What are the 2026 federal income tax brackets for head of household?
For tax year 2026 a head-of-household return runs through seven marginal rates, from 10% to 37%. The 10% band ends at $17,700, the 22% band starts at $67,450, and the top 37% rate begins at $640,600 of taxable income.
United States · federal · tax year 2026 · every figure from an open dataset with its source
The figures
Marginal rates: each rate applies only to the part of taxable income inside its own band. That is what the third column is — the tax on everything below the band, already added up.
| Taxable income over | But not over | Tax on the amount in the first column | Rate on everything above it |
|---|---|---|---|
| $0 | $17,700 | $0 | 10% |
| $17,700 | $67,450 | $1,770 | 12% |
| $67,450 | $105,700 | $7,740 | 22% |
| $105,700 | $201,750 | $16,155 | 24% |
| $201,750 | $256,200 | $39,207 | 32% |
| $256,200 | $640,600 | $56,631 | 35% |
| $640,600 | no upper limit | $191,171 | 37% |
Head of household sits between single and joint at the bottom of the schedule and lands back on single at the top. The 10% band runs to $17,700 instead of the $12,400 a single filer gets, and every band below the last is wider — but 37% begins at $640,600, exactly where it begins for a single filer. The advantage is concentrated in the lower and middle bands, and it comes with a larger standard deduction as well.
The status itself has conditions this table says nothing about: you must be unmarried or treated as unmarried for the year, have paid more than half the cost of keeping up a home, and have a qualifying person living in it. Using this schedule without qualifying for the status is the expensive mistake here, not misreading a threshold.
Where these figures come from
Each row below is one line of our open dataset: the primary document the figure was read out of, the date it was read, and a link to the document itself. Nothing here was copied from a summary of a summary.
| constant | basis | source document | verified on |
|---|---|---|---|
ordinary_brackets_2026 |
indexed | Rev. Proc. 2025-32 (2026 inflation adjustments; announced in IR-2025-103), section 4.01 / 4.14 / 4.26, TABLES 1-4 | ✓ verified |
Work out your own
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The whole dataset
Every figure on this page, and everything around it, as a table you can read and as CSV and JSON you can download. Public domain, no attribution required.
Nearby answers
This is a reference table, not tax advice. Verify any figure against the linked primary document before relying on it.
