2026 Tax Brackets for Married Couples Filing Jointly
For 2026 joint returns, the seven federal ordinary-income brackets run from 10% on taxable income through $24,800 to 37% on taxable income above $768,700.
Timeline
- Tax year 2026: The bracket thresholds apply to income received from January 1 through December 31, 2026.
- Filing season 2027: Most taxpayers will report their 2026 income on returns filed in 2027.
Married couples filing a joint federal return in tax year 2026 use seven ordinary-income brackets. The rates are 10%, 12%, 22%, 24%, 32%, 35% and 37%. These thresholds apply to taxable income for 2026, generally reported on the return filed in 2027. They are federal figures and do not include state income taxes. [1][2]
For joint filers, the 10% bracket covers taxable income from $0 through $24,800. The 12% bracket runs over $24,800 through $100,800; 22% runs over $100,800 through $211,400; and 24% runs over $211,400 through $403,550. The 32% bracket extends over $403,550 through $512,450, and 35% runs over $512,450 through $768,700. Taxable income above $768,700 enters the 37% bracket. [1][2]
The brackets are marginal. Reaching the 22% bracket does not make all of a couple’s taxable income subject to 22%. The first $24,800 remains in the 10% layer, the next portion through $100,800 is taxed at 12%, and only the amount above $100,800 enters the 22% layer until the next threshold is reached. [1][2]
For example, $150,000 of taxable income produces $2,480 on the first $24,800, $9,120 on the next $76,000, and $10,824 on the remaining $49,200. That totals $22,424 before credits and other taxes. The resulting effective rate on the $150,000 is about 14.9%, even though the last dollars fall in the 22% marginal bracket. [2]
Taxable income is not the same as salary or total household receipts. A joint return starts with income and applies permitted adjustments and deductions before arriving at taxable income. The IRS set the 2026 standard deduction at $32,200 for married couples filing jointly and qualifying surviving spouses. Couples who itemize use eligible itemized deductions instead of the standard deduction. [1]
The bracket table also does not calculate every federal tax item. Preferential rates can apply to qualified dividends and long-term capital gains, while self-employment tax, net investment income tax, the alternative minimum tax, credits and phaseouts may change the final result. Filing status matters too: married filing separately uses different thresholds from a joint return. [1][2]
For planning, the IRS Publication 505 worksheet converts the same joint thresholds into cumulative dollar amounts and marginal calculations for withholding and estimated tax. Taxpayers should use the final forms and instructions for their actual 2026 return, particularly after a marriage, major income change or business event. The table is a reliable starting point, while the completed return determines the liability. [1][2]
Sources
- IRS — Tax year 2026 inflation adjustments
- IRS Publication 505 (2026) — Tax Withholding and Estimated Tax