Tax Year 2026
2026 Federal Tax Brackets
Married Filing Separately 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 – $11,925 | $1,193 |
| 12% | $11,925 – $48,475 | $4,386 |
| 22% | $48,475 – $103,350 | $12,073 |
| 24% | $103,350 – $197,300 | $22,548 |
| 32% | $197,300 – $250,525 | $17,032 |
| 35% | $250,525 – $375,800 | $43,846 |
| 37% | $375,800 and above | — |
“Tax on bracket” is the maximum federal tax owed within that bracket only.
Standard Deduction (2026)
For married filing separately filers in 2026, the standard deduction is $15,000. 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 $48,475 (the start of the 22% bracket), the first $11,925 is still taxed at 10%, the next portion at 12%, and only the amount above $48,475 at 22%.
To estimate your actual tax bill with deductions, credits, and state taxes, use the Kalkfin Tax Calculator.