What are the 2026 federal income tax brackets for a single filer?
For tax year 2026 a single filer’s taxable income runs through seven marginal rates, from 10% to 37%. The 10% band ends at $12,400, the 22% band starts at $50,400, and the top 37% rate applies only to taxable income above $640,600. The schedule is set for the year by Rev. Proc. 2025-32.
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 | $12,400 | $0 | 10% |
| $12,400 | $50,400 | $1,240 | 12% |
| $50,400 | $105,700 | $5,800 | 22% |
| $105,700 | $201,775 | $17,966 | 24% |
| $201,775 | $256,225 | $41,024 | 32% |
| $256,225 | $640,600 | $58,448 | 35% |
| $640,600 | no upper limit | $192,979.25 | 37% |
These are marginal rates on taxable income — what is left after the standard deduction or itemised deductions come off. Reaching the 22% band does not put your whole income at 22%: the first $12,400 is still taxed at 10%, and only the part above $50,400 is taxed at 22%. The third column of the table is that arithmetic already done, band by band.
The single schedule is the starting point for two others. A married person filing separately uses these same thresholds until the very top one, and a head of household reaches the top rate at the same point a single filer does. Long-term capital gains and qualified dividends have their own, lower schedule, which this is not, and neither the net investment income tax nor the alternative minimum tax appears here.
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
Knowing the limit is half of it. These calculators apply the same figures to your numbers, in your browser, and show the working line by line.
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.
