2026 tax numbers
The federal figures people look up most, in one place. Every one is used by our calculators and cited to its official source.
Federal income tax brackets, 2026
IRS Rev. Proc. 2025-32, §4.01. Checked October 10, 2026.
Single| Taxable income | Rate |
|---|
| $0 – $12,400 | 10% |
| $12,401 – $50,400 | 12% |
| $50,401 – $105,700 | 22% |
| $105,701 – $201,775 | 24% |
| $201,776 – $256,225 | 32% |
| $256,226 – $640,600 | 35% |
| Over $640,600 | 37% |
Married filing jointly| Taxable income | Rate |
|---|
| $0 – $24,800 | 10% |
| $24,801 – $100,800 | 12% |
| $100,801 – $211,400 | 22% |
| $211,401 – $403,550 | 24% |
| $403,551 – $512,450 | 32% |
| $512,451 – $768,700 | 35% |
| Over $768,700 | 37% |
Head of household| Taxable income | Rate |
|---|
| $0 – $17,700 | 10% |
| $17,701 – $67,450 | 12% |
| $67,451 – $105,700 | 22% |
| $105,701 – $201,750 | 24% |
| $201,751 – $256,200 | 32% |
| $256,201 – $640,600 | 35% |
| Over $640,600 | 37% |
Married filing separately| Taxable income | Rate |
|---|
| $0 – $12,400 | 10% |
| $12,401 – $50,400 | 12% |
| $50,401 – $105,700 | 22% |
| $105,701 – $201,775 | 24% |
| $201,776 – $256,225 | 32% |
| $256,226 – $384,350 | 35% |
| Over $384,350 | 37% |
Deductions, credits and limits
| What | Amount | Source |
|---|
| Standard deduction (single / joint / head of household) | $16,100 / $32,200 / $24,150 | Rev. Proc. 2025-32 §4.14 |
| Additional standard deduction, 65+ or blind (married / unmarried) | $1,650 / $2,050 | Rev. Proc. 2025-32 §4.14 |
| 0% long-term gains rate, taxable income up to (single / joint) | $49,450 / $98,900 | Rev. Proc. 2025-32 §4.03 |
| 15% long-term gains rate, up to (single / joint) | $545,500 / $613,700 | Rev. Proc. 2025-32 §4.03 |
| Child tax credit per child (refundable part) | $2,200 ($1,700) | Rev. Proc. 2025-32 §4.05 |
| Senior deduction, each person 65+ | $6,000 | Schedule 1-A, 2025–2028 |
| Qualified tips deduction, up to | $25,000 | Schedule 1-A, 2025–2028 |
| Qualified overtime deduction, up to (single / joint) | $12,500 / $25,000 | Schedule 1-A, 2025–2028 |
| Car loan interest deduction, up to | $10,000 | Schedule 1-A, 2025–2028 |
| 401(k) / 403(b) / TSP employee limit | $24,500 | IRS Notice 2025-67 |
| Catch-up at 50+ (ages 60–63) | $8,000 ($11,250) | IRS Notice 2025-67 |
| Total 401(k) additions, employee + employer | $72,000 | IRC §415(c) |
| Social Security tax | 6.2% up to $184,500 of wages | SSA 2026 COLA fact sheet |
| Medicare tax | 1.45% of all wages + 0.9% above $200,000 | IRC §3101(b) |
| Required minimum distributions start at | 73 (75 if born 1960 or later) | SECURE 2.0 §107 |
RMD table checked October 10, 2026. See the federal income tax calculator and the paycheck calculator, which use these figures.
Official sources and when they were checked
- Tax brackets, standard deductions, capital gains and credits: IRS, Revenue Procedure 2025-32. Checked .
- Required minimum distribution table: IRS, Publication 590-B. Checked .
- Social Security claiming rules: Social Security Administration. Checked .
A date changes only when we have looked at the source again. Changes to these figures are listed, with the date, in the change log.