The federal ordinary income schedule for 2026, one table per filing status. Rates apply to taxable income, meaning income after the standard or itemised deduction.
Federal income tax, married filing jointly, 2026 tax year. Source: Rev. Proc. 2025-32.
Taxable income
Rate
$0 to $24,800
10%
$24,800 to $100,800
12%
$100,800 to $211,400
22%
$211,400 to $403,550
24%
$403,550 to $512,450
32%
$512,450 to $768,700
35%
$768,700 and above
37%
Married filing separately
Federal income tax, married filing separately, 2026 tax year. Source: Rev. Proc. 2025-32.
Taxable income
Rate
$0 to $12,400
10%
$12,400 to $50,400
12%
$50,400 to $105,700
22%
$105,700 to $201,775
24%
$201,775 to $256,225
32%
$256,225 to $384,350
35%
$384,350 and above
37%
Head of household
Federal income tax, head of household, 2026 tax year. Source: Rev. Proc. 2025-32.
Taxable income
Rate
$0 to $17,700
10%
$17,700 to $67,450
12%
$67,450 to $105,700
22%
$105,700 to $201,750
24%
$201,750 to $256,200
32%
$256,200 to $640,600
35%
$640,600 and above
37%
Standard deduction
Basic standard deduction by filing status, 2026 tax year. Source: Rev. Proc. 2025-32. Additional amounts apply for filers who are 65 or older or blind. A dependent's deduction is capped separately.
Filing status
Deduction
Single
$16,100
Married filing jointly
$32,200
Married filing separately
$16,100
Head of household
$24,150
Long term capital gains
These bands are measured on taxable income with the gain stacked on top of ordinary income, not on the gain by itself. The capital gains tool does that stacking for you.
Single
Long term capital gains, single, 2026 tax year. Source: Rev. Proc. 2025-32. The 3.8 percent net investment income tax is separate and is not included here.
Taxable income
Rate
$0 to $49,450
0%
$49,450 to $545,500
15%
$545,500 and above
20%
Married filing jointly
Long term capital gains, married filing jointly, 2026 tax year. Source: Rev. Proc. 2025-32. The 3.8 percent net investment income tax is separate and is not included here.
Taxable income
Rate
$0 to $98,900
0%
$98,900 to $613,700
15%
$613,700 and above
20%
Married filing separately
Long term capital gains, married filing separately, 2026 tax year. Source: Rev. Proc. 2025-32. The 3.8 percent net investment income tax is separate and is not included here.
Taxable income
Rate
$0 to $49,450
0%
$49,450 to $306,850
15%
$306,850 and above
20%
Head of household
Long term capital gains, head of household, 2026 tax year. Source: Rev. Proc. 2025-32. The 3.8 percent net investment income tax is separate and is not included here.
Taxable income
Rate
$0 to $66,200
0%
$66,200 to $579,600
15%
$579,600 and above
20%
How to read a bracket table
Each rate applies only to the slice of taxable income inside its band. A single filer with $60,000 of taxable income pays 10% on the first $12,400, 12% on the next slice up to $50,400, and 22% on what is left. The rate on the last dollar is 22%; the average rate across the whole amount is far lower.
Taxable income is not salary. Subtract the standard deduction for your filing status first, or your itemised total if it is larger. That is why the brackets and the deduction belong on the same page: reading a bracket table against gross pay overstates the tax by the width of the deduction.
State income tax sits outside these tables. Rates, brackets and filing rules differ by state, and a few states charge nothing on wage income at all. The income tax estimator shows the schedule for the state you pick, along with the year that state last published.