US Tax Brackets & Limits 2026
The headline federal figures for 2026 in one place — the same numbers our calculators use, checked against IRS publications. Looking for the UK? UK tax tables →
✓ Checked against IRS · July 2026
Federal income tax brackets — Single
Take-home calculator →| Taxable income | Rate |
|---|---|
| Up to $11,925 | 10% |
| $11,925 – $48,475 | 12% |
| $48,475 – $103,350 | 22% |
| $103,350 – $197,300 | 24% |
| $197,300 – $250,525 | 32% |
| $250,525 – $626,350 | 35% |
| Above $626,350 | 37% |
Applied to taxable income (after the standard deduction). Only the slice inside each bracket is taxed at that rate.
Federal income tax brackets — Married filing jointly
| Taxable income | Rate |
|---|---|
| Up to $23,850 | 10% |
| $23,850 – $96,950 | 12% |
| $96,950 – $206,700 | 22% |
| $206,700 – $394,600 | 24% |
| $394,600 – $501,050 | 32% |
| $501,050 – $751,600 | 35% |
| Above $751,600 | 37% |
Standard deduction & FICA
Take-home calculator →| Item | Amount / rate |
|---|---|
| Standard deduction (single) | $16,100 |
| Social Security tax | 6.2% on wages up to $184,500 |
| Medicare tax | 1.45% (no cap) |
State income tax comes on top in most states; Texas, Florida and a handful of others have none.
Long-term capital gains — Single
CGT calculator →| Taxable income | LTCG rate |
|---|---|
| Up to $49,450 | 0% |
| $49,450 – $545,500 | 15% |
| Above $545,500 | 20% |
Assets held over one year. Short-term gains are taxed as ordinary income. High earners may owe an extra 3.8% NIIT above $200,000 (single) / $250,000 (married).
Long-term capital gains — Married filing jointly
| Taxable income | LTCG rate |
|---|---|
| Up to $98,900 | 0% |
| $98,900 – $613,700 | 15% |
| Above $613,700 | 20% |
Retirement contribution limits
401k calculator →| 401(k) limit | Amount |
|---|---|
| Under 50 | $24,500 |
| 50 and over (catch-up) | $32,500 |
| Ages 60–63 (super catch-up) | $35,750 |
The ages 60–63 “super catch-up” allows the higher limit in those years only.
Estate tax
Estate tax calculator →| Item | Amount / rate |
|---|---|
| Federal estate tax exemption | $15,000,000 |
| Top estate tax rate | 40% |
Frequently Asked Questions
Are these the rates for my 2026 paychecks or my 2026 tax return?
These are the 2026 tax-year figures — they apply to income earned during calendar year 2026, which you report on the return filed in early 2027.
Do tax brackets change every year?
Yes. The IRS adjusts bracket thresholds, the standard deduction and contribution limits for inflation each fall, effective the following January.
Does moving into a higher bracket raise tax on all my income?
No — the US system is marginal. Only the dollars inside each bracket are taxed at that bracket’s rate, so a raise can never leave you with less after-tax income from the brackets alone.
Figures mirror the constants used by our calculators, checked against IRS publications. State taxes vary — confirm with the IRS or a tax professional before acting.