The 2026 tax changes are good news for most workers: if your salary stays the same in 2026, your federal income tax will be slightly lower. The IRS raised every bracket threshold and the standard deduction for inflation, so less of your income falls into higher brackets.
The key numbers
| 2025 | 2026 | |
|---|---|---|
| Standard deduction (single) | $15,750 | $16,100 |
| Standard deduction (married jointly) | $31,500 | $32,200 |
| 12% bracket starts (single) | $11,926 | $12,401 |
| 22% bracket starts (single) | $48,476 | $50,401 |
| 24% bracket starts (single) | $103,351 | $105,701 |
| Social Security wage base | $176,100 | $184,500 |
What you save on the same salary
| Salary | Federal tax 2025 | Federal tax 2026 | Saving |
|---|---|---|---|
| $40,000 | $2,672 | $2,620 | $52 |
| $60,000 | $5,072 | $5,020 | $52 |
| $80,000 | $9,049 | $8,770 | $279 |
| $100,000 | $13,449 | $13,170 | $279 |
| $150,000 | $25,067 | $24,734 | $333 |
Single filer, federal income tax only, standard deduction.
Higher earners: more Social Security tax
The Social Security wage base rises to $184,500. If you earn more than $176,100, you will pay 6.2% on up to $8,400 more of your wages, up to $520.80 more for the year. Medicare tax is unchanged.
What to do now
- Check your first paychecks of the year: withholding tables change in January.
- Consider raising your 401(k) contribution: the employee limit is $24,500 in 2026.
- Review your W-4 if your family situation changed.
Married couples
For couples filing jointly, the standard deduction rises from $31,500 to $32,200 and the joint brackets rise in step with the single ones up to the 32% bracket. A single-income couple earning $100,000 will see federal tax fall slightly compared with 2025.
Retirement contributions
The employee contribution limit for 401(k), 403(b) and most 457 plans is $24,500 in 2026. Raising your contribution at the start of the year spreads the increase across all paychecks.
What does not change
- The seven federal tax rates, from 10% to 37%.
- Social Security (6.2%) and Medicare (1.45%) rates.
- The $200,000 threshold for the Additional Medicare Tax, which is not indexed to inflation.
State changes
Several states also cut or restructured their income taxes for 2026, including new flat-rate reductions and bracket changes. Check your state page on our calculator for the rules we apply.
A quick example
A single worker earning $80,000 in both years pays slightly less federal tax in 2026, as shown in the table above. The saving appears gradually in each paycheck once employers apply the new withholding tables in January.
See your 2026 paycheck in the US paycheck calculator and all brackets in our 2026 federal tax brackets guide.
How the 2026 tax changes show up on your pay stub
The yearly savings in the table above are spread across every paycheck. A single worker earning $80,000 saves $279 of federal tax for the year, which is about $10.73 per bi-weekly paycheck or about $23 a month. On $60,000, the $52 saving is only about $2 per bi-weekly check, so it is easy to miss.
For higher earners, the 2026 tax changes can work the other way. Someone earning more than $184,500 pays Social Security tax on $8,400 more of wages than in 2025, up to $520.80 extra for the year. Because Social Security stops once you reach the wage base, that extra tax is taken later in the year, so late paychecks are smaller than they were in 2025.
Common mistakes when reading paychecks after the 2026 tax changes
- Blaming the tax changes for every difference: new benefit premiums or a new 401(k) percentage often start in January too.
- Expecting a big raise in net pay: for most salaries the federal saving is a few dollars per check.
- Forgetting state rules: your state may have changed its own brackets or rates.
A January checklist for the 2026 tax changes
- Compare the federal withholding on your first 2026 pay stub with your last 2025 stub.
- Check that benefit and 401(k) deductions match your elections.
- Review your W-4 if you married, had a child or started a second job.
- Run your salary through a calculator to confirm the new take-home figure.
To make sure your withholding matches the 2026 tax changes, use the IRS Tax Withholding Estimator. The Social Security Administration lists the wage base for each year on its contribution and benefit base page.
Frequently asked questions
What is the standard deduction for 2026?
$16,100 for single filers and $32,200 for married couples filing jointly, up from $15,750 and $31,500 in 2025.
What is the Social Security wage base for 2026?
$184,500, up from $176,100 in 2025.
Will I pay less federal tax in 2026?
Most workers with the same salary pay slightly less, because brackets and the standard deduction rose with inflation.
Estimates for information only, not tax advice.
