Constantes fiscais federais dos EUA, ano fiscal de 2026
Direito federal dos Estados Unidos · ano fiscal de 2026 · dados abertos sob CC0
Trinta e seis constantes que decidem quanto deve um trabalhador independente nos Estados Unidos em 2026, cada uma com o documento do IRS, da SSA ou da lei de onde foi lida e a data em que foi lida.
Descarregar
36 constantes, todas verificadas num documento primário. Última verificação: 2026-08-25.
Autoverificação do modelo: 529 assertions passed, 0 failed
Licença: CC0 1.0 — CC0 1.0 Universal (public domain dedication)
São os números de que qualquer calculadora fiscal americana precisa antes de conseguir calcular seja o que for: os sete escalões da tabela para cada estado civil, a dedução padrão, as taxas do imposto de autónomos e o limite salarial onde param, os limiares da secção 199A, as percentagens do porto seguro, as quatro datas de pagamento, as duas taxas de quilometragem de 2026 e os limiares de declaração do formulário 1099-K. Estão espalhados por um procedimento administrativo, três formulários do IRS, uma publicação, dois textos do Boletim de Receitas Internas, uma lei e uma página atuarial da Segurança Social.
Tivemos de os reunir para construir a nossa própria folha de cálculo fiscal. Em vez de guardarmos a tabela, publicamo-la: gratuita, legível por máquinas e com as fontes à vista.
Como cada número foi verificado
Cada valor foi lido no próprio documento original — o procedimento administrativo, o formulário, a publicação, a lei ou a página atuarial — nunca num resumo, num artigo de blogue ou numa tabela em segunda mão. A data da última coluna é o dia em que esse documento foi mesmo descarregado e lido.
Os dois modelos que guardam a tabela testam-se em cada compilação contra exemplos resolvidos à mão e recusam-se a produzir seja o que for se faltar a uma constante a fonte, o URL, a data de verificação ou o estado verificado. Os ficheiros oferecidos acima são escritos por essa compilação, por isso nenhum número por verificar lhes chega.
Muitas linhas trazem ainda uma verificação cruzada: quando dois documentos imprimem o mesmo número, ambos são citados, e quando um número muito divulgado está errado para 2026, a nota di-lo e dá o correto.
Licença: CC0 1.0
Esta tabela é dedicada ao domínio público sob CC0 1.0. As constantes fiscais são factos retirados do direito federal americano e de publicações oficiais: os factos não podem ser protegidos por direitos de autor, e as obras do governo federal dos EUA também não os têm.
A CC0 elimina qualquer dúvida que restasse sobre a compilação em si, pelo que qualquer pessoa a pode copiar para uma folha de cálculo, uma base de dados ou um produto sem pedir autorização. Um link é bem-vindo, mas não é condição de uso.
O que isto não cobre
Apenas direito federal dos Estados Unidos e apenas o ano fiscal de 2026. Não há impostos estaduais nem municipais, nem créditos fiscais, nem declarações de salários do empregador, nem nada de outro ano. É uma tabela de referência, não aconselhamento fiscal — confirme qualquer número no documento ligado antes de confiar nele.
- State and city income tax of any kind. This is United States federal law only.
- Tax credits — earned income, child, education, premium tax credit and every other credit.
- Payroll tax as an employer files it (Forms 941/940), and W-2 withholding tables.
- Corporate, partnership and S-corporation returns; anything that is not an individual return with self-employment income.
- Any tax year other than 2026, and any tax act passed after the verification date above.
- Platform selling fees, which drift constantly and are not law. They are not part of this dataset.
As constantes
A tabela permanece em inglês: é uma referência federal americana e todos os documentos de origem estão escritos em inglês.
Each note is reproduced verbatim from the model that holds the constant — cross-checks, the exact form line, the sentence quoted from the source. Where a note says “the brief”, it means the internal specification these models were written against: in two places that specification carried a figure that turned out to be the 2025 one, and the note records the correction and the document it came from.
Ordinary income tax rate schedules 1
The seven 2026 brackets, per filing status. Expanded in full in the JSON file and further down this page.
| constant | value | basis | source_document | verified_on |
|---|---|---|---|---|
ordinary_brackets_2026 |
7 brackets 10/12/22/24/32/35/37 for single, mfj, mfs, hoh (see BRACKETS) | indexed | Rev. Proc. 2025-32 (2026 inflation adjustments; announced in IR-2025-103), section 4.01 / 4.14 / 4.26, TABLES 1-4 cross-checked against the 2026 Tax Rate Schedules in Pub. 505 (2026) p.31; identical | ✓ verified |
Standard deduction 1
The 2026 basic standard deduction by filing status.
| constant | value | basis | source_document | verified_on |
|---|---|---|---|---|
standard_deduction_2026 |
mfj/qss 32200, hoh 24150, single 16100, mfs 16100 | indexed | Rev. Proc. 2025-32 (2026 inflation adjustments; announced in IR-2025-103), section 4.01 / 4.14 / 4.26 sec. 4.14(1) also printed in Form 1040-ES (2026) p.2 chart; identical | ✓ verified |
Self-employment tax (Schedule SE, Form 8959) 8
The rates, the 92.35% factor, the $400 floor, the social security wage base and the Additional Medicare Tax thresholds.
| constant | value | basis | source_document | verified_on |
|---|---|---|---|---|
additional_medicare_rate |
0.009 | statutory | Form 8959, Additional Medicare Tax, rev. 2025 — the latest revision published, lines 7/13 also IRS Tax Topic 560, Additional Medicare Tax at https://www.irs.gov/taxtopics/tc560 | ✓ verified |
additional_medicare_thresholds |
mfj 250000, mfs 125000, single/hoh/qss 200000 | statutory | Form 8959, Additional Medicare Tax, rev. 2025 — the latest revision published, lines 5/9/15 also Pub. 505 (2026) p.27 table; statutory under IRC 1401(b)(2)(A), NOT indexed | ✓ verified |
medicare_rate |
0.029 | statutory | Schedule SE (Form 1040), rev. 2025 — the latest revision published, line 11 | ✓ verified |
oasdi_rate |
0.124 | statutory | Schedule SE (Form 1040), rev. 2025 — the latest revision published, line 10 | ✓ verified |
se_deductible_half |
0.50 | statutory | Schedule SE (Form 1040), rev. 2025 — the latest revision published, line 13 deduction is 50% of Sch SE line 12 and therefore excludes Additional Medicare Tax, which is not on Schedule SE | ✓ verified |
se_minimum |
400 | statutory | Schedule SE (Form 1040), rev. 2025 — the latest revision published, line 4c | ✓ verified |
se_net_earnings_factor |
0.9235 | statutory | Schedule SE (Form 1040), rev. 2025 — the latest revision published, Part I line 4a also Instructions for Form 2210 (2025), Schedule AI Line 28 | ✓ verified |
ss_wage_base_2026 |
184500 | indexed | SSA Office of the Chief Actuary, Contribution and benefit bases, 1937-2026 determination shown at https://www.ssa.gov/oact/cola/cbbdet.html ($60,600 x 69,846.57 / 22,935.42 = $184,548.71, rounded to nearest $300). Independently confirmed by Pub. 505 (2026) Worksheet 2-9 line 34 col (d) = $184,500. 2025 was $176,100. | ✓ verified |
Qualified business income deduction (section 199A) 7
Thresholds and phase-in ranges as adjusted for 2026, plus the two new minimum-deduction rules added by OBBBA sec. 70105(b).
| constant | value | basis | source_document | verified_on |
|---|---|---|---|---|
qbi_minimum_deduction |
400 | indexed-from-2027 | 26 U.S.C. 199A as amended by P.L. 119-21 (OBBBA) sec. 70105 subsec. (i)(1)(B) PRIMARY SOURCE, not a secondary one. Corroborated by Rev. Proc. 2025-32 sec. 3.12 and by Form 1040-ES (2026) p.2 'Changes to QBID'. Not indexed until 2027. | ✓ verified |
qbi_minimum_qbi_test |
1000, and the statutory test is 'AT LEAST $1,000', not 'exceeds $1,000' | indexed-from-2027 | 26 U.S.C. 199A as amended by P.L. 119-21 (OBBBA) sec. 70105 subsec. (i)(2)(A) aggregate QBI across all ACTIVE qualified trades or businesses (material participation, IRC 469(h)) | ✓ verified |
qbi_phasein_top_2026 |
mfj 553500, mfs 276775, all others 276750 | indexed | Rev. Proc. 2025-32 (2026 inflation adjustments; announced in IR-2025-103), section 4.01 / 4.14 / 4.26 sec. 4.26 ('Phase-in range amount') equals threshold + 150000 (joint) / + 75000 (all others), matching IRC 199A(b)(3)(B)(ii)(II) and 199A(d)(3)(B)(ii) as amended by OBBBA sec. 70105(a). The brief's reported 544,600 is wrong. | ✓ verified |
qbi_phasein_width |
75000 (150000 joint) | statutory | 26 U.S.C. 199A as amended by P.L. 119-21 (OBBBA) sec. 70105 subsecs. (b)(3)(B)(ii)(II), (d)(3)(B)(ii) statute read directly; OBBBA substituted these for 50000/100000 | ✓ verified |
qbi_rate |
0.20 | statutory | Form 8995-A (2025) line 3 / IRC 199A(a) | ✓ verified |
qbi_reduced_by_half_se |
QBI is reduced by the deductible part of self-employment tax | structural | Instructions for Form 8995-A (2025), 'Determining Your Qualified Business Income' 'This includes, but isn't limited to, unreimbursed partnership expenses, business interest expense, deductible part of self-employment tax, self-employment health insurance deduction, and contributions to qualified retirement plans.' | ✓ verified |
qbi_thresholds_2026 |
mfj 403500, mfs 201775, all others 201750 | indexed | Rev. Proc. 2025-32 (2026 inflation adjustments; announced in IR-2025-103), section 4.01 / 4.14 / 4.26 sec. 4.26 THE TASK BRIEF'S REPORTED 394,600 IS WRONG FOR 2026 — that is the 2025 MFJ threshold, printed on the 2025 Form 8995-A. | ✓ verified |
Estimated tax: the safe-harbour tests and the due dates 6
Form 1040-ES General Rule percentages, the high-income threshold, the $1,000 de minimis and the four 2026 payment dates.
| constant | value | basis | source_document | verified_on |
|---|---|---|---|---|
due_dates_2026 |
2026-04-15, 2026-06-15, 2026-09-15, 2027-01-15 | structural | Form 1040-ES (2026), Estimated Tax for Individuals, 'Payment Due Dates' p.4 also Pub. 505 (2026) Table 2-1. None of the four falls on a weekend or DC legal holiday in 2026, so no shift applies this year. | ✓ verified |
est_100_pct_prior_year |
1.00 | statutory | Form 1040-ES (2026), Estimated Tax for Individuals, General Rule 2b prior-year return must cover all 12 months | ✓ verified |
est_110_pct_high_agi |
1.10 where 2025 AGI > 150000 (75000 if 2026 status is MFS) | statutory | Form 1040-ES (2026), Estimated Tax for Individuals, 'Higher income taxpayers' also Pub. 505 (2026) 'Required Annual Payment - Line 12c' | ✓ verified |
est_90_pct_current_year |
0.90 | statutory | Form 1040-ES (2026), Estimated Tax for Individuals, General Rule 2a | ✓ verified |
est_de_minimis |
1000 | statutory | Form 1040-ES (2026), Estimated Tax for Individuals, General Rule 1 Pub. 505 WS 2-1 line 14b applies it to total tax MINUS withholding, i.e. line 11c - line 13, NOT to line 12c | ✓ verified |
weekend_holiday_shift_rule |
if a due date falls on a Saturday, Sunday, or legal holiday, the payment is on time if made on the next day that is not one of those | structural | IRS Publication 505 (2026), Tax Withholding and Estimated Tax, 'Saturday, Sunday, holiday rule' 'A legal holiday includes any legal holiday in the District of Columbia' (Instructions for Form 2210 (2025), Reminders). DC's Emancipation Day, April 16, is the one that most often moves the April instalment. | ✓ verified |
Annualised instalment method (Schedule AI / Pub. 505 Worksheet 2-9) 7
The period ends, annualisation multipliers, applicable percentages and prorated wage-base limits used when income arrives unevenly across the year.
| constant | value | basis | source_document | verified_on |
|---|---|---|---|---|
ai_annualisation_multipliers |
4, 2.4, 1.5, 1 | structural | IRS Publication 505 (2026), Tax Withholding and Estimated Tax, Worksheet 2-9 lines 2 and 5 identical to Form 2210 (2025) Schedule AI lines 2 and 5 | ✓ verified |
ai_applicable_percentages |
22.5%, 45%, 67.5%, 90% | structural | IRS Publication 505 (2026), Tax Withholding and Estimated Tax, Worksheet 2-9 line 22 identical to Form 2210 (2025) Schedule AI line 20 | ✓ verified |
ai_half_se_divisor |
8, 4.8, 3, 2 | structural | IRS Publication 505 (2026), Tax Withholding and Estimated Tax, Worksheet 2-9 lines 42-43 This is the line that tells you HOW the deductible half of SE tax enters period AGI: divide the ANNUALISED SE tax (line 41) by 8/4.8/3/2 and subtract the result when figuring line 1. Form 2210's Schedule AI does not spell this out; only Pub. 505 does. | ✓ verified |
ai_period_end_dates |
3/31/26, 5/31/26, 8/31/26, 12/31/26 | structural | IRS Publication 505 (2026), Tax Withholding and Estimated Tax, Worksheet 2-9 column headings same as Form 2210 (2025) Schedule AI with the year advanced. NO 2026 revision of Form 2210 exists; the 2026 figures were taken from Pub. 505 (2026). | ✓ verified |
ai_prorated_ss_limits_2026 |
46125, 76875, 123000, 184500 | indexed | IRS Publication 505 (2026), Tax Withholding and Estimated Tax, Worksheet 2-9 line 34 2026-specific. Form 2210 (2025) line 29 shows the 2025 equivalents 44025/73375/117400/176100. | ✓ verified |
ai_se_annualisation |
OASDI 0.496/0.2976/0.186/0.124; Medicare 0.116/0.0696/0.0435/0.029 | structural | IRS Publication 505 (2026), Tax Withholding and Estimated Tax, Worksheet 2-9 lines 37 and 39 identical to Form 2210 (2025) Schedule AI lines 32 and 34 | ✓ verified |
form_2210_revision_used |
2025 revision (there is no 2026 revision) | structural | Form 2210, rev. 2025 — the latest revision published; NO 2026 revision exists / Instructions for Form 2210 (2025), rev. Feb 17 2026 Checked https://www.irs.gov/forms-pubs/about-form-2210 on 2026-08-24: current revision is 2025; the only 2026-dated item is a 5-MAR-2026 update to the 2025 instructions. So the STRUCTURE here is the 2025 form's; the 2026 DOLLAR VALUES are from Pub. 505 (2026) Worksheet 2-9, which is a 2026 document. | ✓ verified |
Standard mileage rate 2
2026 has two business rates: one before 1 July and a higher one from 1 July. A single-rate table understates the second half of the year.
| constant | value | basis | source_document | verified_on |
|---|---|---|---|---|
MILEAGE_RATE_BUSINESS_H1 |
0.725 | annual-notice | IRS Notice 2026-10, 2026-4 I.R.B. 378 (29 Dec 2025) — 2026 business standard mileage rate; applies to miles driven BEFORE 1 July 2026 Quoted from the source: “For 2026, the standard mileage rate is 72.5 cents per mile” | ✓ verified |
MILEAGE_RATE_BUSINESS_H2 |
0.76 | annual-notice | IRS Announcement 2026-11, 2026-29 I.R.B. 49 (13 Jul 2026), modifying Notice 2026-10 — business rate for miles driven ON OR AFTER 1 Jul 2026 Quoted from the source: “(1) Business 76 cents per mile ... The standard mileage rates set forth in Notice 2026-10 continue to apply to deductible transportation expenses paid or incurred for business, medical, or moving expense purposes before July 1, 2026” | ✓ verified |
Form 1099-K reporting thresholds 2
The thresholds a third-party settlement organisation must exceed before it files, reverted by OBBBA to $20,000 and 200 transactions.
| constant | value | basis | source_document | verified_on |
|---|---|---|---|---|
FED_1099K_GROSS_THRESHOLD |
20000 | statutory | IRS IR-2025-107 (23 Oct 2025) — 1099-K threshold FAQs under OBBBA Quoted from the source: “third party settlement organizations are not required to file Forms 1099-K unless the gross amount of reportable payment transactions to a payee exceeds $20,000 and the number of transactions exceeds 200” | ✓ verified |
FED_1099K_TXN_THRESHOLD |
200 | statutory | IRS IR-2025-107 (23 Oct 2025), same sentence — 'exceeds 200' Quoted from the source: “and the number of transactions exceeds 200” | ✓ verified |
Home office, simplified method 2
The prescribed rate per square foot and the square-footage cap.
| constant | value | basis | source_document | verified_on |
|---|---|---|---|---|
HOME_OFFICE_MAX_SQFT |
300 | prescribed | Rev. Proc. 2013-13, via IRS Tax Topic 509 Quoted from the source: “up to a maximum of 300 square feet” | ✓ verified |
HOME_OFFICE_RATE |
5 | prescribed | Rev. Proc. 2013-13, via IRS Tax Topic 509 (Business use of home) Quoted from the source: “prescribed rate of $5 per square foot of the portion of the home used for business (up to a maximum of 300 square feet)” | ✓ verified |
O que significa a coluna «basis»
Responde a uma única pergunta: quando é que este número tem de ser lido outra vez? É aí que se separa uma tabela que envelhece bem de outra que em janeiro já está errada sem ninguém dar por isso.
- indexed
- Inflation-adjusted every year. Must be re-read from the new revenue procedure (or the SSA base page) before any later tax year is modelled.
- statutory
- Fixed in the Internal Revenue Code with no inflation adjustment. Changes only if Congress acts.
- structural
- A rate, ratio, date rule or form mechanic. Changes only if the IRS redesigns the form.
- indexed-from-2027
- Fixed for tax year 2026 but scheduled to start indexing for years beginning after 2026. The value most likely to be silently wrong in a model carried forward.
- annual-notice
- Set by the IRS for the year in a notice, and capable of being changed mid-year by a later announcement — as the 2026 business mileage rate was.
- prescribed
- A rate prescribed by a revenue procedure and left unchanged since. Not indexed; re-check only if that procedure is superseded.
As tabelas de taxas completas
Algumas linhas da tabela representam tabelas inteiras. Essas são impressas aqui na íntegra e seguem na íntegra dentro do ficheiro JSON.
2026 tax rate schedules (ordinary_brackets_2026)
Single
| Taxable income over | Base tax | Rate on the excess |
|---|---|---|
| $0 | $0 | 10% |
| $12,400 | $1,240 | 12% |
| $50,400 | $5,800 | 22% |
| $105,700 | $17,966 | 24% |
| $201,775 | $41,024 | 32% |
| $256,225 | $58,448 | 35% |
| $640,600 | $192,979.25 | 37% |
Married filing jointly
| Taxable income over | Base tax | Rate on the excess |
|---|---|---|
| $0 | $0 | 10% |
| $24,800 | $2,480 | 12% |
| $100,800 | $11,600 | 22% |
| $211,400 | $35,932 | 24% |
| $403,550 | $82,048 | 32% |
| $512,450 | $116,896 | 35% |
| $768,700 | $206,583.50 | 37% |
Married filing separately
| Taxable income over | Base tax | Rate on the excess |
|---|---|---|
| $0 | $0 | 10% |
| $12,400 | $1,240 | 12% |
| $50,400 | $5,800 | 22% |
| $105,700 | $17,966 | 24% |
| $201,775 | $41,024 | 32% |
| $256,225 | $58,448 | 35% |
| $384,350 | $103,291.75 | 37% |
Head of household
| Taxable income over | Base tax | Rate on the excess |
|---|---|---|
| $0 | $0 | 10% |
| $17,700 | $1,770 | 12% |
| $67,450 | $7,740 | 22% |
| $105,700 | $16,155 | 24% |
| $201,750 | $39,207 | 32% |
| $256,200 | $56,631 | 35% |
| $640,600 | $191,171 | 37% |
Qualifying surviving spouse uses the married-filing-jointly schedule (26 U.S.C. 1(j)(2)(A)).
Standard deduction and Additional Medicare Tax thresholds
Standard deduction (standard_deduction_2026)
| Single | $16,100 |
|---|---|
| Married filing jointly | $32,200 |
| Married filing separately | $16,100 |
| Head of household | $24,150 |
| Qualifying surviving spouse | $32,200 |
Additional Medicare Tax at 0.9% above (additional_medicare_thresholds)
| Single | $200,000 |
|---|---|
| Married filing jointly | $250,000 |
| Married filing separately | $125,000 |
| Head of household | $200,000 |
| Qualifying surviving spouse | $200,000 |
Section 199A thresholds and phase-in ranges
| Filing status | Threshold | Top of phase-in | Phase-in width |
|---|---|---|---|
| Single | $201,750 | $276,750 | $75,000 |
| Married filing jointly | $403,500 | $553,500 | $150,000 |
| Married filing separately | $201,775 | $276,775 | $75,000 |
| Head of household | $201,750 | $276,750 | $75,000 |
| Qualifying surviving spouse | $201,750 | $276,750 | $75,000 |
Deduction rate 20%. Minimum deduction $400 where aggregate qualified business income from active trades or businesses is at least $1,000 (26 U.S.C. 199A(i), added by OBBBA sec. 70105(b); not indexed until 2027).
Self-employment tax and the estimated-tax tests
Schedule SE
| Net earnings factor | 92.35% |
|---|---|
| Filing floor | $400 |
| Social security (OASDI) rate | 12.4% |
| Medicare rate | 2.9% |
| Deductible share | 50% |
| Social security wage base | $184,500 |
Form 1040-ES safe harbour
| Of this year's tax | 90% |
|---|---|
| Of last year's tax | 100% |
| Of last year's tax, higher incomes | 110% |
| Prior-year AGI that triggers it | $150,000 |
| …filing separately | $75,000 |
| De minimis: no payments below | $1,000 |
2026 payment due dates: · · · . Business standard mileage rate $0.725 per mile before 2026-07-01, $0.76 per mile from 2026-07-01.
Annualised instalment method (Pub. 505 Worksheet 2-9)
| Period ends | 2026-03-31 | 2026-05-31 | 2026-08-31 | 2026-12-31 |
|---|---|---|---|---|
| Annualisation multiplier | ×4 | ×2.4 | ×1.5 | ×1 |
| Applicable percentage | 22.5% | 45% | 67.5% | 90% |
| Prorated social security limit | $46,125 | $76,875 | $123,000 | $184,500 |
| Annualised OASDI rate | 49.6% | 29.76% | 18.6% | 12.4% |
| Annualised Medicare rate | 11.6% | 6.96% | 4.35% | 2.9% |
| Half-of-SE-tax divisor | ÷8 | ÷4.8 | ÷3 | ÷2 |
O que construímos com isto
Calculadora de imposto estimado trimestral
A calculadora gratuita que usa estas constantes diretamente — quanto deve em 2026, repartido pelas quatro datas de pagamento.
EUA: Impostos do Autônomo — Formulário 1099 e Pagamentos Trimestrais · Ano Fiscal 2026
A folha de cálculo paga para a qual esta tabela foi reunida: prestações anualizadas, um calendário de pagamentos e cada número rastreável até à linha que o produziu.
Isto é uma tabela de referência, não orientação fiscal. Confira cada número no documento original vinculado antes de se apoiar nele.
