2026 Federal Tax Brackets: A Plain-English Guide
7 min read · Updated for 2026 · Source: IRS Rev. Proc. 2025-32
Every year the IRS adjusts tax brackets for inflation. For 2026, the brackets shifted upward by roughly 2–4%, which means the same salary results in slightly lower federal taxes than in 2025. Here's everything you need to know — with a full step-by-step calculation for a $100,000 salary.
2026 Federal Tax Brackets — Single Filers
Standard deduction: $16,100 (reduces gross income before brackets apply).
| Tax Rate | Taxable Income Range | Tax on This Bracket |
|---|---|---|
| 10% | $0 – $12,400 | 10% × $12,400 max = $1,240 |
| 12% | $12,400 – $50,400 | 12% × $38,000 max = $4,560 |
| 22% | $50,400 – $105,700 | 22% × $55,300 max = $12,166 |
| 24% | $105,700 – $201,775 | 24% × $96,075 max = $23,058 |
| 32% | $201,775 – $256,225 | 32% × $54,450 max = $17,424 |
| 35% | $256,225 – $640,600 | 35% × $384,375 max = $134,531 |
| 37% | $640,600 – No limit | 37% of amount over $640,600 |
2026 Federal Tax Brackets — Married Filing Jointly
Standard deduction: $32,200. MFJ brackets are generally twice the single-filer thresholds at the lower end.
| Tax Rate | Taxable Income Range (MFJ) |
|---|---|
| 10% | $0 – $24,800 |
| 12% | $24,800 – $100,800 |
| 22% | $100,800 – $211,400 |
| 24% | $211,400 – $403,550 |
| 32% | $403,550 – $512,450 |
| 35% | $512,450 – $768,800 |
| 37% | $768,800 – No limit |
Step-by-Step: $100,000 Salary, Single Filer (2026)
Here's exactly how a $100,000 annual salary is taxed under 2026 federal brackets. Notice that the top bracket rate (22%) only applies to the last $33,500 of income — not the full $100,000.
| Bracket | Income in Bracket | Tax |
|---|---|---|
| 10% | $0 – $12,400 = $12,400 | $1,240 |
| 12% | $12,400 – $50,400 = $38,000 | $4,560 |
| 22% | $50,400 – $83,900 = $33,500 | $7,370 |
| Total federal income tax | $13,170 | |
Effective total rate: 20.8% — Federal: 13.2% — Marginal federal bracket: 22%
Common Misconception: "I Don't Want a Raise — It'll Push Me Into a Higher Bracket"
This is a myth. Because the US uses marginal (progressive) taxation, only the dollars above a bracket threshold are taxed at the higher rate. If you earn $105,000 instead of $100,000, only the extra $5,000 is taxed at 22% (or 24% for the portion above $105,700) — not your entire $105,000. A raise always increases your take-home pay. You can never take home less money by earning more.
How to Reduce Your 2026 Taxable Income
Pre-tax contributions reduce your federal taxable income dollar-for-dollar:
- 401(k) traditional contributions: Up to $23,500 in 2026 ($31,000 if age 50+)
- HSA contributions: Up to $4,300 (self-only) or $8,550 (family) in 2026
- FSA contributions: Up to $3,300 in 2026
- Pre-tax health insurance premiums: Deducted before federal income tax (Section 125)
For example, maxing out a 401(k) at $23,500 on a $100,000 salary reduces federal taxable income to about $60,400, dropping your entire income into the 12% bracket and saving roughly $2,350 in federal taxes.
Frequently Asked Questions
What are the 2026 federal tax brackets?
Single filers: 10% ($0–$12,400), 12% ($12,400–$50,400), 22% ($50,400–$105,700), 24% ($105,700–$201,775), 32% ($201,775–$256,225), 35% ($256,225–$640,600), 37% (above $640,600). Standard deduction: $16,100.
What is the 2026 standard deduction?
$16,100 for single filers (and married filing separately); $32,200 for married filing jointly; $24,150 for head of household. These are adjusted annually for inflation.
How much did brackets change from 2025 to 2026?
The lower brackets (10% and 12%) increased by approximately 4% compared to 2025, while upper brackets increased by about 2.3%. This means the same nominal income results in slightly lower taxes in 2026 vs 2025 — a benefit of the inflation adjustment.
How much federal income tax do I owe on $75,000?
On $75,000 (single filer, standard deduction), federal taxable income is $58,900. Taxes: 10% on first $12,400 ($1,240) + 12% on $12,400–$50,400 ($4,560) + 22% on $50,400–$58,900 ($1,870) = total $7,670 federal income tax. Effective federal rate: 10.2%.
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