2026 Tax Brackets

Posted October 17, 2026

For 2026, inflation adjustments increased the size of tax brackets by about 2.3%.

If uncertain concerning filing status, see IRS Publication 501 for details. Prior year tax rate schedules, and other categories of tax figures, are available in our Reference Room.

The new tax law (dubbed One Big Beautiful Bill, or OB3 for short) does not change tax rates or brackets. For more, see our One Big Beautiful Calculator.

Married filing jointly

• These rates also apply to a surviving spouse with qualifying dependent for the first two years after the death of a spouse.

2026 tax brackets – Married Filing Jointly

Taxable income is over	but not over	the tax is	plus	of the amount over
0	24,800	0.00	10%	0
24,800	100,800	2,480	12%	24,800
100,800	211,400	11,600	22%	100,800
211,400	403,550	35,932	24%	211,400
403,550	512,450	82,048	32%	403,550
512,450	768,700	116,896	35%	512,450
768,700		206,583.50	37%	768,700

2026 capital gain – Married Filing Jointly

			rate	on income up to
			0%	98,900
			15%	613,700
			20%	above

Head of household

• Must be unmarried or “considered unmarried” and maintain a home for a qualifying dependent.

2026 tax brackets – Head of Household

Taxable income is over	but not over	the tax is	plus	of the amount over
0	17,700	0.00	10%	0
17,700	67,450	1,770	12%	17,700
67,450	105,700	7,740	22%	67,450
105,700	201,750	16,155	24%	105,700
201,750	256,200	39,207	32%	201,750
256,200	640,600	56,631	35%	256,200
640,600		191,171	37%	640,600

2026 capital gain – Head of Household

			rate	on income up to
			0%	66,200
			15%	579,600
			20%	above

Single

2026 tax brackets – Single

Taxable income is over	but not over	the tax is	plus	of the amount over
0	12,400	0.00	10%	0
12,400	50,400	1,240	12%	12,400
50,400	105,700	5,800	22%	50,400
105,700	201,775	17,966	24%	105,700
201,775	256,225	41,024	32%	201,775
256,225	640,600	58,448	35%	256,225
640,600		192,979.25	37%	640,600

2026 capital gain – Single

			rate	on income up to
			0%	49,450
			15%	545,500
			20%	above

Married filing separately

2026 tax brackets – Married Filing Separately

Taxable income is over	but not over	the tax is	plus	of the amount over
0	12,400	0.00	10%	0
12,400	50,400	1,240	12%	12,400
50,400	105,700	5,800	22%	50,400
105,700	201,775	17,996	24%	105,700
201,775	256,225	41,024	32%	201,775
256,225	384,350	58,448	35%	256,225
384,350		103,291.75	37%	384,350

2026 capital gain – Married Filing Separately

			rate	on income up to
			0%	49,450
			15%	306,850
			20%	above

Trusts and estates

2026 tax brackets – Trusts and Estates

Taxable income is over	but not over	the tax is	plus	of the amount over
0	3,300	0.00	10%	0
3,300	11,700	330	24%	3,300
11,700	16,000	2,346	35%	11,700
16,000		3,851	37%	16,000

2026 capital gain – Trusts and Estates

			rate	on income up to
			0%	3,300
			15%	16,250
			20%	above

References: Rev. Proc. 2025-32.

More tax figures: Reference Room