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Federal Tax Brackets — 2026, with 2025 & 2024 Archive

Every ceiling for every filing status, straight from the IRS Revenue Procedures — the current year first, the archive below it, on one stable page.

For 2026, the seven federal ordinary-income rates — 10%, 12%, 22%, 24%, 32%, 35%, and 37% — apply to taxable income up to the ceilings in the table below, per IRS Revenue Procedure 2025-32. A single filer's 37% bracket starts above $640,600 of taxable income; for married couples filing jointly, above $768,700. The Tax Bracket Calculator runs these exact tables on your income.

2026 federal tax brackets

Each figure is the top of its bracket — the amount of taxable income (gross income minus deductions) at which that rate stops applying. Only the income inside a bracket is taxed at that bracket's rate.

RateSingleMarried filing jointlyHead of householdMarried filing separately
10%to $12,400to $24,800to $17,700to $12,400
12%to $50,400to $100,800to $67,450to $50,400
22%to $105,700to $211,400to $105,700to $105,700
24%to $201,775to $403,550to $201,750to $201,775
32%to $256,225to $512,450to $256,200to $256,225
35%to $640,600to $768,700to $640,600to $384,350
37%above $640,600above $768,700above $640,600above $384,350

Source: IRS Rev. Proc. 2025-32 (announced in IR-2025-103), checked October 27, 2026.

Two rows deserve a second look. Head of household is not the single schedule with a bigger standard deduction — its first two brackets are wider ($17,700 and $67,450). And married filing separately follows the single schedule for the first five rates, but its 35% bracket ends at $384,350 — exactly half the joint ceiling of $768,700 — so separate filers reach 37% far earlier.

How the brackets are used

Taxable income climbs the brackets one slice at a time: the first slice is taxed at 10%, the next at 12%, and so on. Your marginal rate is the highest bracket your taxable income reaches — the rate on your next dollar. Your effective rate — total tax divided by income — is always lower, because the early slices were taxed at the lower rates. Reaching a higher bracket never re-taxes the dollars below it. Before any bracket applies, deductions come off the top: see the standard deduction amounts for the current and prior years.

These tables cover ordinary income at the regular rates only. They do not include the preferential rates for long-term capital gains and qualified dividends, the alternative minimum tax, or any state tax.

Archive — 2025 federal tax brackets

For returns filed in 2026. Kept here for reference when amending, comparing, or checking a prior-year return.

RateSingleMarried filing jointlyHead of householdMarried filing separately
10%to $11,925to $23,850to $17,000to $11,925
12%to $48,475to $96,950to $64,850to $48,475
22%to $103,350to $206,700to $103,350to $103,350
24%to $197,300to $394,600to $197,300to $197,300
32%to $250,525to $501,050to $250,500to $250,525
35%to $626,350to $751,600to $626,350to $375,800
37%above $626,350above $751,600above $626,350above $375,800

Source: IRS Rev. Proc. 2024-40 (announced in IR-2024-273), checked October 27, 2026.

Archive — 2024 federal tax brackets

For returns filed in 2025.

RateSingleMarried filing jointlyHead of householdMarried filing separately
10%to $11,600to $23,200to $16,550to $11,600
12%to $47,150to $94,300to $63,100to $47,150
22%to $100,525to $201,050to $100,500to $100,525
24%to $191,950to $383,900to $191,950to $191,950
32%to $243,725to $487,450to $243,700to $243,725
35%to $609,350to $731,200to $609,350to $365,600
37%above $609,350above $731,200above $609,350above $365,600

Source: IRS Rev. Proc. 2023-34 (announced in IR-2023-208), checked October 27, 2026. Note the head-of-household 32% ceiling for 2024 is $243,700 — $25 below the single filer's $243,725 — as published in the Revenue Procedure's Schedule Z.

Reference only — not tax advice. These tables reproduce figures published by the Internal Revenue Service (IRS) in TallyUp's own words and layout for planning and reference. They are not published by, affiliated with, or endorsed by the IRS. Verify any figure you rely on at irs.gov or with a qualified tax professional before filing or paying.

Frequently asked questions

What are the federal tax brackets for 2026?

The 2026 rates are 10%, 12%, 22%, 24%, 32%, 35%, and 37% for every filing status (IRS Rev. Proc. 2025-32). A single filer's brackets top out at $12,400 (10%), $50,400 (12%), $105,700 (22%), $201,775 (24%), $256,225 (32%), and $640,600 (35%), with 37% above $640,600. Married filing jointly ceilings are $24,800, $100,800, $211,400, $403,550, $512,450, and $768,700.

Does moving into a higher bracket tax all of my income at the higher rate?

No. Each bracket taxes only the slice of taxable income inside it. A single filer with $68,900 of taxable income in 2026 pays 10% on the first $12,400, 12% on the next $38,000, and 22% only on the $18,500 above $50,400 — $9,870 in total, not 22% of everything.

Where do these bracket tables come from?

The IRS publishes the inflation-adjusted rate tables each fall in a Revenue Procedure: Rev. Proc. 2025-32 for 2026, Rev. Proc. 2024-40 for 2025, and Rev. Proc. 2023-34 for 2024. This page was checked against those documents on October 27, 2026.

Why is the married filing separately top bracket so much lower?

Married filing separately uses the single schedule for the first five rates, but its 35% bracket ends at exactly half the married-filing-jointly ceiling — $384,350 against $768,700 in 2026 — so separate filers reach the 37% rate much earlier than single filers, who reach it above $640,600.

Related tools & data

Tax Bracket Calculator

Run these tables on your own income — marginal rate, effective rate, and tax bracket by bracket.

Standard Deduction Amounts

The deduction that comes off before these brackets apply — 2026 back through 2023, plus the 65+/blind additional amounts.

IRS Tax Data Hub

All four IRS datasets: brackets, standard deduction, mileage rates, and estimated-tax deadlines.