Tax BracketsUS federal income tax calculator and brackets, 2026 and 2027
Type an income to see the federal income tax for tax year 2026 or 2027 for any filing status. Rate schedules from the IRS revenue procedures, read on 13 November 2026. Nothing you type leaves your device.
The 2026 brackets for single filers
| Taxable income | Rate on that part | Tax on the amount below it |
|---|---|---|
| Up to $12,400 | 10% | $0 |
| $12,401 to $50,400 | 12% | $1,240 |
| $50,401 to $105,700 | 22% | $5,800 |
| $105,701 to $201,775 | 24% | $17,966 |
| $201,776 to $256,225 | 32% | $41,024 |
| $256,226 to $640,600 | 35% | $58,448 |
| Over $640,600 | 37% | $192,979.25 |
Common questions
What are the 2026 federal income tax brackets?
For single filers: 10% up to $12,400, 12% to $50,400, 22% to $105,700, 24% to $201,775, 32% to $256,225, 35% to $640,600 and 37% above (IRS). The married filing jointly thresholds are double the single ones up to the 35% bracket.
What is the standard deduction for 2026?
$16,100 for single filers and married individuals filing separately, $32,200 for married filing jointly and $24,150 for heads of household (IRS Revenue Procedure 2025-32).
Do I pay the top rate on all my income?
No. Each rate applies only to the slice of taxable income inside its bracket. For example a single filer with $85,000 of income and the standard deduction has taxable income of $68,900 and pays $9,870, an average of 11.6% of the $85,000.
Sources
- Tax year 2027: Internal Revenue Service, Revenue Procedure 2026-35, released 5 November 2026 (irs.gov): rate schedules (section 3.01), maximum capital gains rate amounts (3.03), alternative minimum tax (3.11) and standard deduction (3.15).
- Tax year 2026: Internal Revenue Service, Revenue Procedure 2025-32 (irs.gov) and the IRS news release on the 2026 inflation adjustments (irs.gov).
- Both PDFs were downloaded and read on 13 November 2026. Every table was checked: the cumulative tax of each bracket in the official table equals the tax computed from the lower brackets, to the cent.
Figures from the IRS revenue procedures read on 13 November 2026. The tax year 2027 figures were released on 5 November 2026 and the revenue procedure itself says later legislation may change them. This site is independent, not connected with the IRS, and gives arithmetic, not tax advice.