Try these calculators
Official 2026 Tax Brackets by Filing Status
All thresholds below are the official figures from IRS Revenue Procedure 2025-32 for tax year 2026. The "Notes" column shows the 2025 upper bound of each bracket for comparison.
| Rate | 2026 Income Range | Notes |
|---|---|---|
| 10% | $0 to $12,400 | Was $11,925 in 2025 |
| 12% | $12,400 to $50,400 | Was $48,475 in 2025 |
| 22% | $50,400 to $105,700 | Was $103,350 in 2025 |
| 24% | $105,700 to $201,775 | Was $197,300 in 2025 |
| 32% | $201,775 to $256,225 | Was $250,525 in 2025 |
| 35% | $256,225 to $640,600 | Was $626,350 in 2025 |
| 37% | Over $640,600 | Was $626,350 in 2025 |
| Rate | 2026 Income Range | Notes |
|---|---|---|
| 10% | $0 to $24,800 | Was $23,850 in 2025 |
| 12% | $24,800 to $100,800 | Was $96,950 in 2025 |
| 22% | $100,800 to $211,400 | Was $206,700 in 2025 |
| 24% | $211,400 to $403,550 | Was $394,600 in 2025 |
| 32% | $403,550 to $512,450 | Was $501,050 in 2025 |
| 35% | $512,450 to $768,700 | Was $751,600 in 2025 |
| 37% | Over $768,700 | Was $751,600 in 2025 |
| Rate | 2026 Income Range | Notes |
|---|---|---|
| 10% | $0 to $17,700 | Was $17,000 in 2025 |
| 12% | $17,700 to $67,450 | Was $64,850 in 2025 |
| 22% | $67,450 to $105,700 | Was $103,350 in 2025 |
| 24% | $105,700 to $201,775 | Was $197,300 in 2025 |
| 32% | $201,775 to $256,200 | Was $250,500 in 2025 |
| 35% | $256,200 to $640,600 | Was $626,350 in 2025 |
| 37% | Over $640,600 | Was $626,350 in 2025 |
| Rate | 2026 Income Range | Notes |
|---|---|---|
| 10% | $0 to $12,400 | Was $11,925 in 2025 |
| 12% | $12,400 to $50,400 | Was $48,475 in 2025 |
| 22% | $50,400 to $105,700 | Was $103,350 in 2025 |
| 24% | $105,700 to $201,775 | Was $197,300 in 2025 |
| 32% | $201,775 to $256,225 | Was $250,525 in 2025 |
| 35% | $256,225 to $384,350 | Was $375,800 in 2025 |
| 37% | Over $384,350 | Was $375,800 in 2025 |
How these are set. The IRS uses Chained CPI (C-CPI-U) data through August of the prior year to calculate the annual inflation adjustment, then rounds to the nearest $25 or $50 depending on the provision. The 2026 figures were published in Revenue Procedure 2025-32 on October 9, 2025.
2025 vs. 2026 Top Bracket Thresholds (Single Filer)
2025 (Official)
2026 (Official)
Planning takeaway: If your 2026 income will be near a bracket boundary, the wider 2026 thresholds mean you may stay in or below your 2025 bracket even with a modest raise. Use the income tax calculator and select tax year 2026 to apply these official brackets to your income.
How the 2026 Brackets Affect a Typical Filer
Because the 2026 thresholds rose about 2.7% over 2025, most taxpayers will see a slightly lower effective tax rate on the same income — more of it falls into lower brackets, and the standard deduction is larger. Here is a side-by-side comparison for a single filer earning $80,000.
| Item | 2025 (Official) | 2026 (Official) |
|---|---|---|
| Gross income | $80,000 | $80,000 |
| Standard deduction | $15,750 | $16,100 |
| Taxable income | $64,250 | $63,900 |
| Tax on first bracket (10%) | $1,192.50 (up to $11,925) | $1,240 (up to $12,400) |
| Tax on second bracket (12%) | $4,386 ($11,925–$48,475) | $4,560 ($12,400–$50,400) |
| Tax on third bracket (22%) | $3,470.50 ($48,475–$64,250) | $2,970 ($50,400–$63,900) |
| Total federal tax | $9,049 | $8,770 |
Inflation adjustments protect purchasing power. This taxpayer pays $279 less in 2026 ($9,049 vs $8,770) on the same $80,000 income — from the larger standard deduction and wider brackets. The purpose of annual bracket adjustments is to prevent bracket creep: inflation-driven wage increases pushing workers into higher brackets without any real gain in purchasing power. Without these adjustments, a 3% raise that barely covers inflation would effectively be a tax increase.
How to Use the 2026 Brackets for Tax Planning
With the official 2026 figures now published, you can plan 2026 income, withholding, and estimated payments precisely. Here is how to apply them.
| Planning Scenario | How to Use the 2026 Brackets |
|---|---|
| Roth IRA conversion planning | Use the official thresholds to estimate how much you can convert and stay within the 12% or 22% bracket in 2026 |
| Bonus or year-end income timing | If a bonus might push you across a bracket boundary, check whether the 2026 threshold gives you more room than 2025 |
| 401(k) contribution sizing | Estimate your 2026 AGI using the official standard deduction and brackets to decide how much to defer |
| Capital gains harvesting | The 0% long-term capital gains bracket is also inflation-adjusted — project whether you can realize gains tax-free in 2026 |
| Best practice | Both 2025 and 2026 figures are now official — use the correct tax-year table for each. For 2026 income, use the brackets on this page (Rev. Proc. 2025-32). |
Frequently Asked Questions
Disclaimer: The 2026 tax bracket thresholds on this page are the official IRS figures from Revenue Procedure 2025-32 for tax year 2026. This page is for educational purposes only and is not tax, legal, or financial advice. Individual tax situations vary and may include additional taxes, credits, deductions, or phaseouts not reflected here. Consult a qualified tax professional before making tax decisions.