Key Takeaways
- The 2026 standard deduction is $16,100 (single), $32,200 (married filing jointly), and $24,150 (head of household) - both inflation and the OBBB enhanced deduction pushed these higher than 2025
- All seven tax rates (10%, 12%, 22%, 24%, 32%, 35%, 37%) are unchanged for 2026
- The OBBB made the larger TCJA-era standard deduction permanent and added a temporary $1,000-$2,000 bonus on top for tax years 2025-2028
- The 37% top rate applies to single filers earning over $640,600 and married filers over $768,700
- Personal exemptions remain at $0 - that elimination was made permanent by OBBB
- For 2025 returns, the standard deduction was retroactively raised to $15,750 (single) and $31,500 (MFJ) by OBBB
The 2026 federal income tax brackets are confirmed, and with inflation running around 3.5–4% in early 2026, I’m already watching what 2027 is likely to bring. The IRS typically announces next year’s figures in October or November, so this page will get another update then.
Short version for 2026: same seven rates (10%–37%), but all the income thresholds and standard deductions moved up. The One Big Beautiful Bill (OBBB) also layered an enhanced standard deduction on top of what inflation adjustment alone would have produced — so the 2026 standard deduction is $16,100 for single filers and $32,200 for married filing jointly.
2026 Tax Brackets (for returns filed in 2027)
These are the official confirmed numbers from IRS Revenue Procedure 2025-32, released October 9, 2025.
OBBB changed the 2026 picture in two meaningful ways. First, it made the TCJA rate structure permanent — no more cliff where rates would have jumped back to pre-2018 levels. Second, it added a temporary enhanced standard deduction on top of the regular inflation adjustment. That enhancement runs through 2028.
| Tax Rate | Single Filers | Married Filing Jointly | Head of Household | Married Filing Separately |
|---|---|---|---|---|
| Std. Deduction | $16,100 | $32,200 | $24,150 | $16,100 |
| 10% | $0 to $12,400 | $0 to $24,800 | $0 to $17,000 | $0 to $12,400 |
| 12% | $12,401 to $50,400 | $24,801 to $100,800 | $17,001 to $64,850 | $12,401 to $50,400 |
| 22% | $50,401 to $105,700 | $100,801 to $211,100 | $64,851 to $105,700 | $50,401 to $105,700 |
| 24% | $105,701 to $201,775 | $211,401 to $403,550 | $105,701 to $201,775 | $105,701 to $201,775 |
| 32% | $201,776 to $256,225 | $403,551 to $512,450 | $201,776 to $256,225 | $201,776 to $256,225 |
| 35% | $256,226 to $640,600 | $512,451 to $768,700 | $256,226 to $640,600 | $256,226 to $384,350 |
| 37% | Over $640,600 | Over $768,700 | Over $640,600 | Over $384,350 |
A few other 2026 items worth noting: the AMT exemption for single filers is $90,100 (phases out at $500,000), and the estate tax exclusion rises to $15,000,000. The annual gift exclusion holds at $19,000 per recipient.
2027 Tax Brackets (2028 filings)— Projected Estimates
The IRS won’t release official 2027 figures until fall 2026, but with CPI running 3.5–4% in the first half of 2026, we can make reasonable estimates. These are projections based on applying roughly 3.5% to the 2026 bracket thresholds and standard deductions. The actual numbers will depend on the chained CPI reading from September 2026 — I’ll update this section the moment the IRS announces officially.
The OBBB enhanced deduction ($1,000 single / $2,000 MFJ / $1,500 HoH) is still in effect for 2027 — it runs through 2028 — so that’s already baked into these estimates.
| Tax Rate | Single Filers | Married Filing Jointly | Head of Household | Married Filing Separately |
|---|---|---|---|---|
| Std. Deduction (est.) | ~$16,700 | ~$33,400 | ~$25,000 | ~$16,700 |
| 10% | $0 to ~$12,850 | $0 to ~$25,650 | $0 to ~$17,600 | $0 to ~$12,850 |
| 12% | ~$12,851 to ~$52,150 | ~$25,651 to ~$104,300 | ~$17,601 to ~$67,100 | ~$12,851 to ~$52,150 |
| 22% | ~$52,151 to ~$109,400 | ~$104,301 to ~$218,500 | ~$67,101 to ~$109,400 | ~$52,151 to ~$109,400 |
| 24% | ~$109,401 to ~$208,850 | ~$218,501 to ~$417,700 | ~$109,401 to ~$208,850 | ~$109,401 to ~$208,850 |
| 32% | ~$208,851 to ~$265,200 | ~$417,701 to ~$530,400 | ~$208,851 to ~$265,200 | ~$208,851 to ~$265,200 |
| 35% | ~$265,201 to ~$663,000 | ~$530,401 to ~$795,600 | ~$265,201 to ~$663,000 | ~$265,201 to ~$397,800 |
| 37% | Over ~$663,000 | Over ~$795,600 | Over ~$663,000 | Over ~$397,800 |
These are estimates only. Official 2027 brackets will be released by the IRS in October/November 2026. I’ll update this table then.
If inflation surprises to the upside (say 4.5%+), all thresholds would shift another percentage point or so higher. If it cools back toward 2.5%, they’d land slightly below these estimates.
Subscribe here to get notified when the IRS releases the official 2027 figures this fall.
2025 Tax Brackets (for returns filed in 2026)
OBBB retroactively raised the 2025 standard deduction above what the IRS had originally set. The original figures were $15,000 (single) and $30,000 (MFJ) — OBBB bumped them to the amounts in the table below. If you filed before OBBB was signed on July 4, 2025 and your situation was close to the line, an amended return may be worth looking at.
| Tax Rate | Single Filers | Married Filing Jointly | Head of Household | Married Filing Separately |
|---|---|---|---|---|
| Std. Deduction | $15,750 | $31,500 | $23,625 | $15,750 |
| 10% | $0 to $11,925 | $0 to $23,850 | $0 to $17,000 | $0 to $11,925 |
| 12% | $11,926 to $48,475 | $23,851 to $96,950 | $17,001 to $64,850 | $11,926 to $48,475 |
| 22% | $48,476 to $103,350 | $96,951 to $206,700 | $64,851 to $103,350 | $48,476 to $103,350 |
| 24% | $103,351 to $197,300 | $206,701 to $394,600 | $103,351 to $197,300 | $103,351 to $197,300 |
| 32% | $197,301 to $250,525 | $394,601 to $501,050 | $197,301 to $250,525 | $197,301 to $250,525 |
| 35% | $250,526 to $626,350 | $501,051 to $751,600 | $250,501 to $626,350 | $250,526 to $375,800 |
| 37% | Over $626,350 | Over $751,600 | Over $626,350 | Over $375,800 |
The 2025 adjustment overall was about 2.7%. Retirement contribution limits for 401k and IRA plans follow a similar annual cycle and have their own 2025 figures.
2024 Tax Brackets (for returns filed in 2025)
The 2024 adjustment was about 5.4%, down from the record ~7% expansion in 2023 as inflation cooled.
| Tax Rate | Single Filers | Married Filing Jointly | Head of Household | Married Filing Separately |
|---|---|---|---|---|
| Std. Deduction | $14,600 | $29,200 | $21,900 | $14,600 |
| 10% | Up to $11,600 | Up to $23,200 | Up to $16,550 | Up to $11,600 |
| 12% | $11,601 to $47,150 | $23,201 to $94,300 | $16,551 to $63,100 | $11,601 to $47,150 |
| 22% | $47,151 to $100,525 | $94,301 to $201,050 | $63,101 to $100,500 | $47,151 to $100,525 |
| 24% | $100,526 to $191,950 | $201,051 to $383,900 | $100,501 to $182,100 | $100,526 to $191,950 |
| 32% | $191,951 to $243,725 | $383,901 to $487,450 | $182,101 to $231,250 | $191,951 to $243,725 |
| 35% | $243,726 to $609,350 | $487,451 to $731,200 | $231,251 to $578,100 | $243,726 to $365,600 |
| 37% | Over $609,350 | Over $731,200 | Over $578,100 | Over $365,600 |
How the Progressive Tax System Works — Two Examples
Federal income tax is progressive: you only pay each rate on the income that falls within that bracket, not on your full income.
Example 1 — Single filer, $80,000 taxable income (2026): After taking the $16,100 standard deduction, Sarah has $80,000 in taxable income. She pays 10% on the first $12,400 ($1,240), 12% on $12,401–$50,400 ($4,560), and 22% on $50,401–$80,000 ($6,512). Total federal tax: $12,312 — an effective rate of about 15.4%, not 22%.
Example 2 — Married filing jointly, $200,000 taxable income (2026): After taking the $32,200 standard deduction, Mark and Lisa report $200,000 in taxable income. They pay 10% on the first $24,800, 12% on $24,801–$100,800, and 22% on $100,801–$200,000. Total federal tax: approximately $33,580 — an effective rate well below their 22% marginal rate. Use tax software to factor in all credits and deductions specific to your situation.
Historical Brackets: 2018–2023 Reference
The same seven rates (10%–37%) applied in all of these years. Only the income thresholds changed. For full historical tables, the IRS archives Rev. Proc. documents going back to 2018.
| Tax Year | Single Std. Deduction | MFJ Std. Deduction | 10% Bracket Ends (Single) | 37% Rate Starts (Single) |
|---|---|---|---|---|
| 2023 | $13,850 | $27,700 | $11,000 | $578,126 |
| 2022 | $12,950 | $25,900 | $10,275 | $539,901 |
| 2021 | $12,550 | $25,100 | $9,950 | $523,601 |
| 2020 | $12,400 | $24,800 | $9,875 | $518,401 |
| 2019 | $12,200 | $24,400 | $9,700 | $510,301 |
| 2018 | $12,000 | $24,000 | $9,525 | $500,001 |
Note: 2017 and prior years used different rates (15%, 25%, 28%, 33%, 39.6% at the top) plus a $4,050 personal exemption per person — a fundamentally different structure. The TCJA overhauled everything starting in 2018.
Common Issues to Watch For
A few things I see come up repeatedly:
Confusing marginal rate with effective rate. Your “tax bracket” is the rate on your last dollar of income, not what you pay on everything. Most people’s effective rate is well below their marginal rate because the lower brackets fill up first.
Forgetting OBBB changed the 2025 numbers retroactively. If you estimated your 2025 taxes before July 4, 2025, you may have used the original $15,000/$30,000 standard deduction. The actual 2025 amounts ($15,750/$31,500) are higher, which means a bigger deduction and potentially a smaller tax bill.
Using the wrong deduction for your filing status. Head of household gets a significantly better standard deduction than single — $24,150 vs. $16,100 in 2026. The IRS has strict rules on who qualifies (generally: unmarried, paying more than half the cost of a home for a qualifying person).
Missing the senior standard deduction add-on. Taxpayers 65 or older can claim an extra standard deduction of $2,050 (single) or $1,650 per qualifying spouse (MFJ) for 2026. It doesn’t show up in the main bracket table but can meaningfully cut taxable income.
Assuming the OBBB bonus deduction is permanent. The $1,000/$2,000/$1,500 enhanced standard deduction runs through 2028 only. In 2029 it reverts to the base inflation-adjusted figure unless Congress extends it — something to watch heading into the next legislative cycle.
Our president promised our nation “the greatest tax cut ever”. A family of 3 filing a tax return for tax year 2017 would have been able to take a standard deduction of $12,700., and exemptions of $4,050 for each of 3 people. This would have given them a total income reduction of $24,850. The same 3 people would be able to take a $24,000. deduction for 2018, but no exemptions, since they have been eliminated. Considering that if they received a cost of living increase, which is comparable to inflation, and comparing the two tax tables, they would probably be in worse shape financially then they were before. This doesn’t sound like” the greatest tax cut ever”. This sounds like “fuzzy math” to me!
I just requested my back from DES PUA so will see?
Do the income ranges in these tables refer to Adjusted Gross Income or Taxable income?
Taxable income.
Am I seeing things or are the brackets for married filing separate filers and single filers the same?
Thanks for the updated information.
This article erroneously states that the standard deduction in 2018 “will double” and lists the new $24,000 standard deduction for married filing jointly. However, the 2017 standard deduction for married filing jointly is $12,700 which doubled is $25,400.
When the elimination of the personal exemption is factored in, the bottom line change to the deduction allowed for a couple is a 15.4% increase, not 100% (if the deduction were doubled). (In 2017, standard deduction $12,700 plus 2 personal exemptions ($4,050 x 2 = $8,100) = $20,800 total deduction compared to 2018’s $24,000 total deduction.)
Super-seed? Try supersede. :)
:) yes thanks for the correction. Fixed now – typing too quickly and auto-correct kicked in I guess.
Under the Senate and House tax plans, how will qualified dividends be taxed? That is, for 2017, if
non-qualified-dividend taxable income for married filing jointly is less than $75,900, then the
qualified dividends are taxed at 0%. E.g., if $150,000 taxable income splits into $100,000 qualified
dividends and $50,000 non-qualified-dividend income, then the tax computation for qualified dividends
in 2017 would be ($100,000 + $50,000 – $75,900) x 15%.
My refund got accepted on February 6 i got my state but not my federal it still say processing why is that
I heard a rumor that President-elect Trump plans to increase the federal income tax on the lowest incomes from 10% to 12%. I haven’t been able to find out anything about that on fact-checking websites. Is there any truth to that rumor?
No that is not true. He actually wants to lower the tax burden from the lowest earners to 0% income tax. It is on his website under plans. Look for his tax plans!
sorry but no.. if you look at what he has purposed, he wants to make a 3 bracket system, placing the two lowest brackets into one of 12%. this will raise the lowest from its current 10% and lower the sec lowest from the current 15%. great for those in the current 15% bracket, but really really bad for those already struggling to death on the current 10%
See this article for Trump’s proposed Tax Plan > https://savingtoinvest.com/trump-tax-plan-cuts-and-changes-in-2017-2018-and-beyond/
The spelling of “filing’ is misspelled in your chart column headers on this page. It is spelled correctly in the text info but not in the headers.
Thanks. Corrected.