2026 Tax Brackets
2026 federal tax brackets and income tax rates (taxes due April 2027)
The IRS adjusts tax brackets each year for inflation, and 2026 also reflects changes from the One Big Beautiful Bill Act (OBBBA), passed in 2025, which made most TCJA individual tax provisions permanent. There are still seven federal tax brackets: 10%, 12%, 22%, 24%, 32%, 35%, and 37%.
2026 Tax Brackets
| 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+ |
2026 Standard Deduction
| Filing Status | Deduction |
|---|---|
| Single | $16,100 |
| Married Filing Jointly | $32,200 |
| Head of Household | $24,150 |
Taxpayers 65+ can claim an additional standard deduction ($2,050 single / $1,650 per spouse MFJ), plus a new $6,000 senior deduction under OBBBA that phases out above $75,000 (single) / $150,000 (joint) income.
2026 Long-Term Capital Gains Brackets
| Rate | Single | Married Filing Jointly |
|---|---|---|
| 0% | $0 – $49,450 | $0 – $98,900 |
| 15% | $49,450 – $545,500 | $98,900 – $613,700 |
| 20% | $545,500+ | $613,700+ |
Other 2026 highlights
- Child Tax Credit: $2,200 per qualifying child (unchanged from 2025, now indexed for inflation going forward)
- Annual gift tax exclusion: $19,000 per recipient (unchanged from 2025)
- Estate tax exemption: $15 million per person, made permanent and indexed under OBBBA
- AMT exemption: $90,100 single / $140,200 married filing jointly
Source: IRS Revenue Procedure 2025-32