head of household |
|---|---|---|---|---|
| 10% | Up to $12,400 | Up to $24,800 | Up to $12,400 | Up to $17,700 |
| 12% | Over $12,400 to $50,400 | Over $24,800 to $100,800 | Over $12,400 to $50,400 | Over $17,700 to $67,450 |
| 22% | Over $50,400 to $105,700 | Over $100,800 to $211,400 | Over $50,400 to $105,700 | Over $67,450 to $105,700 |
| 24% | Over $105,700 to $201,775 | Over $211,400 to $403,550 | Over $105,700 to $201,775 | Over $105,700 to $201,750 |
| 32% | Over $201,775 to $256,225 | Over $403,550 to $512,450 | Over $201,775 to $256,225 | Over $201,750 to $256,200 |
| 35% | Over $256,225 to $640,600 | Over $512,450 to $768,700 | Over $256,225 to $384,350 | Over $256,200 to $640,600 |
| 37% | Over $640,600 | Over $768,700 | Over $384,350 | Over $640,600 |
| Rate | Single | Married filing jointly | Married filing separately | Head of household |
|---|---|---|---|---|
| 10% | Up to $11,925 | Up to $23,850 | Up to $11,925 | Up to $17,000 |
| 12% | Over $11,925 to $48,475 | Over $23,850 to $96,950 | Over $11,925 to $48,475 | Over $17,000 to $64,850 |
| 22% | Over $48,475 to $103,350 | Over $96,950 to $206,700 | Over $48,475 to $103,350 | Over $64,850 to $103,350 |
| 24% | Over $103,350 to $197,300 | Over $206,700 to $394,600 | Over $103,350 to $197,300 | Over $103,350 to $197,300 |
| 32% | Over $197,300 to $250,525 | Over $394,600 to $501,050 | Over $197,300 to $250,525 | Over $197,300 to $250,500 |
| 35% | Over $250,525 to $626,350 | Over $501,050 to $751,600 | Over $250,525 to $375,800 | Over $250,500 to $626,350 |
| 37% | Over $626,350 | Over $751,600 | Over $375,800 | Over $626,350 |
“Taxable income” is what is left after your deductions, not your paycheck. “Married filing jointly” also covers a qualifying surviving spouse. Ranges read like the IRS tables: “Over $12,400 to $50,400” means income above $12,400, up to and including $50,400.
A worked example
A single filer with $60,000 of taxable income in tax year 2026 does not pay one rate on all of it. The first slice is taxed at 10%, the next at 12%, and so on:
| Rate | Income taxed at that rate | Tax |
|---|---|---|
| 10% | $12,400 | $1,240.00 |
| 12% | $38,000 | $4,560.00 |
| 22% | $9,600 | $2,112.00 |
| Total | $60,000 | $7,912.00 |
Top bracket reached: 22%. Share of taxable income paid as tax: 13.2%. That second number is the “effective rate”, and it is always lower than the top bracket. Credits would reduce the tax further.
Marginal rate and effective rate, in one line each
Marginal rate is the rate on your last dollar of taxable income, the top bracket you reach. Effective rate is your total tax divided by your income, the share you really pay overall.
Your taxable income is your income minus your deductions. Most people take the standard deduction, so the first slice of your pay is not taxed at all.
Where these numbers come from
- Rev. Proc. 2025-32, 2026 inflation adjustments, including the changes made by Public Law 119-21 (the One, Big, Beautiful Bill Act). Published October 9, 2025. irs.gov
- IR-2025-103, IRS releases tax inflation adjustments for tax year 2026, including amendments from the One, Big, Beautiful Bill. Published October 9, 2025. irs.gov
- Form 1040-ES (2026), Estimated Tax for Individuals. Published February 12, 2026. irs.gov
- Rev. Proc. 2024-40, 2025 inflation adjustments. Published October 22, 2024. irs.gov
- IR-2024-273, IRS releases tax inflation adjustments for tax year 2025. Published October 22, 2024. irs.gov
IR-2025-103 carries an IRS banner calling it historical content; its figures match Revenue Procedure 2025-32 and Form 1040-ES (2026), which also prints the 2026 rate schedules. The head of household and married filing separately brackets are in the Revenue Procedures and Form 1040-ES, not in the newsroom releases.