Tax Year 2026
2026 Federal Tax Brackets
Married Filing Jointly filing status
Income Tax Brackets
These are marginal rates — each rate applies only to income within that range.
| Tax Rate | Income Range | Tax on Bracket |
|---|---|---|
| 10% | $0 – $23,850 | $2,385 |
| 12% | $23,850 – $96,950 | $8,772 |
| 22% | $96,950 – $206,700 | $24,145 |
| 24% | $206,700 – $394,600 | $45,096 |
| 32% | $394,600 – $501,050 | $34,064 |
| 35% | $501,050 – $751,600 | $87,693 |
| 37% | $751,600 and above | — |
“Tax on bracket” is the maximum federal tax owed within that bracket only.
Standard Deduction (2026)
For married filing jointly filers in 2026, the standard deduction is $30,000. This amount is subtracted from your gross income before applying the brackets above. Most filers take the standard deduction rather than itemizing.
How brackets work
US income tax is progressive — only the income within each bracket is taxed at that rate. If your taxable income is $96,950 (the start of the 22% bracket), the first $23,850 is still taxed at 10%, the next portion at 12%, and only the amount above $96,950 at 22%.
To estimate your actual tax bill with deductions, credits, and state taxes, use the Kalkfin Tax Calculator.