Standard deduction.
| Filing status | 2026 |
|---|---|
| Single, or married filing separately | $16,100 |
| Head of household | $24,150 |
| Married filing jointly | $32,200 |
Tax brackets.
10%from $0from $0
12%from $12,400from $24,800
22%from $50,400from $100,800
24%from $105,700from $211,400
32%from $201,775from $403,550
35%from $256,225from $512,450
37%from $640,600from $768,700
The taxable income at which each rate starts. Each rate applies only to the income inside its band.
| Rate | Single: taxable income over | Married filing jointly: taxable income over |
|---|---|---|
| 10% | $0 | $0 |
| 12% | $12,400 | $24,800 |
| 22% | $50,400 | $100,800 |
| 24% | $105,700 | $211,400 |
| 32% | $201,775 | $403,550 |
| 35% | $256,225 | $512,450 |
| 37% | $640,600 | $768,700 |
Each rate applies only to the income inside its band. Moving into a higher bracket does not raise the tax on the income below it.
Other figures.
| Item | 2026 |
|---|---|
| Maximum Earned Income Tax Credit, three or more children | $8,231 |
| Annual gift tax exclusion, per recipient | $19,000 |
| Health flexible spending account limit | $3,400 |
These numbers are general information, not tax advice. What applies to you depends on your situation.
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