Tax brackets help determine how much income tax you pay. As your income increases, different portions of it are taxed at higher rates. The income ranges vary by filing status, such as single or head of household. Here’s what to know about the 2025 to 2026 tax brackets.
IRS Federal Income Tax Brackets
Internal Revenue Service (IRS) tax brackets are labeled by the year income is earned, not the year the return is filed.
If You’re Filing Taxes in 2026
These brackets are for income earned in 2025.
2025 Federal Income Tax Brackets
| Tax Rate | Single | Married Couples Filing Jointly | Married Couples Filing Separately | Head of Household |
|---|---|---|---|---|
| 10% | $0 to $11,925 | $0 to $23,850 | $0 to $11,925 | $0 to $17,000 |
| 12% | $11,926 to $48,475 | $23,851 to $96,950 | $11,926 to $48,475 | $17,001 to $64,850 |
| 22% | $48,476 to $103,350 | $96,951 to $206,700 | $48,476 to $103,350 | $64,851 to $103,350 |
| 24% | $103,351 to $197,300 | $206,701 to $394,600 | $103,351 to $197,300 | $103,351 to $197,300 |
| 32% | $197,301 to $250,525 | $394,601 to $501,050 | $197,301 to $250,525 | $197,301 to $250,500 |
| 35% | $250,526 to $626,350 | $501,051 to $751,600 | $250,526 to $375,800 | $250,501 to $626,350 |
| 37% | $626,351 or more | $751,601 or more | $375,801 or more | $626,351 or more |
If You’re Filing Taxes in 2027
These brackets apply to income earned in 2026.
2026 Federal Income Tax Brackets
| Tax Rate | Single | Married Couples Filing Jointly | Married Filing Separately | Head of Household |
|---|---|---|---|---|
| 10% | $0 to $12,400 | $0 to $24,800 | $0 to $12,400 | $0 to $17,700 |
| 12% | $12,401 to $50,400 | $24,801 to $100,800 | $12,401 to $50,400 | $17,701 to $67,450 |
| 22% | $50,401 to $105,700 | $100,801 to $211,400 | $50,401 to $105,700 | $67,451 to 105,700 |
| 24% | $105,701 to $201,775 | $211,401 to $403,450 | $105,701 to $201,775 | $105,701 to $201,775 |
| 32% | $201,776 to $256,225 | $403,451 to $512,450 | $201,776 to $256,225 | $201,776 to $256,200 |
| 35% | $225,226 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 Actually Work
The United States tax system is a progressive tax system. This means you don’t pay the highest tax on all your income. Instead, your income is taxed in tiers.
For example, you pay taxes on the income that lands in the 10% bracket, then any income that spills over into the second tier is taxed at the 12% rate, and so on.
Just because you receive a raise doesn’t mean all your income is taxed at the higher tax bracket. If a raise pushes you from the 10% bracket to the 22% bracket, the new income above the lower threshold is taxed at the 22%. Your original income is taxed at the lower 10% and 12% rates.
Marginal vs. Effective Tax Rate
Understanding the difference between marginal and effective tax rates explains why earning more money doesn’t mean all of your income is taxed at a higher rate.
- Marginal tax rate: The rate that applies to the last dollar you earn.
- Effective tax rate: The average rate you pay across all of your income after accounting for lower tax brackets and deductions.
Quick Example
Consider a single filer earning $65,000 in 2026.
- The standard deduction reduces the amount of income that’s taxed.
- The first portion of taxable income is taxed at 10%.
- The next portion is taxed at 12%.
- Only the highest slice of income reaches the 22% bracket.
Even though the marginal rate is 22%, most income is taxed at lower rates. When you total the tax paid and divide it by $65,000, the effective tax rate is closer to the low-teens, not 22%.
How Taxable Income Is Calculated
Taxable income is based on what you earn minus certain deductions and adjustments.
Gross Income vs. Taxable Income
- Gross income: The amount of money you earn, including wages and bonuses.
- Taxable income: Determines what tax bracket you fall into.
Taxable income is actually your gross income minus any deductions and application of credits.
Standard vs. Itemized Deductions
Most people use standard deductions, which automatically reduce their taxable income by a set amount. Itemized deductions replace the standard deduction, especially if your taxable income is reduced by deducting eligible expenses like mortgage interest, etc.
What Tax You Could Actually Pay at Different Income Levels
A couple of real-life examples will show a taxpayer’s responsibility when it comes time to pay taxes:
Mid-Income Single Filer
This taxpayer reaches the 22% tax bracket, but most of the income is taxed at the 10% to 12% rate.
- Gross income: $75,000
- Taxable income: $61,000 — after standard deduction
- Top marginal tax rate: 22%
- Effective tax rate: About 14%
- Estimated federal tax owed: Roughly $8,500
Higher-Income Filer
The higher-income filer will be taxed 24% only on the top portion of their income and not the total of $180,000.
- Gross income: $180,000
- Taxable income: $166,000 — after standard deduction
- Top marginal tax rate: 24%
- Effective tax rate: About 19%
- Estimated federal tax owed: Roughly $31,500
How To Use Tax Brackets for Tax Planning
Tax planning is more effective if you use your tax brackets to maximize your advantages. Here are some recommendations:
- Maximize all your retirement contributions: Make the maximum contributions to your 401(k) and individual retirement account (IRA). This allows you to reduce your taxable income, and also employers will match a portion of your contributions to your 401(k) — if available.
- Contribute to your health savings account (HSA): Contributing to an HSA can reduce your taxable income and offer triple tax advantages.
- Time your income: If you’re going to receive bonuses or capital gains, try to push them to a year when you’ll make a lower income.
- Claim any tax credits: Claim any tax credits you qualify for, such as the child tax credit, earned income tax credit, and credit for qualified educational expenses and retirement savings contributions.
Why Tax Brackets Change Every Year
Tax brackets change to account for inflation. If tax brackets remained static, it would cause “bracket creep.” This means it would push people into higher tax brackets, but wouldn’t necessarily mean their money had higher purchasing power.
While tax brackets shift most of the time because of inflation, sometimes legislation — like the Big Beautiful Bill Act — can also cause changes in federal income brackets.
Along with the shift in tax brackets, your standard deductions also increase annually. This increase in deductions also allows your income to keep pace with rising grocery and housing costs.
Key Takeaways
- Tax brackets change every year because of legislation and inflation.
- Your taxable income is determined by subtracting the deductions from your gross income.
- Since the U.S. follows a progressive tax system, not all of your income is taxed at the highest tax rate.
- Your effective tax rate reflects the average rate you pay across all income.
Federal Income Tax Brackets FAQ
Here are the answers to some of the most frequently asked questions about income tax brackets and how they work.- Will a raise push all my income into a higher bracket?
- No, a raise will not push you into a higher tax bracket. The United States has a progressive tax system, so only the portion of your income that falls into a higher tax bracket is taxed at the higher rate.
- Do deductions lower my tax bracket?
- Deductions will lower your taxable income. It will move some of your income into a lower tax bracket.
- Do state taxes use the same brackets?
- States don't use the same tax brackets. Some states have a progressive tax system, while others adopt a flat tax system.
- How often do tax brackets change?
- Typically, tax brackets change every year to account for inflation.
- What are the IRS tax table brackets?
- These are tables that determine what percentage of your income you owe based on your filing status.
Paige Cerulli, Caitlyn Moorhead, Krista Baum, Daria Uhlig and John Csiszar contributed to the reporting for this article.