What income do the brackets apply to?

Taxable income, your gross income minus the standard deduction (or itemized deductions) and above-the-line adjustments. Most W-2 employees subtract the standard deduction from their AGI to get taxable income.

Do capital gains use these brackets?

No, long-term capital gains have a separate schedule (0%, 15%, 20%). Short-term capital gains (held under 1 year) are taxed as ordinary income at the brackets above.

Does Social Security count toward these brackets?

Up to 85% of Social Security benefits are taxable as ordinary income once provisional income exceeds the thresholds, and that portion gets taxed at your marginal rate per the table above.

Rules · Debt & Taxes · 2026

Federal Income Tax Brackets for 2026

By Yinka Olayokun Published May 12, 2026 Verified May 10, 2026

2026 at a glance

The U.S. has seven federal income tax brackets for 2026: 10%, 12%, 22%, 24%, 32%, 35%, and 37%. For single filers, the top 37% rate starts at $640,000 of taxable income; for married filing jointly it starts at $768,000. These are marginal rates, only income above each threshold is taxed at the higher rate, so your effective tax rate is always lower than your top bracket.

2026 federal income tax brackets (taxable income)

Rate	Single	Married filing jointly	Head of household
10%	$0 – $12,200	$0 – $24,400	$0 – $17,400
12%	$12,200 – $49,600	$24,400 – $99,200	$17,400 – $66,400
22%	$49,600 – $105,800	$99,200 – $211,600	$66,400 – $105,800
24%	$105,800 – $201,600	$211,600 – $403,200	$105,800 – $201,600
32%	$201,600 – $256,000	$403,200 – $512,000	$201,600 – $256,000
35%	$256,000 – $640,000	$512,000 – $768,000	$256,000 – $640,000
37%	$640,000+	$768,000+	$640,000+

Marginal vs effective tax rate

Your top bracket only applies to the dollars inside that bracket. A single filer with $100,000 of taxable income pays 10% on the first $12,200, 12% on the next slice, and 22% only on the income above $49,600, never 22% on the whole $100,000.

The blended (effective) rate for that filer is closer to 16% of taxable income. Use the effective rate, not the marginal one, when comparing to other tax systems.

What changed for 2026

Each bracket threshold rose roughly 3.5% to reflect inflation adjustments under Code §1(f)(3). The marginal rates themselves are unchanged from the TCJA schedule and remain in effect through tax year 2025, Congress extended them into 2026 in the 2024 budget reconciliation.

Frequently Asked Questions

What income do the brackets apply to?: Taxable income, your gross income minus the standard deduction (or itemized deductions) and above-the-line adjustments. Most W-2 employees subtract the standard deduction from their AGI to get taxable income.
Do capital gains use these brackets?: No, long-term capital gains have a separate schedule (0%, 15%, 20%). Short-term capital gains (held under 1 year) are taxed as ordinary income at the brackets above.
Does Social Security count toward these brackets?: Up to 85% of Social Security benefits are taxable as ordinary income once provisional income exceeds the thresholds, and that portion gets taxed at your marginal rate per the table above.

Primary sources

IRS Rev. Proc. 2025-32, Inflation adjustments for 2026 , Internal Revenue Service. Verified May 10, 2026.
Tax Foundation, 2026 Tax Brackets , Tax Foundation. Verified May 10, 2026.

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