For the 2026 tax year, the tax brackets are:
| Tax Rate | Single | Married Filing Jointly | Married Filing Separately | Head of Household |
|---|---|---|---|---|
| 10% | Up to $12,400 | Up to $24,800 | Up to $12,400 | Up to $17,700 |
| 12% | $12,401 to $50,400 | $24,801 to $100,800 | $12,401 to $50,400 | $17,701 to $67,000 |
| 22% | $50,401 to $105,700 | $100,801 to $211,400 | $50,401 to $105,700 | $67,001 to $105,700 |
| 24% | $105,701 to $201,775 | $211,401 to $403,550 | $105,701 to $201,775 | $105,701 to $201,750 |
| 32% | $201,776 to $256,225 | $403,551 to $512,450 | $201,776 to $256,225 | $201,751 to $256,200 |
| 35% | $256,226 to $640,600 | $512,451 to $768,700 | $256,226 to $384,350 | $256,201 to $640,600 |
| 37% | $640,601 or more | $768,701 or more | $384,351 or more | $640,601 or more |
How tax brackets work
Federal income taxes use a progressive tax system, which means different portions of your income are taxed at different rates. Moving into a higher tax bracket does not mean all of your income is taxed at that higher rate. Only the income that falls within that bracket is taxed at the higher rate.
Let's say you're single and your taxable income is $60,000 in 2026. You won't pay 22% on the entire $60,000. Instead:
- The first $12,400 is taxed at 10%.
- The next portion, from $12,401 to $50,400, is taxed at 12%.
- Only the amount over $50,400 is taxed at 22%.
This graduated system helps ensure that higher tax rates apply only to higher portions of income.
When you prepare your return, tax software automatically applies the correct tax brackets based on your filing status and taxable income. You don't have to calculate each bracket manually, although understanding how the system works can help you estimate your tax bill and plan ahead.
For the 2025 tax year, the tax brackets are:
| Tax Rate | Single | Married Filing Joint | Married Filing Separate | Head of Household |
| 10% | Up to $11,925 | Up to $23,850 | Up to $11,925 | Up to $17,00 |
| 12% | $11,926 - $48,475 | $23,851 - 96,050 | $11,926 - $48,475 | $17,01 - $64,850 |
| 22% | $48,476 - $103,350 | $96,51 - $206,700 | $48,476 - $103,350 | $64,851 - $103,350 |
| 24% | $103,351 - $197,300 | $206,701 - $394,600 | $103,351 - $197,300 | $103,351 - $197,300 |
| 32% | $197,301 - $250,525 | $394,601 - $501,050 | $197,301 - $250,525 | $197,301 - $250,500 |
| 35% | $250,526 - $626,350 | $501,051 - $751,600 | $250,526 - $375,800 | $250,501 - $626,350 |
| 37% | $626,351 or more | $751,601 or more | $376,801 or more | $626,351 or more |
For the 2024 tax year, the tax brackets are:
| Tax Rate | Single | Married Filing Joint | Married filing Separate | Head of Household |
| 10% | Up to $11,600 | Up to $23,200 | Up to $11,600 | Up to $16,550 |
| 12% | $11,601 to $47,150 | $23,201 to $94,300 | $11,601 to $47,150 | $16,551 to $63,100 |
| 22% | $47,151 to $100,525 | $94,301 to $201,050 | $47,151 to $100,525 | $63,101 to $100,500 |
| 24% | $100,526 to $191,950 | $201,051 to $383,900 | $100,526 to $191,950 | $100,501 to $191,950 |
| 32% | $191,951 to $243,725 | $383,901 to $487,450 | $191,951 to $243,725 | $191,951 to $243,700 |
| 35% | $243,726 to $609,350 | $487,451 to $731,200 | $243,726 to $365,600 | $243,701 to $609,350 |
| 37% | $609,351 or more | $731,201 or more | $365,601or more | $609,351 or more |
For the 2023 tax year, the tax brackets are:
| Tax Rate | Single | Married Filing Joint | Married filing Separate | Head of Household |
| 10% | Up to $11,000 | Up to $22,000 | Up to $11,000 | Up to $15,700 |
| 12% | $11,000 to $44,725 | $22,000 to $89,450 | $11,000 to $44,725 | $15,700 to $59,850 |
| 22% | $44,725 to $95,375 | $89,450 to $190,750 | $44,725 to $95,375 | $59,850 to $95,350 |
| 24% | $95,375 to $182,100 | $190,750 to $364,200 | $95,375 to $182,100 | $95,350 to $182,100 |
| 32% | $182,100 to $231,250 | $364,200 to $462,500 | $182,100 to $231,250 | $182,100 to $231,500 |
| 35% | $231,250 to $578,125 | $462,500 to $693,750 | $231,250 to $346,875 | $231,250 to $578,100 |
| 37% | $578,125 or more | $693,750 or more | $346,875 or more | $578,100 or more |