Federal rules for readers across the U.S.
Federal Tax Brackets 2026
Educational information only, not personalized tax, legal, or investment advice. Christian is a licensed insurance agent (NC Life & Health), not a CPA or registered investment adviser. Discuss your own situation with a qualified professional.
Marginal means slice by slice
Your top bracket is not the rate you pay on all your income. Each rate applies only to the slice of taxable income inside that bracket. A single filer with $100,000 of taxable income in 2026 owes $16,712: $1,240 on the first $12,400, plus 12 percent of the next $38,000, plus 22 percent of the remaining $49,600. That is an effective rate of about 16.7 percent, not 22 percent. Taxable income is what is left after the standard or itemized deduction, not your gross pay.
The 2026 thresholds
The rates are unchanged from 2025 and were made permanent. Only the thresholds moved, for inflation. For single filers the brackets run: 10 percent to $12,400, 12 percent to $50,400, 22 percent to $105,700, 24 percent to $201,775, 32 percent to $256,225, 35 percent to $640,600, and 37 percent above that. For married couples filing jointly: 10 percent to $24,800, 12 percent to $100,800, 22 percent to $211,400, 24 percent to $403,550, 32 percent to $512,450, 35 percent to $768,700, and 37 percent above that. These figures come from IRS Revenue Procedure 2025-32.
The standard deduction
Before any bracket applies, you subtract the standard deduction or your itemized deductions. For 2026 the standard deduction is $16,100 for single filers, $32,200 for married couples filing jointly, and $24,150 for heads of household. There is also a new $6,000 additional deduction for taxpayers 65 and older. North Carolina has its own standard deduction, $12,750 single or $25,500 joint, which is separate from the federal figures.
How retirement income moves you between brackets
Required minimum distributions, pensions, and Roth conversions all land in taxable income, so they can push you into a higher bracket in a year you did not expect. That is why the same withdrawal can cost 12 percent one year and 22 percent the next. Spreading withdrawals or conversions across low-income years keeps more of each dollar in the lower brackets. This is educational information, not tax advice. A tax professional can model your brackets before you withdraw or convert.
| Bracket | Taxable income up to |
|---|---|
| 10 percent rate | Single to $12,400, joint to $24,800 |
| 12 percent rate | Single to $50,400, joint to $100,800 |
| 22 percent rate | Single to $105,700, joint to $211,400 |
| 24 percent rate | Single to $201,775, joint to $403,550 |
| 32 percent rate | Single to $256,225, joint to $512,450 |
| 35 percent rate | Single to $640,600, joint to $768,700 |
| 37 percent rate | Single above $640,600, joint above $768,700 |
Your records checklist
- Figure your taxable income first: gross income minus the standard or itemized deduction.
- Find your marginal bracket, then remember your effective rate is lower.
- Check the $6,000 additional deduction if you are 65 or older.
- Before a large withdrawal or conversion, check which bracket it lands in.
- Ask a tax professional if your income crosses a bracket line this year.
Common questions
- If I am in the 22 percent bracket, do I pay 22 percent on everything?
- No. Only the income inside the 22 percent slice is taxed at 22 percent. The income below it is taxed at 10 and 12 percent.
- What is the standard deduction for 2026?
- $16,100 for single filers, $32,200 for married couples filing jointly, and $24,150 for heads of household, per IRS Revenue Procedure 2025-32.
- Do the 2026 brackets apply to the return I file in 2026?
- No. The 2026 brackets apply to income earned in 2026, reported on the return you file in early 2027.
Sources and current instructions
Check the tax year and any later updates before acting. These are the primary sources used for this guide.