The US has seven 2026 federal tax brackets: 10%, 12%, 22%, 24%, 32%, 35% and 37%. Each rate applies only to the slice of income inside its bracket, after you subtract the standard deduction ($16,100 for single filers). That is why a single worker earning $70,000 pays about $6,570 in federal income tax, an average rate of 9.4%, even though they are “in the 22% bracket”.
2026 tax brackets for single filers
| Rate | Taxable income |
|---|---|
| 10% | $0 to $12,400 |
| 12% | $12,400 to $50,400 |
| 22% | $50,400 to $105,700 |
| 24% | $105,700 to $201,775 |
| 32% | $201,775 to $256,225 |
| 35% | $256,225 to $640,600 |
| 37% | Over $640,600 |
2026 tax brackets for married couples filing jointly
| Rate | Taxable income |
|---|---|
| 10% | $0 to $24,800 |
| 12% | $24,800 to $100,800 |
| 22% | $100,800 to $211,400 |
| 24% | $211,400 to $403,550 |
| 32% | $403,550 to $512,450 |
| 35% | $512,450 to $768,700 |
| 37% | Over $768,700 |
Step 1: subtract the standard deduction
Brackets apply to taxable income, not your salary. Most people take the standard deduction: $16,100 for single filers and $32,200 for married couples filing jointly in 2026. Pre-tax contributions such as a traditional 401(k) lower taxable income further.
Step 2: fill the brackets one by one
Think of the brackets as buckets. Your first dollars fill the 10% bucket, the next ones the 12% bucket, and so on. Here is how it works for three single filers:
$40,000 salary
Taxable income: $40,000 − $16,100 = $23,900.
- 10% on the first $12,400 = $1,240
- 12% on the next $11,500 = $1,380
Federal income tax: $2,620, or 6.6% of salary. See the full picture for $40,000 after tax in Texas.
$70,000 salary
Taxable income: $53,900.
- 10% on $12,400 = $1,240
- 12% on $38,000 = $4,560
- 22% on $3,500 = $770
Federal income tax: $6,570, or 9.4% of salary. Only $3,500 is taxed at 22%. Details: $70,000 after tax in Texas.
$120,000 salary
Taxable income: $103,900.
- 10% on $12,400 = $1,240
- 12% on $38,000 = $4,560
- 22% on $53,500 = $11,770
Federal income tax: $17,570, or 14.6% of salary. See $120,000 after tax in Texas.
Marginal vs effective tax rate
Your marginal rate is the rate on your last dollar: 22% for all three examples above except the first. Your effective rate is total tax divided by income, which is much lower. Use the marginal rate to judge the tax on a raise or bonus, and the effective rate to understand your overall burden.
A raise never lowers your take-home pay. Only the extra dollars are taxed at the higher rate.
Married filing jointly: the example of one $140,000 income
A married couple with a single $140,000 salary subtracts $32,200 and has $107,800 of taxable income. Because the joint brackets are twice as wide, their federal income tax is about $13,140, far less than a single filer at the same salary.
Remember: income tax is only part of your paycheck
Federal brackets do not include Social Security (6.2%), Medicare (1.45%) or state income tax. To see everything together, use the salary after tax calculator, or read what FICA tax is.
Using the 2026 federal tax brackets on your own salary
You can apply the 2026 federal tax brackets to your own pay in four steps, using the tables above:
- Start with your gross salary and subtract pre-tax contributions such as a traditional 401(k).
- Subtract the standard deduction: $16,100 if you file single, $32,200 if you file jointly.
- Fill each bracket in order and multiply each slice by its rate.
- Add the slices to get your federal income tax, then divide by your salary to get your average rate.
Worked example: $70,000 with a 401(k)
Take the single filer earning $70,000 from the example above, and assume they put $3,500 (5%) into a traditional 401(k). Taxable income falls from $53,900 to $50,400, which is exactly the top of the 12% bracket. The $3,500 that was taxed at 22% disappears, so federal income tax drops by $770, from $6,570 to $5,800.
Common mistakes with tax brackets
- Applying the top rate to all income. Only the slice above each threshold is taxed at the higher rate.
- Forgetting the standard deduction. The brackets start after it, not at your first dollar of salary.
- Using last year’s figures. The 2026 federal tax brackets and standard deduction are adjusted for inflation, so older tables give slightly different results.
- Ignoring credits. Tax credits, such as the Child Tax Credit, reduce the tax after the brackets are applied.
What the 2026 federal tax brackets do not cover
The 2026 federal tax brackets only set your federal income tax. Social Security and Medicare are flat payroll taxes with their own rules, and state income tax depends on where you live. Long-term capital gains and qualified dividends also use separate, lower rates. To see how everything adds up on a real paycheck, compare your result with the salary pages linked above.
The IRS publishes the official rates and thresholds on its federal income tax rates and brackets page. If you have large deductions, self-employment income or capital gains, your calculation is more involved, and tax software or a tax professional can help.
Frequently asked questions
What are the 2026 federal tax brackets?
Seven rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%. For a single filer, the 10% bracket covers the first $12,400 of taxable income and the 37% bracket starts above $640,600.
What is the standard deduction for 2026?
$16,100 for single filers and $32,200 for married couples filing jointly.
Does a raise push all my income into a higher bracket?
No. Only the dollars above the bracket threshold are taxed at the higher rate, so a raise always increases take-home pay.
What bracket is $70,000 in?
A single filer earning $70,000 has $53,900 of taxable income, which reaches the 22% bracket. Their average federal income tax rate is only 9.4%.
Estimates for information only, not tax advice.
