Tax BracketsMarried filing separately tax brackets, tax year 2026
These are the federal income tax brackets for Married filing separately (Married individuals filing separate returns) in tax year 2026. The standard deduction is $16,100. The top rate of 37% applies to taxable income over $384,350.
| 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 $384,350 | 35% | $58,448 |
| Over $384,350 | 37% | $103,291.75 |
An example
With an income of $75,000 and the standard deduction of $16,100, taxable income is $58,900. The tax is $7,670, which is 10.2% of the income and the marginal rate is 22%.
Other 2026 numbers
- Maximum 0% capital gains rate amount: $49,450; maximum 15% rate amount: $306,850 (above that the rate is 20%).
- AMT exemption: $70,100.
- Additional standard deduction for age 65 or older or blind: $1,650 ($2,050 if you are unmarried and not a surviving spouse).
Common questions
What is the 2026 standard deduction for married filing separately?
$16,100 (IRS).
What is the top rate?
37% on taxable income over $384,350.
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.