2026 Federal Income Tax Brackets for Single Filers
For single filers in tax year 2026, the seven ordinary-income marginal rates run from 10% to 37%, with the top bracket beginning above $640,600 of taxable income.
Timeline
- 2025-10-09: The IRS announced the principal tax-year 2026 inflation adjustments.
- 2026-01-01 to 2026-12-31: The listed thresholds apply to income in tax year 2026.
- 2027 filing season: Most taxpayers report 2026 income on returns filed in 2027.
For a taxpayer using single filing status in tax year 2026, the ordinary-income brackets are 10% through $12,400; 12% over $12,400 through $50,400; 22% over $50,400 through $105,700; 24% over $105,700 through $201,775; 32% over $201,775 through $256,225; 35% over $256,225 through $640,600; and 37% above $640,600. These are federal thresholds for 2026 income, which is generally reported on a return filed in 2027. [1][2]
The table applies to taxable income, not directly to salary, total receipts or adjusted gross income. A taxpayer first works through the return to determine adjusted gross income and then subtracts allowed deductions to reach taxable income. The regular 2026 standard deduction for a single filer is $16,100, although eligibility, itemized deductions and other rules can change the result for a particular return. [1][2]
Federal brackets are marginal. Reaching the 22% bracket does not make all taxable income subject to 22%. Instead, each slice is taxed at the rate assigned to that band. For example, if a single filer had exactly $60,000 of taxable ordinary income, the IRS table computes $5,800 on the first $50,400 plus 22% of the remaining $9,600, for a total of $7,912 before credits and other taxes or adjustments. [2]
The marginal rate is therefore different from an effective rate. In the $60,000 example, $7,912 divided by $60,000 is about 13.2%, even though the last dollars fall in the 22% bracket. A raise that moves some income across a threshold generally exposes only the amount above that threshold to the higher ordinary-income rate; it does not retroactively reprice the lower bands. [2]
The ordinary-income table does not by itself calculate every federal tax liability. Long-term capital gains and qualified dividends can use separate rate schedules, while self-employment tax, net investment income tax, alternative minimum tax, credits and additional deductions may affect the final amount. State and local income taxes are also outside this federal table. [2]
Withholding is another separate concept. The amount withheld from a paycheck is a prepayment based on payroll information and IRS withholding rules, not a final statement of the taxpayer's bracket or liability. A refund usually means payments and refundable credits exceeded the final tax shown on the return; it does not necessarily mean no federal income tax was owed. [1][2]
To use the 2026 schedule, confirm the filing status, calculate taxable income under the current Form 1040 instructions, and apply each marginal band in order. Tax law and IRS forms can change, and unusual income or filing situations can require additional schedules. Readers making a consequential tax decision should check the final IRS instructions for the 2026 return or consult a qualified tax professional. [1][2]
Sources
- IRS — Tax inflation adjustments for tax year 2026
- IRS Revenue Procedure 2025-32 — 2026 tax tables and inflation-adjusted amounts