2026 Federal Income Tax Brackets: Projected Thresholds
The IRS has not yet announced the official 2026 federal income tax brackets. Based on current inflation data and the C-CPI-U adjustment method, bracket thresholds are projected to increase roughly 2 to 3 percent over 2025 levels. This page will be updated when official figures are released.
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Estimated 2026 Tax Brackets by Filing Status
All thresholds below are projections based on approximately 2.5% inflation adjustment applied to 2025 figures, rounded to the nearest $25. Official amounts will replace these when the IRS announces them.
| Rate | Projected Income Range | Notes |
|---|---|---|
| 10% | $0 to ~$12,200projected | Was $11,925 in 2025 |
| 12% | ~$12,200 to ~$49,600projected | Was $48,475 in 2025 |
| 22% | ~$49,600 to ~$105,800projected | Was $103,350 in 2025 |
| 24% | ~$105,800 to ~$201,900projected | Was $197,300 in 2025 |
| 32% | ~$201,900 to ~$256,400projected | Was $250,525 in 2025 |
| 35% | ~$256,400 to ~$640,800projected | Was $626,350 in 2025 |
| 37% | Over ~$640,800projected | Was $626,350 in 2025 |
| Rate | Projected Income Range | Notes |
|---|---|---|
| 10% | $0 to ~$24,400projected | Was $23,850 in 2025 |
| 12% | ~$24,400 to ~$99,200projected | Was $96,950 in 2025 |
| 22% | ~$99,200 to ~$211,600projected | Was $206,700 in 2025 |
| 24% | ~$211,600 to ~$403,900projected | Was $394,600 in 2025 |
| 32% | ~$403,900 to ~$512,600projected | Was $501,050 in 2025 |
| 35% | ~$512,600 to ~$769,400projected | Was $751,600 in 2025 |
| 37% | Over ~$769,400projected | Was $751,600 in 2025 |
| Rate | Projected Income Range | Notes |
|---|---|---|
| 10% | $0 to ~$17,400projected | Was $17,000 in 2025 |
| 12% | ~$17,400 to ~$66,400projected | Was $64,850 in 2025 |
| 22% | ~$66,400 to ~$105,800projected | Was $103,350 in 2025 |
| 24% | ~$105,800 to ~$201,900projected | Was $197,300 in 2025 |
| 32% | ~$201,900 to ~$256,400projected | Was $250,500 in 2025 |
| 35% | ~$256,400 to ~$640,800projected | Was $626,350 in 2025 |
| 37% | Over ~$640,800projected | Was $626,350 in 2025 |
| Rate | Projected Income Range | Notes |
|---|---|---|
| 10% | $0 to ~$12,200projected | Was $11,925 in 2025 |
| 12% | ~$12,200 to ~$49,600projected | Was $48,475 in 2025 |
| 22% | ~$49,600 to ~$105,800projected | Was $103,350 in 2025 |
| 24% | ~$105,800 to ~$201,900projected | Was $197,300 in 2025 |
| 32% | ~$201,900 to ~$256,400projected | Was $250,525 in 2025 |
| 35% | ~$256,400 to ~$384,700projected | Was $375,800 in 2025 |
| 37% | Over ~$384,700projected | Was $375,800 in 2025 |
Projections are approximate. The IRS uses C-CPI-U data through August of the current year to calculate adjustments, then rounds to the nearest $25 or $50 depending on the provision. Actual 2026 thresholds may differ by a few hundred dollars from these estimates.
2025 vs. 2026 Top Bracket Thresholds (Single Filer)
2025 (Official)
2026 (Projected)
Planning takeaway: If your 2026 income will be near a bracket boundary, the projected thresholds suggest you may stay in or below your 2025 bracket even with a modest raise. Use the income tax calculator with 2025 brackets as a close proxy for 2026 planning until official figures are released.
How the Projected 2026 Brackets Affect a Typical Filer
Because the 2026 thresholds are projected to rise roughly 2.5% over 2025, most taxpayers will see slightly lower effective tax rates even with the same income — because more of their income falls into lower brackets. Here is a side-by-side comparison for a single filer earning $80,000.
| Item | 2025 (Official) | 2026 (Projected) |
|---|---|---|
| Gross income | $80,000 | $80,000 |
| Standard deduction | $15,000 | ~$15,400 (projected) |
| Taxable income | $65,000 | ~$64,600 |
| Tax on first bracket (10%) | $1,192 (up to $11,925) | ~$1,220 (up to ~$12,200) |
| Tax on second bracket (12%) | $4,386 ($11,925–$48,475) | ~$4,488 ($12,200–~$49,600) |
| Tax on third bracket (22%) | $3,641 ($48,475–$65,000) | ~$3,322 ($49,600–~$64,600) |
| Estimated total federal tax | ~$9,219 | ~$9,030 (projected) |
Inflation adjustments protect purchasing power. Even though this taxpayer pays slightly less in 2026, the savings are modest — around $190 per year for an $80,000 earner. The real purpose of annual bracket adjustments is to prevent bracket creep: the phenomenon where inflation-driven wage increases push workers into higher brackets without any real increase in purchasing power. Without these annual adjustments, a 3% raise that barely covers inflation would effectively mean a tax increase.
How to Use Projected 2026 Brackets for Tax Planning
Even though the 2026 numbers are estimates, they are close enough to the final figures to support meaningful planning decisions. Here is how to apply them.
| Planning Scenario | How to Use 2026 Projections |
|---|---|
| Roth IRA conversion planning | Use projected 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 projected standard deductions 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 | Use 2025 official figures as the baseline, then adjust upward ~2.5% for 2026 estimates. Revisit when IRS releases official figures in fall 2026. |
Frequently Asked Questions
Disclaimer: The 2026 tax bracket thresholds on this page are projections based on current inflation data and are not official IRS figures. This page is for educational planning purposes only and is not tax, legal, or financial advice. Always use confirmed IRS figures when filing your return. Consult a qualified tax professional for advice specific to your situation.