Qualifying
What are the 2025 and 2026 federal income tax brackets?
For tax year 2026, the seven federal income tax rates are 10%, 12%, 22%, 24%, 32%, 35%, and 37%. Single filers reach the top 37% rate above $640,601 of taxable income; married couples filing jointly reach it above $768,701. The 2025 brackets, used on returns filed in early 2026, use lower thresholds — see both tables below.
The full picture
Seven federal income tax rates apply for both 2025 and 2026 — 10%, 12%, 22%, 24%, 32%, 35%, and 37% — but the income each rate kicks in at moves every year with inflation. You use the 2025 brackets on the return you file in early 2026 (for income earned in 2025); the 2026 brackets apply to income you earn during 2026 and get used on the return you file in early 2027. Both tables below are sourced directly to the IRS.
2026 federal tax brackets
Tax year 2026 — single and married filing jointly
- 10%: $0 – $12,400 (single) / $0 – $24,800 (married filing jointly) — IRS — TY2026 inflation adjustments (incl. One Big Beautiful Bill amendments)
- 12%: $12,401 – $50,400 (single) / $24,801 – $100,800 (married filing jointly) — IRS — TY2026 inflation adjustments
- 22%: $50,401 – $105,700 (single) / $100,801 – $211,400 (married filing jointly) — IRS — TY2026 inflation adjustments
- 24%: $105,701 – $201,775 (single) / $211,401 – $403,550 (married filing jointly) — IRS — TY2026 inflation adjustments
- 32%: $201,776 – $256,225 (single) / $403,551 – $512,450 (married filing jointly) — IRS — TY2026 inflation adjustments
- 35%: $256,226 – $640,600 (single) / $512,451 – $768,700 (married filing jointly) — IRS — TY2026 inflation adjustments
- 37%: $640,601+ (single) / $768,701+ (married filing jointly) — IRS — TY2026 inflation adjustments
- 2026 standard deduction: $16,100 single / $32,200 married filing jointly. — IRS — TY2026 inflation adjustments
2025 federal tax brackets
Tax year 2025 — single and married filing jointly
- 10%: $0 – $11,925 (single) / $0 – $23,850 (married filing jointly) — IRS Rev. Proc. 2024-40, as amended by the 2025 tax law
- 12%: $11,926 – $48,475 (single) / $23,851 – $96,950 (married filing jointly) — IRS Rev. Proc. 2024-40, as amended
- 22%: $48,476 – $103,350 (single) / $96,951 – $206,700 (married filing jointly) — IRS Rev. Proc. 2024-40, as amended
- 24%: $103,351 – $197,300 (single) / $206,701 – $394,600 (married filing jointly) — IRS Rev. Proc. 2024-40, as amended
- 32%: $197,301 – $250,525 (single) / $394,601 – $501,050 (married filing jointly) — IRS Rev. Proc. 2024-40, as amended
- 35%: $250,526 – $626,350 (single) / $501,051 – $751,600 (married filing jointly) — IRS Rev. Proc. 2024-40, as amended
- 37%: $626,351+ (single) / $751,601+ (married filing jointly) — IRS Rev. Proc. 2024-40, as amended
- 2025 standard deduction: $15,750 single / $31,500 married filing jointly. — IRS Rev. Proc. 2024-40, as amended
Which table applies to you
Filing your 2025 return in early 2026? Use the TY2025 table. Planning withholding or estimated payments for income you're earning right now, in 2026? Use the TY2026 table. Both tables run through taxable income — what's left after your standard deduction or itemized deductions — not your gross wages. We publish exact Single and Married Filing Jointly thresholds because those are the two schedules verifiable to the dollar from primary IRS sources; Head of Household and Married Filing Separately follow the same 10%–37% structure but are not itemized here — see the IRS Revenue Procedures linked above for those exact tables.
Brackets are marginal, not flat
Moving into a higher bracket does not mean your whole income gets taxed at that rate — only the income within that bracket's range does. See how a marginal system actually turns into a tax bill on our companion answer, how do tax brackets work. Bracket thresholds and the standard deduction are adjusted by the IRS most years; verify the current figures at IRS.gov before filing.
Key takeaways
- Seven federal rates apply in both 2025 and 2026: 10%, 12%, 22%, 24%, 32%, 35%, and 37%.
- 2026 single filers hit the top 37% rate above $640,601; married filing jointly above $768,701.
- 2025 income (filed in 2026) uses the lower TY2025 thresholds; 2026 income (filed in 2027) uses the TY2026 thresholds.
- The 2026 standard deduction is $16,100 single / $32,200 married filing jointly — both figures rose from 2025 partly due to the 2025 tax law's mid-year increase on top of the usual inflation adjustment.
- Only the income inside a bracket is taxed at that bracket's rate — always verify current-year figures at IRS.gov.
Frequently asked questions
Why do the 2025 and 2026 brackets both matter right now?
You use the 2025 brackets on the return you file in early 2026 (for income earned in 2025). The 2026 brackets apply to income you earn during 2026 and get used on the return you file in early 2027. Both are live at the same time — which one applies depends on which year's income you're looking at, not which year it is when you're reading this.
Did the tax brackets change because of a new tax law?
The seven rates (10%, 12%, 22%, 24%, 32%, 35%, 37%) stayed the same. What moved is the income thresholds — the IRS adjusts those for inflation every year, and the 2025 standard deduction was also increased mid-year by the 2025 tax law (the One, Big, Beautiful Bill Act), on top of the usual inflation update.
Does earning into a higher bracket mean all my income is taxed at that rate?
No — that's the single most common misread of this chart. Only the income inside a bracket is taxed at that bracket's rate; the dollars below it are still taxed at the lower rates. See marginal vs. effective tax rate for how the math actually stacks up.
What about Head of Household and Married Filing Separately?
Those two schedules exist and follow the same 10%–37% rate structure — HOH brackets sit between single and MFJ, and MFS is generally half of MFJ. We haven't published exact HOH/MFS thresholds here until we can verify them to the dollar; the IRS Revenue Procedures linked above have the full tables for every filing status.
Published 2026-08-13 · Updated 2026-08-13 · https://clearvaluelending.com/answers/tax-brackets-2026