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Taxes
A bracket is a band of taxable income, not a stamp on your whole paycheck. Rev. Proc. 2025-32 (IRS news release IR-2025-103, October 9, 2025) sets the 2026 ordinary rates at 10, 12, 22, 24, 32, 35, and 37 percent. On $80,000 of single W-2 wages and the $16,100 standard deduction, taxable income is $63,900 and federal income tax is $8,770. The marginal rate is 22%. Twenty-two percent of the whole $63,900 would be $14,058. That bill is not the law.
Updated 2026-09-25 · 10 min read · Educational, not tax advice. Run wages through the paycheck calculator. A conversion that fills 12% belongs on the Roth conversion tool. A sale belongs on the capital-gains calculator. No new calculator on this page.
Each dollar figure is the “not over” ceiling in Rev. Proc. 2025-32 §4.01. Income over the previous ceiling and not over this one is taxed at that row’s rate. The 37% row is everything over the 35% ceiling. Surviving spouses use the joint table. These are not gross wages.
| Rate | Single | Married filing jointly | Head of household | Married filing separately |
|---|---|---|---|---|
| 10% | Not over $12,400 | Not over $24,800 | Not over $17,700 | Not over $12,400 |
| 12% | $50,400 | $100,800 | $67,450 | $50,400 |
| 22% | $105,700 | $211,400 | $105,700 | $105,700 |
| 24% | $201,775 | $403,550 | $201,750 | $201,775 |
| 32% | $256,225 | $512,450 | $256,200 | $256,225 |
| 35% | $640,600 | $768,700 | $640,600 | $384,350 |
| 37% | Over $640,600 | Over $768,700 | Over $640,600 | Over $384,350 |
The IRS computation for a single filer in the 22% band is $5,800 plus 22% of the excess over $50,400. Joint: $11,600 plus 22% of the excess over $100,800. Head of household crosses into 22% earlier, over $67,450 ($7,740 plus 22% of the excess). Married filing separately tracks the single ceilings until 37%, which starts over $384,350 (half of the joint 37% threshold).
Rev. Proc. 2025-32 §4.14. IR-2025-103 prints the prior-year OBBBA amounts next to 2026 so the bump is visible. Additional amount for age 65 or blind: $1,650, or $2,050 if the person is unmarried and not a surviving spouse.
| Filing status | 2026 | 2025 (OBBBA, same release) |
|---|---|---|
| Single | $16,100 | $15,750 |
| Married filing jointly / surviving spouse | $32,200 | $31,500 |
| Head of household | $24,150 | $23,625 |
| Married filing separately | $16,100 | $15,750 |
Worked example, single, no other income, no dependents, standard deduction, wages only. A pre-tax 401(k) or HSA would lower the taxable line. This one does not.
| Slice of the $63,900 | Width | Tax |
|---|---|---|
| 10% on the first $12,400 | $12,400 | $1,240 |
| 12% from $12,400 to $50,400 | $38,000 | $4,560 |
| 22% from $50,400 to $63,900 | $13,500 | $2,970 |
| Federal income tax | $8,770 |
The three rates
Marginal 22%. Effective on taxable income: $8,770 / $63,900 = 13.7%. Effective on the $80,000 of wages: 11.0% ($8,770 / $80,000). Stamping 22% on all $63,900 invents $14,058 and overstates the income-tax bill by $5,288.
FICA is a second pile
Employee Social Security 6.2% plus Medicare 1.45% on $80,000 is $6,120. Income tax plus that employee FICA is $14,890, about 18.6% of wages. Still not “I’m in the 22% bracket.” State tax is extra. The wage base below is why a higher salary can stop the 6.2%.
Taxable income of $50,000 is still inside 12% (the ceiling is $50,400). Add $1,000 of taxable income:
If those dollars are also W-2 wages under the Social Security wage base, employee FICA is 7.65% = $76.50. Income tax plus employee FICA on that $1,000 is $256.50. Take-home of the raise is still about $743.50 before state tax, benefits, and any phaseout. SSA’s FAQ: the 2026 maximum earnings subject to Social Security tax are $184,500. Medicare has no wage cap. The extra 0.9% Additional Medicare Tax (IRC §3101(b)(2)) starts at $200,000 of wages for a single filer and is not an inflation-adjusted bracket.
A traditional 401(k) deferral reduces taxable income for this table and does not reduce FICA. That is why the order of operations on a raise is the match and the deferral first, then the bracket story. The paycheck tool already does W-4 extra withholding. This guide does not rebuild it.
Rev. Proc. 2025-32 §4.03. The 0% maximum and the top of the 15% band are taxable-income ceilings. Ordinary income, including a Roth conversion and the taxable part of wages, fills from the bottom. A long-term gain does not get its own empty 0% bucket if wages already used it.
| Filing status | 0% through | 15% through | 20% above |
|---|---|---|---|
| Single | $49,450 | $545,500 | $545,500 |
| Married filing jointly | $98,900 | $613,700 | $613,700 |
| Head of household | $66,200 | $579,600 | $579,600 |
| Married filing separately | $49,450 | $306,850 | $306,850 |
Net Investment Income Tax is 3.8% under IRC §1411 once MAGI is over $200,000 single or $250,000 joint. Those floors are statutory and not in the inflation procedure. The capital-gains guide and the calculator already stack ordinary income, the 0/15/20 bands, and a user-entered state rate. Do not treat a blog’s “0% gain” as if wages were zero.
The 12% ceiling is taxable income of $50,400 single and $100,800 married filing jointly. Example, single, $60,000 of wages, standard deduction $16,100, nothing else: taxable income before a conversion is $43,900. Room to the ceiling is $6,500. Federal income tax on that slice is 12% × $6,500 = $780. A $10,000 conversion is $6,500 at 12% ($780) plus $3,500 at 22% ($770) = $1,550, not 22% of $10,000. Conversions are ordinary income. They do not pay FICA. They can change IRMAA two years later and a credit phaseout this year. The Roth conversion primer and calculator are the worksheet. Tax-efficient withdrawals already covers which account you spend. This page does not add a playbook.
Free tool
W-2 wages, FICA, and extra withholding. The bracket story on a stub, with a shareable URL.
Free tool
How much of a conversion stays in 12% versus 22%, and the IRMAA flag two years out.
Free tool
Proceeds minus basis, holding period, 0/15/20, NIIT flag. Ordinary income fills first.
Primer
Federal withholding is an estimate of this table. It is not the table.
No. Taxable income from $50,000 to $51,000 (single) pays $48 on the 12% sliver and $132 on the 22% sliver. Income tax on that $1,000 is $180. Take-home still rises. Employee FICA, if the dollars are wages under $184,500, adds $76.50.
10 through 37 percent, Rev. Proc. 2025-32 §4.01. Single: 22% over $50,400, 37% over $640,600. Joint: 22% over $100,800, 37% over $768,700. Head of household: 22% over $67,450. The table above is the ceilings, not gross pay.
$16,100 single and married filing separately, $32,200 joint, $24,150 head of household. Extra $1,650 for 65 or blind, or $2,050 if unmarried and not a surviving spouse. 2025 OBBBA amounts in the same IRS release were $15,750 / $31,500 / $23,625.
Marginal is the next dollar (22% in the $80,000 example). Effective depends on the denominator: 13.7% of the $63,900 taxable income, 11.0% of the $80,000 wages, about 18.6% if you also count $6,120 of employee FICA. Name the base.
No. 22% of $63,900 is $14,058. The bracket tax is $8,770. The $5,288 difference is the 10% and 12% dollars.
A separate 0/15/20 schedule, stacked on ordinary taxable income. 0% through $49,450 single and $98,900 joint. NIIT 3.8% is a MAGI test at $200,000 / $250,000 and is not indexed. Use the capital-gains calculator.
Ceiling is $50,400 single / $100,800 joint of taxable income. $60,000 of single wages minus the $16,100 standard deduction leaves $43,900, so $6,500 of conversion stays at 12% and costs $780. The next dollars are 22%. Other income changes the room.
Social Security tax stops at $184,500 of 2026 wages. Medicare does not. A 401(k) deferral lowers the bracket math and not FICA. Credit and Roth IRA phaseouts can spike the marginal rate inside a band. They do not re-tax the dollars underneath. This page does not freeze those cliffs.
Educational only. Confirm Rev. Proc. 2025-32 and IR-2025-103 on IRS.gov, and the SSA wage-base FAQ, before you file. Phaseouts move. State tax is not in the $8,770. Written by Thomas Sanders.