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REV. PROC. 2025-32
2026 federal income tax brackets.
These are the ordinary rates on taxable income, after the standard deduction. They are not a flat percentage of your salary, which is why a paycheck app that multiplies gross pay by “your bracket” is wrong.
Single filers
| Taxable income | Rate |
|---|---|
| $0 to $12,400 | 10% |
| $12,400 to $50,400 | 12% |
| $50,400 to $105,700 | 22% |
| $105,700 to $201,775 | 24% |
| $201,775 to $256,225 | 32% |
| $256,225 to $640,600 | 35% |
| Over $640,600 | 37% |
Married filing jointly
| Taxable income | Rate |
|---|---|
| $0 to $24,800 | 10% |
| $24,800 to $100,800 | 12% |
| $100,800 to $211,400 | 22% |
| $211,400 to $403,550 | 24% |
| $403,550 to $512,450 | 32% |
| $512,450 to $768,700 | 35% |
| Over $768,700 | 37% |
Head of household
The 10% band runs to $17,700 and the 12% band to $67,450. From $67,450 the 22% band runs to $105,700, and the upper thresholds then match the single schedule: 24% to $201,775, 32% to $256,225, 35% to $640,600, and 37% above that. Married filing separately uses the single thresholds until the 37% rate, which starts at $384,350.
A $100,000 salary is not in “the 22% bracket” for the whole dollar
Single, standard deduction $16,100, no other income, no 401(k). Taxable income is $83,900. Tax is 10% of $12,400 ($1,240), plus 12% of the next $38,000 ($4,560), plus 22% of the remaining $33,500 ($7,370). Total federal income tax is $13,170. The marginal rate on the next dollar is 22%. The effective rate on the $100,000 salary is 13.2%, and that is before FICA.
The paycheck calculator adds Social Security and Medicare on top of this. Brackets do not include the 6.2% and 1.45% payroll taxes.
Questions
Are these the brackets for the return filed in 2027?
Yes. They apply to tax year 2026. The return for that year is generally filed in 2027.
Do capital gains use this table?
No. Long-term capital gains use a separate set of rates. This page is ordinary income, which is what a paycheck is.
How to use the table with a paycheck
Find taxable income first. For a single person that is wages minus $16,100, and minus any traditional 401(k), assuming no other income and no itemizing. Then fill each band from the bottom. The band you “are in” is only the last slice. A person whose taxable income is $83,900, which is a $100,000 salary, pays 22% only on the dollars above $50,400. The dollars below that are taxed at 10% and 12%. That is why the tax is $13,170 and not 22% of $100,000.
Married brackets are not “single times two” all the way up. They are twice as wide through the 22% band and then the relationship changes. Do not double a single result and call it a joint return. Use the joint rows, or the filing-status box on the paycheck calculator. Head of household is its own width at the bottom and then joins the single thresholds. These rows are ordinary income. A long-term capital gain does not use them.