Here Are the New Federal Income Tax Brackets for 2026
The Internal Revenue Service, which remains partially operational during the government shutdown, has released new federal income tax brackets and standard deductions for the 2026 tax year.
As needed, the IRS makes inflation adjustments to the income ranges for each tax bracket and to the standard deduction, which is the amount that taxpayers can deduct from their income if they don’t want to itemize their write-offs. The adjustments apply to several other tax credits and tax-related benefits as well. The changes announced Thursday by the IRS affect taxes that most taxpayers will file in spring 2027.
For tax year 2026, the IRS says the standard deduction for singles is $16,100, an increase of 2.2% from the current tax year. For heads of household, the standard deduction is $24,150, and for married couples, it’s $32,200.
Here’s what else is changing.
Federal income tax brackets for 2026
Perhaps the most important changes stemming from the inflation adjustment are to the federal income tax brackets. The IRS is increasing the income ranges associated with each bracket in conjunction with the standard deduction, to help ensure modest pay increases due to inflation don't bump taxpayers into a higher tax bracket.
Tax brackets determine how much you'll pay on each tier of your taxable income for the year. The maximum rate for 2026 remains 37%. There are still seven tiers total, which have been made permanent from the recent passage of President Donald Trump’s One Big Beautiful Bill Act.
Tax rate 2026
Single filer
Married couple filing jointly
10%
$0 to $12,400
$0 to $24,800
12%
$12,401 to $50,400
$24,801 to $100,800
22%
$50,401 to $105,700
$100,801 to $211,400
24%
$105,701 to $201,775
$201,401 to $403,550
32%
$201,776 to $256,225
$403,551 to $512,450
35%
$256,226 to $640,600
$512,451 to $768,700
37%
$640,601 and above
$768,701 and above
Source: IRS, Money.com
Your top tax bracket is the amount you pay for that specific slice of income, not all of your earnings. For example, a single filer who had $60,000 of taxable income in 2026 would have a max rate of 22% but would pay only 22% on the earnings above $50,400 (then 12% on earnings between $12,401 and $50,400, and so on).
Other IRS inflation adjustments
The IRS says more than 60 tax provisions are impacted by the inflation adjustments in total. Some notable changes include increases to the earned income tax credit, or EITC, and the amount that taxpayers can contribute to health care flexible spending accounts, known as FSAs.
For the EITC, it’s increasing from $8,046 to $8,231 for taxpayers who have three or more qualifying children.
And the contribution limit for health care flexible spending accounts is rising by $100, to $3,400 in 2026. For plans with a carryover provision, that amount is ticking up to $680, an increase of $20.
Full details of the inflation adjustment are available on the IRS website.
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