Tax Brackets and Tax Rates
Federal income tax is calculated using progressive brackets — each slice of your income is taxed at the rate that matches its range. Use the tables below as a starting reference, then work with our team to turn them into a plan that lowers what you actually owe.
How tax brackets actually work
Your “tax bracket” is the highest rate any of your income hits — but only the portion in that range is taxed at that rate. Everything below it is taxed at its own, lower rate. Here's how that plays out for a single filer with $75,000 of taxable income in 2026:
- First $12,400 taxed at 10% = $1,240
- Next $38,000 ($50,400 − $12,400) taxed at 12% = $4,560
- Remaining $24,600 ($75,000 − $50,400) taxed at 22% = $5,412
Total federal liability: $11,212. These tables only cover federal income tax — state and local taxes, deductions, and credits can shift the number materially. That's where strategy starts paying for itself.
Federal Income Tax Brackets by Filing StatusFive filing statuses · 2026 thresholds and standard deductions
Single Taxpayers
Standard Deduction: $16,100
| Rate | Income Range |
|---|---|
| 10% | $0 to $12,400 |
| 12% | $12,400 to $50,400 |
| 22% | $50,400 to $105,700 |
| 24% | $105,700 to $201,775 |
| 32% | $201,775 to $256,225 |
| 35% | $256,225 to $640,600 |
| 37% | Over $640,600 |
Married Filing Jointly & Surviving Spouses
Standard Deduction: $32,200
| Rate | Income Range |
|---|---|
| 10% | $0 to $24,800 |
| 12% | $24,800 to $100,800 |
| 22% | $100,800 to $211,400 |
| 24% | $211,400 to $403,550 |
| 32% | $403,550 to $512,450 |
| 35% | $512,450 to $768,700 |
| 37% | Over $768,700 |
Married Filing Separately
Standard Deduction: $16,100
| Rate | Income Range |
|---|---|
| 10% | $0 to $12,400 |
| 12% | $12,400 to $50,400 |
| 22% | $50,400 to $105,700 |
| 24% | $105,700 to $201,775 |
| 32% | $201,775 to $256,225 |
| 35% | $256,225 to $384,350 |
| 37% | Over $384,350 |
Head of Household
Standard Deduction: $24,150
| Rate | Income Range |
|---|---|
| 10% | $0 to $17,700 |
| 12% | $17,700 to $67,450 |
| 22% | $67,450 to $105,700 |
| 24% | $105,700 to $201,775 |
| 32% | $201,775 to $256,200 |
| 35% | $256,200 to $640,600 |
| 37% | Over $640,600 |
Estates & Trusts
| Rate | Income Range |
|---|---|
| 10% | $0 to $3,300 |
| 24% | $3,300 to $11,700 |
| 35% | $11,700 to $16,000 |
| 37% | Over $16,000 |
Social Security & Medicare9 wage-base and payroll-tax limits for 2026
| Social Security Tax Rate: Employers | 6.2% |
| Social Security Tax Rate: Employees | 6.2% |
| Social Security Tax Rate: Self-Employed | 15.3% |
| Maximum Taxable Earnings | $184,500 |
| Medicare Base Salary | Unlimited |
| Medicare Tax Rate: Employers | 1.45% |
| Medicare Tax Rate: Employees | 1.45% |
| Additional Medicare Tax for income above $200,000 (single) or $250,000 (joint) | 0.9% |
| Medicare tax on net investment income ($200,000 single / $250,000 joint) | 3.8% |
Miscellaneous Limits & RatesRetirement contributions, mileage, capital-gains thresholds
| Business expensing limit: Cap on equipment purchases | $4,090,000 |
| Business expensing limit: New and Used Equipment and Software | $2,560,000 |
| Qualified Business Income threshold | $201,775 (single/HoH) · $403,550 (MFJ) |
| Qualified Small Employer Health Reimbursement Arrangement limit | $6,450 single · $13,100 family |
| Prior-year safe harbor for estimated taxes (higher-income) | 110% of 2025 tax liability |
| Standard mileage rate — business driving | 72.5¢/mi |
| Standard mileage rate — medical driving | 20.5¢/mi |
| Standard mileage rate — moving (active-duty Armed Forces only) | 20.5¢/mi |
| Standard mileage rate — charitable driving | 14¢/mi |
| Child Tax Credit | $2,200 |
| Unearned income max for children under 19 (before kiddie tax) | $1,350 |
| Max capital gains rate: income ≤ $49,450 single / $98,900 MFJ | 0% |
| Max capital gains rate: income $49,450–$545,500 single / $98,900–$613,700 MFJ | 15% |
| Max capital gains rate: income > $545,500 single / $613,700 MFJ | 20% |
| Capital gains rate for unrecaptured Sec. 1250 gains | 25% |
| Capital gains rate on collectibles | 28% |
| Maximum contribution — Traditional/Roth IRA | $7,500 (under 50) · $8,600 (50+) |
| Maximum employee contribution — SIMPLE IRA | $17,000 (under 50) · $21,000 (50+) |
| Maximum contribution — SEP IRA | 25% of eligible comp up to $72,000 |
| 401(k) maximum employee contribution | $24,500 (under 50) · $32,500 (50+) |
| Estate tax exemption | $15,000,000 |
| Annual Exclusion for Gifts | $19,000 |
Education Credits & DeductionsAmerican Opportunity, Lifetime Learning, student-loan interest
| American Opportunity Credit (per student) | $2,500 |
| Lifetime Learning Credit (per return) | $2,000 |
| Student Loan Interest Deduction | $2,500 |
| Coverdell Education Savings Account Contribution | $2,000 |
Historical federal tax brackets
Scrub through 46 years of U.S. federal income-tax rate schedules. Pick a year, choose a filing status, then enter a taxable-income amount to see how the brackets would have taxed it that year. Useful for year-over-year comparisons, planning discussions, and explaining why the same income gets taxed very differently depending on the era.
2026 · Single
7 brackets
| Rate | Income Range |
|---|---|
| 10% | $0 – $12,400 |
| 12% | $12,400 – $50,400 |
| 22%Marginal | $50,400 – $105,700 |
| 24% | $105,700 – $201,775 |
| 32% | $201,775 – $256,225 |
| 35% | $256,225 – $640,600 |
| 37% | $640,600+ |
Tax calculator
- Marginal rate
- 22%
- Effective rate
- 14.95%
- Total tax
- $11,212.00
Figures are based on the published rate schedule and do not include standard deductions, exemptions, credits, or alternative minimums. They reflect federal income tax only.
Track effective rate across 46 years
$75,000 of taxable income · Single
Click any point on the line to jump to that year. Change the taxable-income input or filing status above to see the curve shift — higher incomes show steeper spikes during the 1980s (50%–70% top rates); the same income in 2018+ sits in the flatter post-TCJA schedule.
2026 context: TCJA-2017 rate schedule made permanent by the One Big Beautiful Bill Act of 2025. Source: IRS Rev. Proc. 2025-32.
Related tax resources
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