What are the 2026 federal income tax brackets for married filing jointly?
For tax year 2026 a joint return runs through seven marginal rates, from 10% to 37%. The 10% band ends at $24,800, the 22% band starts at $100,800, and the top 37% rate begins at $768,700 of taxable income. A qualifying surviving spouse uses this same schedule.
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 | $24,800 | $0 | 10% |
| $24,800 | $100,800 | $2,480 | 12% |
| $100,800 | $211,400 | $11,600 | 22% |
| $211,400 | $403,550 | $35,932 | 24% |
| $403,550 | $512,450 | $82,048 | 32% |
| $512,450 | $768,700 | $116,896 | 35% |
| $768,700 | no upper limit | $206,583.50 | 37% |
Every joint threshold except the last is exactly twice the single-filer one, so through the whole middle of the schedule two incomes are taxed as if they were two separate single returns. The top band is the exception, and a large one: 37% starts at $768,700 for a couple rather than at $1,281,200, which is where doubling the single threshold would have put it.
A joint return taxes both spouses’ income together, so a couple where one person earns most of the money usually gains from these wider bands and a couple with two similar incomes usually gains very little. Whether filing separately would be better is not a bracket question — separate returns close several credits outright — and these seven rows cannot answer it.
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.
