Tax brackets 2025 and 2026
Federal income tax rates and thresholds for every filing status, and a hands-on look at how a salary actually moves through them.
First, the $16,100 standard deduction comes off the top, leaving $68,900 of taxable income. Then each dollar drops into the lowest bucket that still has room:
Federal income tax$9,870
Your bracket (top rate)22%
Average rate on salary11.6%
Tax on a $1,000 raise$220
Moving into a higher bracket never shrinks your paycheck: only the dollars above the line pay the higher rate. A $1,000 raise costs you $220 in federal income tax, not a higher rate on everything you earn. (2026 brackets, federal only, before credits.)
How tax brackets work
The US federal income tax is progressive: taxable income is cut into slices, and each slice has its own rate. Taxable income is what’s left after the standard deduction (or itemised deductions) and pre-tax contributions like a traditional 401(k). Nobody pays their top rate on everything; a single filer with $85,000 of salary in 2026 is “in the 22% bracket” but pays about 11% of their salary in federal income tax.
Seeing the buckets fill is one way in; hearing it walked through is another. On ahaboo, a narrator lets you nudge an income up and listen to exactly which dollars change rate.
2026 federal income tax brackets
Single
| Rate | Taxable income |
|---|---|
| 10% | $0 – $12,400 |
| 12% | $12,401 – $50,400 |
| 22% | $50,401 – $105,700 |
| 24% | $105,701 – $201,775 |
| 32% | $201,776 – $256,225 |
| 35% | $256,226 – $640,600 |
| 37% | $640,601 and over |
Standard deduction: $16,100
Married filing jointly
| Rate | Taxable income |
|---|---|
| 10% | $0 – $24,800 |
| 12% | $24,801 – $100,800 |
| 22% | $100,801 – $211,400 |
| 24% | $211,401 – $403,550 |
| 32% | $403,551 – $512,450 |
| 35% | $512,451 – $768,700 |
| 37% | $768,701 and over |
Standard deduction: $32,200
Head of household
| Rate | Taxable income |
|---|---|
| 10% | $0 – $17,700 |
| 12% | $17,701 – $67,450 |
| 22% | $67,451 – $105,700 |
| 24% | $105,701 – $201,750 |
| 32% | $201,751 – $256,200 |
| 35% | $256,201 – $640,600 |
| 37% | $640,601 and over |
Standard deduction: $24,150
2025 federal income tax brackets
Single
| Rate | Taxable income |
|---|---|
| 10% | $0 – $11,925 |
| 12% | $11,926 – $48,475 |
| 22% | $48,476 – $103,350 |
| 24% | $103,351 – $197,300 |
| 32% | $197,301 – $250,525 |
| 35% | $250,526 – $626,350 |
| 37% | $626,351 and over |
Standard deduction: $15,750
Married filing jointly
| Rate | Taxable income |
|---|---|
| 10% | $0 – $23,850 |
| 12% | $23,851 – $96,950 |
| 22% | $96,951 – $206,700 |
| 24% | $206,701 – $394,600 |
| 32% | $394,601 – $501,050 |
| 35% | $501,051 – $751,600 |
| 37% | $751,601 and over |
Standard deduction: $31,500
Head of household
| Rate | Taxable income |
|---|---|
| 10% | $0 – $17,000 |
| 12% | $17,001 – $64,850 |
| 22% | $64,851 – $103,350 |
| 24% | $103,351 – $197,300 |
| 32% | $197,301 – $250,500 |
| 35% | $250,501 – $626,350 |
| 37% | $626,351 and over |
Standard deduction: $23,625
Brackets and your paycheck
Your employer doesn’t know your final tax bill, so it withholds using IRS Publication 15-T: it annualises each paycheck, applies these brackets and the standard deduction based on your W-4, and divides by your number of pay periods. See the result for your salary in the paycheck calculator. Social Security and Medicare are separate flat taxes, covered on the FICA page.
Source: IRS Revenue Procedure 2024-40 (2025, as amended by Public Law 119-21) and Revenue Procedure 2025-32 (2026).
Questions people ask
What are the 2026 federal tax brackets?
For single filers in 2026: 10% up to $12,400 of taxable income, 12% to $50,400, 22% to $105,700, 24% to $201,775, 32% to $256,225, 35% to $640,600, and 37% above that. Married couples filing jointly have brackets roughly twice as wide.
What are the 2025 tax brackets?
For single filers in 2025: 10% up to $11,925, 12% to $48,475, 22% to $103,350, 24% to $197,300, 32% to $250,525, 35% to $626,350, and 37% above. These apply to the tax return filed in 2026.
What is the standard deduction for 2026?
$16,100 for single filers, $32,200 for married filing jointly and $24,150 for head of household, as set by IRS Revenue Procedure 2025-32 after the One Big Beautiful Bill Act made the higher deduction permanent. For 2025 it is $15,750, $31,500 and $23,625.
Does moving into a higher bracket mean I take home less?
No. Only the income above each threshold is taxed at the higher rate. Crossing from the 12% to the 22% bracket by $1,000 adds $220 of tax on that $1,000, not 10 extra points on your whole income.
What is the difference between marginal and effective tax rate?
Your marginal rate is the rate on your last dollar of taxable income, your bracket. Your effective rate is total tax divided by total income, which is always lower because the first dollars are taxed at 0% (standard deduction), 10% and 12%.