What are the federal income tax brackets for 2026?
The table shows where each rate starts, on taxable income, for each filing status. The brackets rise with inflation every year, so a pay rise that only keeps up with prices does not, on its own, move you into a higher one.
| Rate | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 10% | from $0 | from $0 | from $0 |
| 12% | over $12,400 | over $24,800 | over $17,700 |
| 22% | over $50,400 | over $100,800 | over $67,450 |
| 24% | over $105,700 | over $211,400 | over $105,700 |
| 32% | over $201,775 | over $403,550 | over $201,750 |
| 35% | over $256,225 | over $512,450 | over $256,200 |
| 37% | over $640,600 | over $768,700 | over $640,600 |
What is taxable income?
Brackets apply to taxable income, not to your pay. For most employees, taxable income is pay, less anything taken out before tax (a traditional 401(k), health insurance, an HSA), less the standard deduction:
- Single: $16,100
- Married filing jointly: $32,200
- Head of household: $24,150
So on a $60,000 salary, a single filer has $43,900 of taxable income. People with large mortgage interest, state taxes or gifts to charity can itemize those instead of taking the standard deduction, but most do not.
How do tax brackets work?
Each rate only applies to the slice of taxable income inside its bracket. On $60,000 a year, a single filer pays:
- 10% on $12,400: $1,240.00
- 12% on $31,500: $3,780.00
That is $5,020.00 of federal income tax, or 8.4% of the salary. The person is “in the 12% bracket”, yet most of their income is taxed at 10% or not at all.
How much federal tax do I pay on $100,000?
A single filer has $83,900 of taxable income after the standard deduction. The tax is:
- 10% on $12,400: $1,240.00
- 12% on $38,000: $4,560.00
- 22% on $33,500: $7,370.00
Total: $13,170.00, which is 13.2% of the salary. Social Security, Medicare and any state tax come on top: see Social Security and Medicare tax.
What is the difference between my marginal and effective rate?
Your marginal rate is the rate on your next dollar: 22% for a single filer on $100,000. Your effective rate is your whole tax divided by your pay: 13.2% in the same case. The marginal rate tells you what a raise or a 401(k) contribution is worth; the effective rate tells you how much of your pay goes in federal income tax overall. The paycheck calculator shows both, with Social Security, Medicare and state tax included.
Do married couples pay less?
For most couples the joint brackets work like two single filers side by side. In 2026, 5 of the 6 bracket limits for a joint return are exactly twice the single ones, and the standard deduction is exactly twice as big too. So a couple with one $120,000 salary pays $10,040.00 of federal income tax, the same as two single people on $60,000 each. The 37% rate starts at less than double, at $768,700 of joint taxable income, so some high-earning couples pay more together than they would apart.
Who can file as head of household?
Head of household is for unmarried people who pay more than half the cost of keeping up a home for a qualifying person, such as a child. It has wider low brackets and a bigger standard deduction than single: on $60,000, the federal tax is $3,948.00 instead of $5,020.00. The IRS has the full rules for who counts.
How is federal income tax taken from my paycheck?
Your employer does not wait for your tax return. It takes an amount from each paycheck, using the W-4 you filled in and the IRS withholding tables, so that by the end of the year you have paid about what you owe. If too much is withheld you get a refund; if too little, you pay the rest when you file. This site works out the year’s tax and spreads it evenly across your paychecks, which is close to what withholding takes when your pay is steady.