What are the 2026 federal income tax brackets?

TL;DR. The 2026 federal income tax rates stay at seven brackets: 10%, 12%, 22%, 24%, 32%, 35%, and 37%. Thresholds are adjusted for inflation under the One Big Beautiful Bill Act. For singles the 22% bracket runs roughly $48,475 to $103,350; for MFJ it runs $96,950 to $206,700. The standard deduction is $15,750 single and $31,500 MFJ. A marginal tax rate calculator helps visualize where each additional dollar of income lands.

How the 2026 brackets actually work

The U.S. uses a progressive system: each chunk of taxable income is taxed at its own rate, not the highest rate you hit. Your marginal rate is the bracket your last dollar falls into; your effective tax rate is total tax divided by total income.

Here is a worked example for a single filer earning $95,000 gross in 2026. After the $15,750 standard deduction, taxable income is $79,250.

• First $11,925 at 10% = $1,192.50
• $11,926 to $48,475 at 12% = $4,386.00
• $48,476 to $79,250 at 22% = $6,770.50
• Total federal tax: $12,349 on $95,000 gross
• Effective rate: ~13.0% vs. the 22% marginal rate

That gap between 22% marginal and 13% effective is where planning opportunities live. A Roth conversion that "fills" the 22% bracket converts pre-tax dollars at a rate far below what most clients assume.

Try it with your numbers

What a good tax bracket calculator should show

• Marginal and effective tax rates side by side
• A visual bracket map showing how income stacks through each tier
• Support for both Single and Married Filing Jointly thresholds
• The impact of the standard deduction on taxable income
• Dollar amount owed at each bracket, not just percentages

AdvisorCal's Tax Bracket Calculator handles all of the above. Pair it with the Roth Conversion Calculator to model bracket-filling strategies, or the Retirement Readiness Score for a broader picture.

Key facts

• Standard deduction (2026): $15,750 single / $31,500 MFJ, per the One Big Beautiful Bill Act (July 2025).
• 10% bracket: $0 - $11,925 single / $0 - $23,850 MFJ.
• 12% bracket: $11,926 - $48,475 single / $23,851 - $96,950 MFJ.
• 22% bracket: $48,476 - $103,350 single / $96,951 - $206,700 MFJ.
• 24% bracket: $103,351 - $197,300 single / $206,701 - $394,600 MFJ.
• 32% bracket: $197,301 - $250,525 single / $394,601 - $501,050 MFJ.
• 35% bracket: $250,526 - $626,350 single / $501,051 - $751,600 MFJ.
• 37% bracket: over $626,350 single / over $751,600 MFJ.

Common follow-ups

How is the effective tax rate different from the marginal rate? Your marginal rate is the percentage on your next dollar of income. Your effective tax rate is total federal tax divided by total gross income. For most filers, the effective rate is several points lower than the marginal rate because every dollar up to the marginal bracket was taxed at lower rates. A federal income tax rates 2026 calculator should display both numbers clearly so clients do not confuse the two.

Did the 2026 brackets change from 2025? The seven rates (10/12/22/24/32/35/37%) remain the same. What changed are the income thresholds — they shifted upward for inflation, so slightly more income sits in lower brackets. The standard deduction also increased. The One Big Beautiful Bill Act made the TCJA-era rate structure permanent.

How does this affect Roth conversion planning? Knowing exactly how much room remains in your current bracket is the starting point. If a single filer has $79,250 of taxable income and the 22% bracket tops out at $103,350, there is $24,100 of "headroom" to convert at 22%. That is a tax bracket calculator's primary planning use. See the Roth Conversion Calculator for a deeper walkthrough.

Do state taxes change these numbers? Federal brackets are the same regardless of state. State income taxes layer on top. Nine states have no income tax at all; others range from flat ~3% to progressive rates above 13%. AdvisorCal's tax bracket tool focuses on federal rates; advisors should factor in state liability separately.

When this doesn't apply

These brackets cover ordinary income only. Long-term capital gains and qualified dividends are taxed at their own 0%/15%/20% schedule. Net investment income above $200K single / $250K MFJ may also trigger the 3.8% NIIT. Alternative Minimum Tax (AMT) can override the regular calculation for certain filers with large state-tax deductions or incentive stock options. If a client's income is primarily capital gains, the bracket calculator is useful context but not the whole picture.

Sources

• IRS Revenue Procedure 2025-XX — 2026 inflation adjustments
• One Big Beautiful Bill Act — Title I, Subtitle A (July 2025)

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