All seven federal income tax brackets for 2026 and 2027, for every filing status — plus a calculator that shows how much of your income lands in each one.
Updated Nov 11, 2026·Figures from the IRS Rev. Proc. 2025-32 and 2026-35·How we calculate
Federal income tax
—
Your top bracket—marginal rate
Average rate—tax ÷ taxable income
7Federal tax rates, 10% to 37%
$12,40012% rate starts (single, 2026)
$50,40022% rate starts (single, 2026)
$640,60037% rate starts (single, 2026)
2026 and 2027 federal tax bracket tables
The table follows the year and filing status you pick in the calculator. The rates are 10%, 12%, 22%, 24%, 32%, 35% and 37%; the income ranges rise each year with inflation. The 37% rate starts at $640,600 for single filers in 2026 and $661,375 for single filers in 2027.
2026 federal tax brackets — Single
Rate
Taxable income
Tax
10%
$0 – $12,400
$0 + 10% of the amount over $0
12%
$12,400 – $50,400
$1,240 + 12% of the amount over $12,400
22%
$50,400 – $105,700
$5,800 + 22% of the amount over $50,400
24%
$105,700 – $201,775
$17,966 + 24% of the amount over $105,700
32%
$201,775 – $256,225
$41,024 + 32% of the amount over $201,775
35%
$256,225 – $640,600
$58,448 + 35% of the amount over $256,225
37%
$640,600 and up
$192,979.25 + 37% of the amount over $640,600
2026 federal tax brackets — Married filing jointly
Rate
Taxable income
Tax
10%
$0 – $24,800
$0 + 10% of the amount over $0
12%
$24,800 – $100,800
$2,480 + 12% of the amount over $24,800
22%
$100,800 – $211,400
$11,600 + 22% of the amount over $100,800
24%
$211,400 – $403,550
$35,932 + 24% of the amount over $211,400
32%
$403,550 – $512,450
$82,048 + 32% of the amount over $403,550
35%
$512,450 – $768,700
$116,896 + 35% of the amount over $512,450
37%
$768,700 and up
$206,583.5 + 37% of the amount over $768,700
2026 federal tax brackets — Head of household
Rate
Taxable income
Tax
10%
$0 – $17,700
$0 + 10% of the amount over $0
12%
$17,700 – $67,450
$1,770 + 12% of the amount over $17,700
22%
$67,450 – $105,700
$7,740 + 22% of the amount over $67,450
24%
$105,700 – $201,750
$16,155 + 24% of the amount over $105,700
32%
$201,750 – $256,200
$39,207 + 32% of the amount over $201,750
35%
$256,200 – $640,600
$56,631 + 35% of the amount over $256,200
37%
$640,600 and up
$191,171 + 37% of the amount over $640,600
2026 federal tax brackets — Married filing separately
Rate
Taxable income
Tax
10%
$0 – $12,400
$0 + 10% of the amount over $0
12%
$12,400 – $50,400
$1,240 + 12% of the amount over $12,400
22%
$50,400 – $105,700
$5,800 + 22% of the amount over $50,400
24%
$105,700 – $201,775
$17,966 + 24% of the amount over $105,700
32%
$201,775 – $256,225
$41,024 + 32% of the amount over $201,775
35%
$256,225 – $384,350
$58,448 + 35% of the amount over $256,225
37%
$384,350 and up
$103,291.75 + 37% of the amount over $384,350
2027 federal tax brackets — Single
Rate
Taxable income
Tax
10%
$0 – $12,800
$0 + 10% of the amount over $0
12%
$12,800 – $52,025
$1,280 + 12% of the amount over $12,800
22%
$52,025 – $109,125
$5,987 + 22% of the amount over $52,025
24%
$109,125 – $208,325
$18,549 + 24% of the amount over $109,125
32%
$208,325 – $264,550
$42,357 + 32% of the amount over $208,325
35%
$264,550 – $661,375
$60,349 + 35% of the amount over $264,550
37%
$661,375 and up
$199,237.75 + 37% of the amount over $661,375
2027 federal tax brackets — Married filing jointly
Rate
Taxable income
Tax
10%
$0 – $25,600
$0 + 10% of the amount over $0
12%
$25,600 – $104,050
$2,560 + 12% of the amount over $25,600
22%
$104,050 – $218,250
$11,974 + 22% of the amount over $104,050
24%
$218,250 – $416,650
$37,098 + 24% of the amount over $218,250
32%
$416,650 – $529,100
$84,714 + 32% of the amount over $416,650
35%
$529,100 – $793,650
$120,698 + 35% of the amount over $529,100
37%
$793,650 and up
$213,290.5 + 37% of the amount over $793,650
2027 federal tax brackets — Head of household
Rate
Taxable income
Tax
10%
$0 – $18,250
$0 + 10% of the amount over $0
12%
$18,250 – $69,650
$1,825 + 12% of the amount over $18,250
22%
$69,650 – $109,100
$7,993 + 22% of the amount over $69,650
24%
$109,100 – $208,300
$16,672 + 24% of the amount over $109,100
32%
$208,300 – $264,550
$40,480 + 32% of the amount over $208,300
35%
$264,550 – $661,350
$58,480 + 35% of the amount over $264,550
37%
$661,350 and up
$197,360 + 37% of the amount over $661,350
2027 federal tax brackets — Married filing separately
Rate
Taxable income
Tax
10%
$0 – $12,800
$0 + 10% of the amount over $0
12%
$12,800 – $52,025
$1,280 + 12% of the amount over $12,800
22%
$52,025 – $109,125
$5,987 + 22% of the amount over $52,025
24%
$109,125 – $208,325
$18,549 + 24% of the amount over $109,125
32%
$208,325 – $264,550
$42,357 + 32% of the amount over $208,325
35%
$264,550 – $396,825
$60,349 + 35% of the amount over $264,550
37%
$396,825 and up
$106,645.25 + 37% of the amount over $396,825
2026 brackets: IRS Rev. Proc. 2025-32 (returns filed in 2027, and 2026 paycheck withholding). 2027 brackets: IRS Rev. Proc. 2026-35 (returns filed in 2028).
How tax brackets work
Brackets apply to slices of income, not to your whole income. A single filer with $60,000 of taxable income in 2026 pays 10% on the first $12,400, 12% on the slice up to $50,400, and 22% only on the part above that. Moving into a higher bracket never lowers your take-home pay — only the extra dollars are taxed at the higher rate.
2026 federal tax rate on each slice of taxable income — single filer. Only income above each step is taxed at the higher rate.
Your marginal rate is the rate on your next dollar. Your average (effective) rate is total tax divided by income, and it is always lower. The calculator shows both.
Taxable income comes first
Brackets apply to taxable income: your income after the standard deduction (or itemized deductions) and deductions such as the new overtime and tips deductions. If you only know your salary, start with the paycheck calculator, which works out taxable income for you.
Which year should I use?
Use 2026 for 2026 paychecks and planning this year’s income. Use 2027 for paychecks from January 2027 and planning next year. Credits such as the Child Tax Credit come off the tax after the brackets.
Frequently asked questions
What are the federal tax brackets for 2026?
10%, 12%, 22%, 24%, 32%, 35% and 37%. For a single filer the 12% bracket starts above $12,400 and the 37% bracket above $640,600.
What are the 2027 tax brackets?
The same seven rates with higher thresholds. The 37% rate starts above $661,375 for single filers and $793,650 for married couples filing jointly.
Does a raise push all my income into a higher bracket?
No. Only the income above the bracket threshold is taxed at the higher rate.
Are the brackets the same for married filing separately?
Mostly — they match the single brackets up to the 35% rate, but the 37% rate starts lower, above $384,350 in 2026.