SmartRateTools2026 Federal Tax Brackets
You'll find the 2026 tax brackets for every filing status right here. These brackets tell you what percentage of tax you owe on different chunks of your income. The key thing to understand is that brackets are marginal, which means each rate applies only to the dollars that fall within that specific range, not to your entire paycheck.
Single Filers
| Rate | Taxable Income Range |
|---|---|
| 10% | Up to $12,300 |
| 12% | $12,301 to $50,200 |
| 22% | $50,201 to $106,400 |
| 24% | $106,401 to $202,150 |
| 32% | $202,151 to $256,450 |
| 35% | $256,451 to $640,600 |
| 37% | $640,601 and higher |
Married Filing Jointly
| Rate | Taxable Income Range |
|---|---|
| 10% | Up to $24,600 |
| 12% | $24,601 to $100,400 |
| 22% | $100,401 to $212,800 |
| 24% | $212,801 to $404,300 |
| 32% | $404,301 to $512,900 |
| 35% | $512,901 to $769,000 |
| 37% | $769,001 and higher |
Married Filing Separately
| Rate | Taxable Income Range |
|---|---|
| 10% | Up to $12,300 |
| 12% | $12,301 to $50,200 |
| 22% | $50,201 to $106,400 |
| 24% | $106,401 to $202,150 |
| 32% | $202,151 to $256,450 |
| 35% | $256,451 to $384,500 |
| 37% | $384,501 and higher |
Head of Household
| Rate | Taxable Income Range |
|---|---|
| 10% | Up to $17,650 |
| 12% | $17,651 to $67,850 |
| 22% | $67,851 to $106,400 |
| 24% | $106,401 to $202,150 |
| 32% | $202,151 to $256,400 |
| 35% | $256,401 to $640,600 |
| 37% | $640,601 and higher |
Understanding marginal tax brackets
The most important thing to know about tax brackets is that you don't get taxed on your entire income at a single rate. Instead, your income is sliced into chunks, and each chunk gets taxed at the rate for that bracket. A simple example: if you're single and earn $60,000 in taxable income, the first $12,300 gets hit at 10%, the next $37,900 gets hit at 12%, and the remaining $9,800 gets hit at 22%. You never pay 22% on all your income, even though you're in the 22% bracket.
Here's why this matters for real decisions. When you're thinking about taking a new job, asking for a raise, or starting a side hustle, the relevant rate is your marginal tax rate. That's the rate you'll pay on your next dollar of income. It's not the same as your effective tax rate, which is your total tax divided by your total income. Your effective rate tells you the average you're paying across everything. Your marginal rate tells you what happens at the edge, and that's what shapes your financial decisions.
If you want to see where you land with your own numbers, the Marginal Tax Rate Calculator (2026) will show you both your marginal and effective rates based on your filing status and income.