---
title: "2026 Federal Tax Brackets & Standard Deduction (vs 2025) | TaxWren"
description: "The 2026 federal income tax brackets for single, married and head of household filers, the $16,100 standard deduction and what changed since 2025, from IRS Rev. Proc. 2025-32."
url: https://taxwren.com/federal-tax-brackets
---

# 2026 federal tax brackets and standard deduction

Last updated October 10, 2026

Federal income tax rates run from 10% to 37%. Each rate applies only to the part of your taxable income inside its bracket. Taxable income is your income after the standard deduction ($16,100 for single filers in 2026).

## Single

| Rate | 2025: taxable income over | 2026: taxable income over |
| --- | --- | --- |
| 10% | $0 | $0 |
| 12% | $11,925 | $12,400 |
| 22% | $48,475 | $50,400 |
| 24% | $103,350 | $105,700 |
| 32% | $197,300 | $201,775 |
| 35% | $250,525 | $256,225 |
| 37% | $626,350 | $640,600 |

## Married filing jointly

| Rate | 2025: taxable income over | 2026: taxable income over |
| --- | --- | --- |
| 10% | $0 | $0 |
| 12% | $23,850 | $24,800 |
| 22% | $96,950 | $100,800 |
| 24% | $206,700 | $211,400 |
| 32% | $394,600 | $403,550 |
| 35% | $501,050 | $512,450 |
| 37% | $751,600 | $768,700 |

## Head of household

| Rate | 2025: taxable income over | 2026: taxable income over |
| --- | --- | --- |
| 10% | $0 | $0 |
| 12% | $17,000 | $17,700 |
| 22% | $64,850 | $67,450 |
| 24% | $103,350 | $105,700 |
| 32% | $197,300 | $201,750 |
| 35% | $250,500 | $256,200 |
| 37% | $626,350 | $640,600 |

## Key figures by year

|  | 2025 | 2026 | Change |
| --- | --- | --- | --- |
| Standard deduction, single | $15,750 | $16,100 | +2.2% |
| Standard deduction, married filing jointly | $31,500 | $32,200 | +2.2% |
| Standard deduction, head of household | $23,625 | $24,150 | +2.2% |
| Social Security wage base | $176,100 | $184,500 | +4.8% |
| Child tax credit per child | $2,200 | $2,200 | — |
| QBI phase-out starts (single) | $197,300 | $201,750 | +2.3% |
| 37% bracket starts (single) | $626,350 | $640,600 | +2.3% |

Try the numbers on your own income with the [take-home pay calculator](/take-home-pay-calculator) or the [1099 tax calculator](/1099-tax-calculator).

## Sources

-   2025: [IRS Rev. Proc. 2024-40](https://www.irs.gov/pub/irs-drop/rp-24-40.pdf), [IRS Rev. Proc. 2025-32 (OBBBA changes for 2025)](https://www.irs.gov/pub/irs-drop/rp-25-32.pdf), [SSA contribution and benefit base](https://www.ssa.gov/oact/cola/cbb.html)
-   2026: [IRS Rev. Proc. 2025-32](https://www.irs.gov/pub/irs-drop/rp-25-32.pdf), [SSA contribution and benefit base](https://www.ssa.gov/oact/cola/cbb.html)

## Frequently asked questions

### What are the 2026 federal tax brackets?

For single filers: 10% up to $12,400, 12% over $12,400, 22% over $50,400, 24% over $105,700, 32% over $201,775, 35% over $256,225, 37% over $640,600.

### What is the 2026 standard deduction?

$16,100 for single filers, $32,200 for married couples filing jointly and $24,150 for heads of household.

### How much did the standard deduction go up from 2025 to 2026?

For single filers it rose from $15,750 to $16,100, about 2.2%.