The 2026 federal income tax brackets determine how much of your taxable income goes to the IRS. Here are the numbers and how progressive taxation works.
2026 brackets (single filers)
| Rate | Taxable income |
|---|---|
| 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% | Over $640,600 |
Example: $60,000 of taxable income (single)
- 10% on $12,400 = $1,240
- 12% on $38,000 = $4,560
- 22% on $9,600 = $2,112
- Total: $7,912 (marginal rate 22%, effective 13.2%)
The income tax calculator computes your exact tax with your filing status and deductions.
How withholding fits in
Your employer withholds based on your W-4 using the tables from IRS Pub. 15-T — that’s what the withholding calculator models. If you have side income, plan ahead with the estimated tax calculator, and remember capital gains use their own brackets (see capital gains 2026).