Short answer: yes, Social Security can still be taxable in 2026 — up to 85% of your benefits, depending on your income. And despite what you may have read, the One Big Beautiful Bill Act (OBBBA) did not make Social Security tax-free. Here's exactly how it works.
Whether your benefits are taxed depends on your combined income (the IRS calls it provisional income):
Combined income = your adjusted gross income + nontaxable interest + half of your Social Security benefits.
Compare that figure to the thresholds for your filing status:
| Filing Status | None taxable | Up to 50% taxable | Up to 85% taxable |
|---|---|---|---|
| Single / HoH | Under $25,000 | $25,000 – $34,000 | Over $34,000 |
| Married Filing Jointly | Under $32,000 | $32,000 – $44,000 | Over $44,000 |
These thresholds were set in the 1980s and 1990s and have never been indexed for inflation — which is why more retirees cross them every year. Married couples who file separately but lived together generally have up to 85% taxed from the first dollar.
This trips up almost everyone: the percentages are how much of your benefit is included in taxable income — not a tax rate. In the top band, up to 85% of your benefits get added to your taxable income, and that amount is then taxed at your ordinary 2026 tax-bracket rate. At least 15% of Social Security is always tax-free, no matter how high your income.
Project your return with Social Security, other income, and the senior deductions factored in.
OBBBA did not repeal the taxation of Social Security, and it did not touch the combined-income thresholds above. What it added is a temporary $6,000 senior deduction per person age 65 or older (2025 through 2028), which lowers your taxable income. Because it reduces income, it can push a retiree below the point where benefits would be taxed — but it offsets income rather than exempting Social Security directly.
The practical effect is real, though. Stacking the three deductions a 65-year-old single filer can claim in 2026:
| Deduction | Single (65+) | MFJ (both 65+) |
|---|---|---|
| Standard deduction | $16,100 | $32,200 |
| Additional age-65 deduction | $2,050 | $3,300 |
| OBBBA senior deduction | $6,000 | $12,000 |
| Total income sheltered | $24,150 | $47,500 |
A single retiree can therefore have around $24,150 of income before any federal tax applies — which, for many middle-income retirees, effectively wipes out tax on their benefits. The senior deduction phases out above $75,000 (single) / $150,000 (joint) of MAGI. See our full guide to the $6,000 senior deduction.
The campaign-era promise of "no tax on Social Security" did not become law in that form. A separate bill (the You Earned It, You Keep It Act) proposes eliminating federal tax on benefits, but it has not passed. For 2026, the rules above are what apply — plan around the combined-income test, not the headline.
Mostly not. For 2026, only about nine states tax Social Security benefits at all, and most of those offer income-based exemptions for retirees. The large majority of states fully exempt benefits from state income tax. Check your own state with our state tax rate lookup.
Yes — up to 50% or 85% of benefits can be taxable depending on combined income. Below $25,000 (single) / $32,000 (joint), none is taxed.
No. The combined-income rules are unchanged. OBBBA added a $6,000 senior deduction that lowers taxable income, which can reduce or eliminate the tax for many retirees — but it doesn't exempt Social Security itself.
Combined income — AGI + nontaxable interest + half your benefits. Single filers start owing above $25,000; joint filers above $32,000.
A portion, not a flat rate: up to 50% in the middle band, up to 85% above the upper threshold, taxed at your ordinary rate. At least 15% is always tax-free.
Only about nine states do, and most offer income-based exemptions.
For tax professionals: based on IRC §86 and IRS Rev. Proc. 2025-32, provided for reference. Use the IRS Social Security Benefits Worksheet (or Pub. 915) for the exact taxable amount on a return.