2026 Federal Tax Brackets, Standard Deduction & Key IRS Numbers
Every key federal number for the 2026 tax year — the return your clients will file in early 2027 — in one place. The IRS adjusted more than 60 provisions for inflation in Revenue Procedure 2025-32 (an average bump of about 2.7%), and the One Big Beautiful Bill Act (OBBBA) made the seven-rate structure permanent. The rates didn't move; the thresholds did.
Quick reference: brackets · standard deduction · capital gains · AMT · CTC & EITC · QBI · other figures.
2026 Federal Income Tax Brackets
Seven marginal rates apply in 2026: 10%, 12%, 22%, 24%, 32%, 35%, and 37%. Remember these are marginal — each rate applies only to the income that falls within its band, not to the whole return.
| Rate | Single | Married Filing Jointly | Head of Household |
|---|---|---|---|
| 10% | $0 – $12,400 | $0 – $24,800 | $0 – $17,700 |
| 12% | $12,401 – $50,400 | $24,801 – $100,800 | $17,701 – $67,450 |
| 22% | $50,401 – $105,700 | $100,801 – $211,400 | $67,451 – $105,700 |
| 24% | $105,701 – $201,775 | $211,401 – $403,550 | $105,701 – $201,775 |
| 32% | $201,776 – $256,225 | $403,551 – $512,450 | $201,776 – $256,200 |
| 35% | $256,226 – $640,600 | $512,451 – $768,700 | $256,201 – $640,600 |
| 37% | $640,601 + | $768,701 + | $640,601 + |
Married filing separately generally uses half the joint thresholds (the 37% rate starts at $384,350), with a $16,100 standard deduction.
Don't hand-calculate it
Run any taxable income through the brackets with a full liability and effective-rate breakdown.
2026 Standard Deduction
| Filing Status | 2026 Standard Deduction |
|---|---|
| Single | $16,100 |
| Married Filing Jointly | $32,200 |
| Head of Household | $24,150 |
| Married Filing Separately | $16,100 |
Taxpayers 65 or older (or blind) add an extra standard deduction of $2,050 (single/HoH) or $1,650 per qualifying spouse (joint). Separately, the OBBBA created a temporary $6,000 senior deduction per person 65+, available whether they itemize or not, phasing out above $75,000 / $150,000 of MAGI.
Deciding between the standard deduction and itemizing — especially with the $40,000 SALT cap in play — is the core 2026 planning question for many returns. See the itemized vs. standard calculator and our guide to the $6,000 senior deduction.
2026 Long-Term Capital Gains Brackets
Long-term gains (assets held more than a year) use their own 0% / 15% / 20% brackets, based on taxable income:
| Rate | Single (income over) | MFJ (income over) | HoH (income over) |
|---|---|---|---|
| 0% | $0 | $0 | $0 |
| 15% | $49,450 | $98,900 | $66,200 |
| 20% | $545,500 | $613,700 | $579,600 |
High earners may also owe the 3.8% Net Investment Income Tax above $200,000 (single) / $250,000 (joint) — thresholds that remain unindexed. Estimate a sale with the capital gains calculator.
2026 Alternative Minimum Tax
| Item | Single | Married Filing Jointly |
|---|---|---|
| AMT exemption | $90,100 | $140,200 |
| Exemption phase-out begins | $500,000 | $1,000,000 |
| 28% rate applies above (AMTI) | $244,500 | $244,500 |
OBBBA returned the phase-out thresholds to lower (2018) levels and accelerated the phase-out to 50%, so more upper-income filers will see AMT exposure in 2026 than in 2025. Check exposure with the AMT calculator.
2026 Child Tax Credit & EITC
The Child Tax Credit is $2,200 per qualifying child for 2026, with up to $1,700 refundable as the Additional Child Tax Credit. The child must have a valid SSN. Estimate it with the Child Tax Credit calculator.
Maximum Earned Income Tax Credit amounts for 2026:
| Qualifying Children | Maximum EITC |
|---|---|
| None | $664 |
| One | $4,427 |
| Two | $7,316 |
| Three or more | $8,231 |
2026 QBI Deduction (§199A) Thresholds
The 20% qualified business income deduction is permanent. The income thresholds where limitations (including the SSTB phase-out) begin to apply in 2026:
| Filing Status | Threshold | Fully Phased In |
|---|---|---|
| Single | $201,775 | $276,775 |
| Married Filing Jointly | $403,500 | $553,500 |
OBBBA widened the phase-in range (to $75,000 single / $150,000 joint), softening the SSTB cliff. Run a pass-through with the QBI deduction calculator.
Other Key 2026 Numbers
- Social Security wage base: $184,500 (up from $176,100)
- Annual gift tax exclusion: $19,000 per recipient (unchanged)
- Estate tax exemption: $15,000,000 per person (OBBBA, indexed going forward)
- Additional Medicare Tax: 0.9% above $200,000 single / $250,000 joint (unindexed)
- SALT deduction cap: $40,000, with a high-income phasedown, increasing 1% per year through 2029
Frequently Asked Questions
What are the 2026 federal tax brackets?
Seven rates — 10%, 12%, 22%, 24%, 32%, 35%, and 37%. For single filers the 37% top rate begins at $640,601 of taxable income; for joint filers it begins at $768,701. The rates are unchanged from 2025; only the income thresholds rose for inflation under Rev. Proc. 2025-32.
What is the 2026 standard deduction?
$16,100 for single and married-filing-separately, $32,200 for married filing jointly, and $24,150 for head of household — plus the age-65 add-on and the separate $6,000 OBBBA senior deduction where eligible.
Did federal tax rates change for 2026?
No. OBBBA made the seven-rate structure permanent, so the rates match 2025. The 2026 changes are inflation adjustments to thresholds and deductions — about 2.7% on average.
When do the 2026 tax numbers apply?
To income earned in calendar-year 2026, reported on the return filed in early 2027. The 2025 figures still govern the return filed in spring 2026.
For tax professionals: figures are sourced from IRS Revenue Procedure 2025-32 and are provided for reference. Always confirm against the official IRS release for the return you are preparing.