What are the 2026 federal income tax brackets?

For 2026, federal income tax brackets range from 10% to 37%. Single filers pay 10% on income up to $12,400, 12% from $12,400 to $50,400, 22% from $50,400 to $105,700, 24% from $105,700 to $201,775, 32% from $201,775 to $256,225, 35% from $256,225 to $640,600, and 37% on income above $640,600. These are official IRS rates from Revenue Procedure 2025-32.

What is the standard deduction for 2026?

The official 2026 standard deductions per IRS Revenue Procedure 2025-32 are: $16,100 for Single filers, $32,200 for Married Filing Jointly, $16,100 for Married Filing Separately, and $24,150 for Head of Household. These amounts are subtracted from your gross income before calculating federal income tax.

What is the Social Security wage base for 2026?

The official 2026 Social Security wage base is $184,500 per the Social Security Administration. You pay 6.2% Social Security tax on earnings up to this amount. Income above $184,500 is not subject to Social Security tax, though Medicare tax (1.45%) applies to all earnings with no cap.

Which states have no income tax in 2026?

Nine states have no state income tax on wages: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. New Hampshire also repealed its Interest and Dividends Tax effective January 1, 2025. Working in these states means higher take-home pay since only federal taxes apply.

How do progressive tax brackets work?

Progressive tax brackets mean you only pay the higher rate on income within that bracket, not your entire income. For example, if you earn $60,000 as a single filer, you pay 10% on the first $12,400, 12% on income from $12,400 to $50,400, and 22% only on the amount from $50,400 to $60,000. This results in an effective rate much lower than your top marginal rate.

2026 Tax Brackets & Rates

Official 2026 federal income tax brackets, standard deductions, FICA rates, and state-by-state income tax information for all 50 US states plus DC.

Last verified:January 23, 2026

Source:IRS Rev. Proc. 2025-32 FICA Source:SSA.gov

Federal Income Tax Brackets 2026

These are official 2026 rates from IRS Revenue Procedure 2025-32, including adjustments from the One, Big, Beautiful Bill Act (OBBBA).

Tax Rate	Taxable Income Range	Tax on This Bracket
10.0%	$0 – $12,400	10.0% of amount in range
12.0%	$12,400 – $50,400	12.0% of amount in range
22.0%	$50,400 – $105,700	22.0% of amount in range
24.0%	$105,700 – $201,775	24.0% of amount in range
32.0%	$201,775 – $256,225	32.0% of amount in range
35.0%	$256,225 – $640,600	35.0% of amount in range
37.0%	$640,600 – No Limit	37.0% of amount over $640,600

Standard Deduction (Single): $16,100

2026 Standard Deductions

Single

$16,100

Married Filing Jointly

$32,200

Married Filing Separately

$16,100

Head of Household

$24,150

The standard deduction is subtracted from your gross income before calculating federal income tax. If your itemized deductions (mortgage interest, charitable donations, etc.) exceed the standard deduction, you may benefit from itemizing instead.

2026 FICA Tax Rates

Social Security Tax

Tax Rate6.20%

Wage Base Limit$184,500

Maximum Tax$11,439

You only pay Social Security tax on earnings up to the wage base. Income above this amount is not subject to Social Security tax.

Medicare Tax

Base Rate1.45%

Additional Rate (High Earners)+0.90%

Wage BaseNo Limit

Additional Medicare Tax Thresholds:

Single / Head of Household: $200,000
Married Filing Jointly: $250,000
Married Filing Separately: $125,000

State Income Tax Rates 2026

State rates below come from verified 2026 annual income-tax rules (not employer withholding tables). The top rate is the highest rate on ordinary wage income for a single filer; surtaxes are listed separately and local income taxes are not included.

No Income Tax
States With No State Income Tax on Wages

Alaska

AK · No state individual income tax on wages

Florida

FL · No state individual income tax on wages

Nevada

NV · No state individual income tax on wages

New Hampshire

NH · No state individual income tax on wages

South Dakota

SD · No state individual income tax on wages

Tennessee

TN · No state individual income tax on wages

Texas

TX · No state individual income tax on wages

Washington

WA · No state individual income tax on wages

Wyoming

WY · No state individual income tax on wages

*New Hampshire does not tax wages; its Interest and Dividends Tax was repealed effective January 1, 2025 (NH Department of Revenue Administration).

Flat Rate
States With Flat Income Tax Rates

State	Tax Rate	Standard Deduction (Single)
Arizona (AZ) Some 2026 amounts are derived from the state's inflation-indexing law; final published figures may differ slightly.	2.5%	$16,100
Colorado (CO)	4.4%	Uses federal taxable income
Georgia (GA)	4.99%	$15,000
Illinois (IL)	4.95%	None
Indiana (IN)	2.95%	None
Iowa (IA)	3.8%	Uses federal taxable income
Kentucky (KY)	3.5%	$3,360
Louisiana (LA) Some 2026 amounts are derived from the state's inflation-indexing law; final published figures may differ slightly.	3%	$12,838
Massachusetts (MA) +4% surtax on taxable income over $1,107,750	5%	None
Michigan (MI) Some 2026 amounts are derived from the state's inflation-indexing law; final published figures may differ slightly.	4.25%	None
North Carolina (NC)	3.99%	$12,750
Pennsylvania (PA)	3.07%	None
Utah (UT) Official 2026 annual guidance is incomplete; figures may change.	4.45%	None

Progressive
States With Progressive Income Tax Brackets

State	Rate Range	2026 Brackets (Single, taxable income)	Std. Deduction (Single)
Alabama (AL)	2% – 5%	2% over $0 · 4% over $500 · 5% over $3,000 Married filing jointly: 2% over $0 · 4% over $1,000 · 5% over $6,000	$3,000 (phases out)
Arkansas (AR) Official 2026 annual guidance is incomplete; figures may change.	0% – 3.7%	0% over $0 · 2% over $5,599 · 3% over $11,199 · 3.4% over $15,999 · 3.7% over $26,399	$2,470
California (CA) +1% surtax on taxable income over $1,000,000 Some 2026 amounts are derived from the state's inflation-indexing law; final published figures may differ slightly.	1% – 12.3%	1% over $0 · 2% over $11,456 · 4% over $27,157 · 6% over $42,861 · 8% over $59,498 · 9.3% over $75,197 · 10.3% over $384,109 · 11.3% over $460,927 · 12.3% over $768,213 Married filing jointly: 1% over $0 · 2% over $22,912 · 4% over $54,314 · 6% over $85,722 · 8% over $118,996 · 9.3% over $150,394 · 10.3% over $768,218 · 11.3% over $921,854 · 12.3% over $1,536,426	$5,900
Connecticut (CT)	2% – 6.99%	2% over $0 · 4.5% over $10,000 · 5.5% over $50,000 · 6% over $100,000 · 6.5% over $200,000 · 6.9% over $250,000 · 6.99% over $500,000 Married filing jointly: 2% over $0 · 4.5% over $20,000 · 5.5% over $100,000 · 6% over $200,000 · 6.5% over $400,000 · 6.9% over $500,000 · 6.99% over $1,000,000	None
Delaware (DE)	0% – 6.6%	0% over $0 · 2.2% over $2,000 · 3.9% over $5,000 · 4.8% over $10,000 · 5.2% over $20,000 · 5.55% over $25,000 · 6.6% over $60,000	$3,250
District of Columbia (DC)	4% – 10.75%	4% over $0 · 6% over $10,000 · 6.5% over $40,000 · 8.5% over $60,000 · 9.25% over $250,000 · 9.75% over $500,000 · 10.75% over $1,000,000	$16,100
Hawaii (HI)	1.4% – 11%	1.4% over $0 · 3.2% over $9,600 · 5.5% over $14,400 · 6.4% over $19,200 · 6.8% over $24,000 · 7.2% over $36,000 · 7.6% over $48,000 · 7.9% over $125,000 · 8.25% over $175,000 · 9% over $225,000 · 10% over $275,000 · 11% over $325,000 Married filing jointly: 1.4% over $0 · 3.2% over $19,200 · 5.5% over $28,800 · 6.4% over $38,400 · 6.8% over $48,000 · 7.2% over $72,000 · 7.6% over $96,000 · 7.9% over $250,000 · 8.25% over $350,000 · 9% over $450,000 · 10% over $550,000 · 11% over $650,000	$8,000
Kansas (KS)	5.2% – 5.58%	5.2% over $0 · 5.58% over $23,000 Married filing jointly: 5.2% over $0 · 5.58% over $46,000	$3,605
Maine (ME) +2% surtax on taxable income over $1,000,000	5.8% – 7.15%	5.8% over $0 · 6.75% over $27,400 · 7.15% over $64,850 Married filing jointly: 5.8% over $0 · 6.75% over $54,850 · 7.15% over $129,750	$15,700 (phases out)
Maryland (MD) Some 2026 amounts are derived from the state's inflation-indexing law; final published figures may differ slightly.	2% – 6.5%	2% over $0 · 3% over $1,000 · 4% over $2,000 · 4.75% over $3,000 · 5% over $100,000 · 5.25% over $125,000 · 5.5% over $150,000 · 5.75% over $250,000 · 6.25% over $500,000 · 6.5% over $1,000,000 Married filing jointly: 2% over $0 · 3% over $1,000 · 4% over $2,000 · 4.75% over $3,000 · 5% over $150,000 · 5.25% over $175,000 · 5.5% over $225,000 · 5.75% over $300,000 · 6.25% over $600,000 · 6.5% over $1,200,000	$3,400
Minnesota (MN) Rates are known; married filing jointly needs the 2026 marriage credit schedule, which is not yet published. Some 2026 amounts are derived from the state's inflation-indexing law; final published figures may differ slightly.	5.35% – 9.85%	5.35% over $0 · 6.8% over $33,310 · 7.85% over $109,430 · 9.85% over $203,150 Married filing jointly: 5.35% over $0 · 6.8% over $48,700 · 7.85% over $193,480 · 9.85% over $337,930	$15,300 (phases out)
Mississippi (MS)	0% – 4%	0% over $0 · 4% over $10,000	$2,300
Missouri (MO)	0% – 4.7%	0% over $0 · 2% over $1,348 · 2.5% over $2,696 · 3% over $4,044 · 3.5% over $5,392 · 4% over $6,740 · 4.5% over $8,088 · 4.7% over $9,436	Federal $16,100
Montana (MT)	4.7% – 5.65%	4.7% over $0 · 5.65% over $47,500 Married filing jointly: 4.7% over $0 · 5.65% over $95,000	Uses federal taxable income
Nebraska (NE) Some 2026 amounts are derived from the state's inflation-indexing law; final published figures may differ slightly.	2.46% – 4.55%	2.46% over $0 · 3.51% over $4,130 · 4.55% over $24,760 · 4.55% over $39,900 Married filing jointly: 2.46% over $0 · 3.51% over $8,250 · 4.55% over $49,530 · 4.55% over $79,800	$8,850
New Jersey (NJ) Rates are known; tax with pre-tax deductions other than a 401(k) cannot be calculated yet.	1.4% – 10.75%	1.4% over $0 · 1.75% over $20,000 · 3.5% over $35,000 · 5.525% over $40,000 · 6.37% over $75,000 · 8.97% over $500,000 · 10.75% over $1,000,000 Married filing jointly: 1.4% over $0 · 1.75% over $20,000 · 2.45% over $50,000 · 3.5% over $70,000 · 5.525% over $80,000 · 6.37% over $150,000 · 8.97% over $500,000 · 10.75% over $1,000,000	None
New Mexico (NM) Rates are known; head of household needs the number of qualifying people. Official 2026 annual guidance is incomplete; figures may change.	1.5% – 5.9%	1.5% over $0 · 3.2% over $5,500 · 4.3% over $16,500 · 4.7% over $33,500 · 4.9% over $66,500 · 5.9% over $210,000 Married filing jointly: 1.5% over $0 · 3.2% over $8,000 · 4.3% over $25,000 · 4.7% over $50,000 · 4.9% over $100,000 · 5.9% over $315,000	Federal $16,100
New York (NY) High earners lose the benefit of the lower brackets (recapture), so the effective rate approaches the top rate.	3.9% – 10.9%	3.9% over $0 · 4.4% over $8,500 · 5.15% over $11,700 · 5.4% over $13,900 · 5.9% over $80,650 · 6.85% over $215,400 · 9.65% over $1,077,550 · 10.3% over $5,000,000 · 10.9% over $25,000,000 Married filing jointly: 3.9% over $0 · 4.4% over $17,150 · 5.15% over $23,600 · 5.4% over $27,900 · 5.9% over $161,550 · 6.85% over $323,200 · 9.65% over $2,155,350 · 10.3% over $5,000,000 · 10.9% over $25,000,000	$8,000
North Dakota (ND) Rates are known; married filing jointly needs the 2026 marriage credit schedule, which is not yet published. Some 2026 amounts are derived from the state's inflation-indexing law; final published figures may differ slightly.	0% – 2.5%	0% over $0 · 1.95% over $49,575 · 2.5% over $250,400 Married filing jointly: 0% over $0 · 1.95% over $82,800 · 2.5% over $304,850	Uses federal taxable income
Ohio (OH) Some 2026 amounts are derived from the state's inflation-indexing law; final published figures may differ slightly.	0% – 2.75%	0% over $0 · 2.75% over $26,050	None
Oklahoma (OK)	0% – 4.5%	0% over $0 · 2.5% over $3,750 · 3.5% over $4,900 · 4.5% over $7,200 · 4.5% over $95,000 Married filing jointly: 0% over $0 · 2.5% over $7,500 · 3.5% over $9,800 · 4.5% over $14,400 · 4.5% over $95,000	$6,350
Oregon (OR) Some 2026 amounts are derived from the state's inflation-indexing law; final published figures may differ slightly.	4.75% – 9.9%	4.75% over $0 · 6.75% over $4,550 · 8.75% over $11,400 · 9.9% over $125,000 Married filing jointly: 4.75% over $0 · 6.75% over $9,100 · 8.75% over $22,800 · 9.9% over $250,000	$2,900
Rhode Island (RI) Some 2026 amounts are derived from the state's inflation-indexing law; final published figures may differ slightly.	3.75% – 5.99%	3.75% over $0 · 4.75% over $82,050 · 5.99% over $186,450	$11,200 (phases out)
South Carolina (SC)	1.99% – 5.21%	1.99% over $0 · 5.21% over $30,000	None
Virginia (VA)	2% – 5.75%	2% over $0 · 3% over $3,000 · 5% over $5,000 · 5.75% over $17,000	$8,750
West Virginia (WV) Rates are known; head of household needs family size, and a low-income credit is not modelled. Official 2026 annual guidance is incomplete; figures may change.	2.11% – 4.58%	2.11% over $0 · 2.81% over $10,000 · 3.16% over $25,000 · 4.22% over $40,000 · 4.58% over $60,000	None
Wisconsin (WI)	3.5% – 7.65%	3.5% over $0 · 4.4% over $15,110 · 5.3% over $51,950 · 7.65% over $332,720 Married filing jointly: 3.5% over $0 · 4.4% over $20,150 · 5.3% over $69,260 · 7.65% over $443,630	$13,960 (phases out)

Pending
2026 annual state income-tax rates not fully verified

These states have an income tax, but verified official 2026 annual guidance isn't available yet, so we don't publish 2026 brackets for them (employer withholding tables are not the same as annual tax brackets).

Idaho

ID · 2026 rates not fully verified

Vermont

VT · 2026 rates not fully verified

How Progressive Tax Brackets Work

A common misconception is that moving into a higher tax bracket means all your income is taxed at that higher rate. In reality, the US uses a marginal tax system—only the income within each bracket is taxed at that bracket's rate.

Example: A single filer earning $60,000 in 2026 would not pay 22% on all $60,000. Instead, they pay:

10% on the first $12,400 = $1,240
12% on $12,400 to $50,400 = $4,560
22% on $50,400 to $60,000 = $2,112
Total: $7,912 (effective rate of 13.2%, not 22%)

This is why your effective tax rate (total tax ÷ total income) is always lower than your marginal tax rate (the rate on your last dollar earned).

For filing and payment dates, consult the 2026 Tax Calendar. For how these rules enter our estimates, see the calculation methodology and limitations.

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