Federal Tax Brackets 2026

Every October the IRS releases the next year's inflation-adjusted bracket thresholds, and every year a surprising number of calculators — including some very large ones — lag a full year or more behind. This page is the reference table RefundPlot's calculators run on: all seven rates, all four filing statuses, every year from 2023 through 2026, with each row stamped by source and verification date. Where a number has not yet been verified against the primary IRS document, it says so next to the number — not in a footnote.

The seven statutory rates (10%, 12%, 22%, 24%, 32%, 35%, 37%) apply to taxable income in slices. For single filers in 2026, the slices begin and end at:

| Rate | Taxable income from | up to | |---|---|---| | 10% | $0 | $12,400 | | 12% | $12,400 | $50,400 | | 22% | $50,400 | $105,700 | | 24% | $105,700 | $201,775 | | 32% | $201,775 | $256,225 | | 35% | $256,225 | $640,600 | | 37% | $640,600 | and above |

Verification status: pending IRS first-hand verification. These thresholds currently rest on agreement across multiple independent implementations rather than our own primary-source check; the label comes off when the annual IRS revenue procedure is verified line by line. For context on why we publish before final verification: community-documented cases include a major money site whose example figures don't match any consistent reading of the current law — stale or wrong constants are the industry default, so we mark ours honestly instead.

Head-of-household filers start at $17,700 for the 10% slice in 2026; the full four-status tables render from the same versioned data file.

For single filers in 2025: $11,925 / $48,475 / $103,350 / $197,300 / $250,525 / $626,350, with a standard deduction of $15,000 for single filers. These values are verified by cross-calculator agreement (an independent long-running calculator reproduces the same liability: $50,000 wages → $3,961.50 of tax). Use the year switcher above the table to see all four statuses for 2025.

The historical years render from the same data file, each row carrying its own source and verification stamp. Historical tables stay published because the need is year-round: checking an old notice, an old paystub, or an old return never happens in April only.

The engine-computed walkthrough below renders live from the same code that powers the calculators — not a static screenshot:

1. Find your filing status and tax year.
2. Subtract your standard deduction from income to get taxable income.
3. Walk the slices: dollars in each slice are taxed at that slice's rate only.
4. The slice your last dollar lands in is your marginal rate; total tax ÷ income is your effective rate.

The tax bracket calculator does all four steps and shows the per-slice dollar breakdown; the federal income tax calculator adds dependents, deductions, and credits for a complete liability.

Bracket tables are factual reference data, not advice. Which deductions or credits apply to you is a personal tax question this page does not answer.

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