Tax bracket
10%
Income tax
$0
| Tax rate | Single | Head of household | Married filing jointly / Surviving spouse | Married filing separately |
|---|---|---|---|---|
| 10% | $0 - $11,925 | $0 - $17,000 | $0 - $23,850 | $0 - $11,925 |
| 12% | $11,926 - $48,475 | $17,001 - $64,850 | $23,851 - $96,950 | $11,926 - $48,475 |
| 22% | $48,476 - $103,350 | $64,851 - $103,350 | $96,951 - $206,700 | $48,476 - $103,350 |
| 24% | $103,351 - $197,300 | $103,351 - $197,300 | $206,701 - $394,600 | $103,351 - $197,300 |
| 32% | $197,301 - $250,525 | $197,301 - $250,500 | $394,601 - $501,050 | $197,301 - $250,525 |
| 35% | $250,526 - $626,350 | $250,501 - $626,350 | $501,051 - $751,600 | $250,526 - $375,800 |
| 37% | Over $626,350 | Over $626,350 | Over $751,600 | Over $375,800 |
| Tax rate | Single | Head of household | Married filing jointly / Surviving spouse | Married filing separately |
|---|---|---|---|---|
| 10% | $0 - $12,400 | $0 - $17,700 | $0 - $24,800 | $0 - $12,400 |
| 12% | $12,401 - $50,400 | $17,701 - $67,450 | $24,801 - $100,800 | $12,401 - $50,400 |
| 22% | $50,401 - $105,700 | $67,451 - $105,700 | $100,801 - $211,400 | $50,401 - $105,700 |
| 24% | $105,701 - $201,775 | $105,701 - $201,750 | $211,401 - $403,550 | $105,701 - $201,775 |
| 32% | $201,776 - $256,225 | $201,751 - $256,200 | $403,551 - $512,450 | $201,776 - $256,225 |
| 35% | $256,226 - $640,600 | $256,201 - $640,600 | $512,451 - $768,700 | $256,226 - $384,350 |
| 37% | Over $640,600 | Over $640,600 | Over $768,700 | Over $384,350 |
| Tax rate | Adjusted gross income |
|---|---|
| 10% | |
| 12% | |
| 22% | |
| 24% | |
| 32% | |
| 35% | |
| 37% |
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*These 2026 tax brackets are estimates announced by the IRS in October 2025. The estimates could be changed at any time, making these brackets inaccurate.
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