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.
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
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
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
No Income TaxStates With No State Income Tax
Alaska
AK
Florida
FL
Nevada
NV
New Hampshire
NH
South Dakota
SD
Tennessee
TN
Texas
TX
Washington
WA
Wyoming
WY
*New Hampshire does not tax earned income but does tax interest and dividends (being phased out).
Flat RateStates With Flat Income Tax Rates
| State | Tax Rate | Standard Deduction |
|---|---|---|
| Arizona (AZ) | 2.50% | $13,850 |
| Colorado (CO) | 4.40% | None |
| Georgia (GA) | 5.49% | $12,000 |
| Idaho (ID) | 5.80% | $14,600 |
| Illinois (IL) | 4.95% | None |
| Indiana (IN) | 3.05% | None |
| Kentucky (KY) | 4.00% | $3,160 |
| Massachusetts (MA) | 5.00% | None |
| Michigan (MI) | 4.05% | None |
| North Carolina (NC) | 4.50% | $12,750 |
| Pennsylvania (PA) | 3.07% | None |
| Utah (UT) | 4.65% | None |
ProgressiveStates With Progressive Income Tax Brackets
| State | Rate Range | Brackets | Std. Deduction |
|---|---|---|---|
| Alabama (AL) | 2.00% – 5.00% | 3 | $2,500 |
| Arkansas (AR) | 2.00% – 4.40% | 3 | $2,340 |
| California (CA) | 1.00% – 12.3% | 9 | $5,540 |
| Connecticut (CT) | 2.00% – 6.99% | 7 | None |
| Delaware (DE) | 0.00% – 6.60% | 7 | $3,250 |
| District of Columbia (DC) | 4.00% – 10.8% | 7 | $14,600 |
| Hawaii (HI) | 1.40% – 11.0% | 12 | $2,200 |
| Iowa (IA) | 4.40% – 5.70% | 3 | $14,600 |
| Kansas (KS) | 3.10% – 5.70% | 3 | $3,500 |
| Louisiana (LA) | 1.85% – 4.25% | 3 | None |
| Maine (ME) | 5.80% – 7.15% | 3 | $14,600 |
| Maryland (MD) | 2.00% – 5.75% | 8 | $2,550 |
| Minnesota (MN) | 5.35% – 9.85% | 4 | $14,575 |
| Mississippi (MS) | 4.00% – 5.00% | 2 | $2,300 |
| Missouri (MO) | 2.00% – 4.80% | 7 | $14,600 |
| Montana (MT) | 4.70% – 5.90% | 2 | $5,540 |
| Nebraska (NE) | 2.46% – 5.84% | 4 | $8,250 |
| New Jersey (NJ) | 1.40% – 10.8% | 7 | None |
| New Mexico (NM) | 1.70% – 5.90% | 5 | $14,600 |
| New York (NY) | 4.00% – 10.9% | 9 | $8,000 |
| North Dakota (ND) | 1.95% – 2.90% | 3 | $14,600 |
| Ohio (OH) | 0.00% – 3.50% | 3 | None |
| Oklahoma (OK) | 0.25% – 4.75% | 6 | $6,350 |
| Oregon (OR) | 4.75% – 9.90% | 4 | $2,745 |
| Rhode Island (RI) | 3.75% – 5.99% | 3 | $10,550 |
| South Carolina (SC) | 0.00% – 6.40% | 3 | $14,600 |
| Vermont (VT) | 3.35% – 8.75% | 4 | $7,000 |
| Virginia (VA) | 2.00% – 5.75% | 4 | $8,500 |
| West Virginia (WV) | 2.36% – 5.12% | 5 | None |
| Wisconsin (WI) | 3.54% – 7.65% | 4 | $13,230 |
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).
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Important Disclaimer
This calculator provides estimates only and should not be considered financial or tax advice. Actual amounts may vary based on your specific situation, employer policies, and current tax laws. For personalized advice, please consult a qualified tax professional or financial advisor.