Every 2026 federal tax figure in one place — brackets, standard deduction, retirement and
health-account limits, capital gains, estate and gift, and mileage — each traced to its IRS
source, with the calculators that use them.
Sources: IRS Rev. Proc. 2025-32, Notice 2025-67, Rev. Proc. 2025-19, Notice 2026-10, SSA Fact Sheet 2026
Calculate your 2026 taxes
Each of these runs on the 2026 IRS figures below — brackets, deductions, and limits, all current
and sourced.
Standard deduction — single / married filing jointly
$16,100 / $32,200
Social Security wage base
$184,500
401(k) elective deferral
$24,500
IRA contribution limit
$7,500
HSA contribution — self-only / family
$4,400 / $8,750
Estate & gift basic exclusion
$15,000,000
2026 Federal Income Tax Brackets
Marginal rates — only the income inside each bracket is taxed at that bracket's rate. Brackets are
applied to taxable income (after the standard or itemized deduction).
Single
Taxable Income
Rate
$0 – $12,400
10%
$12,400 – $50,400
12%
$50,400 – $105,700
22%
$105,700 – $201,775
24%
$201,775 – $256,225
32%
$256,225 – $640,600
35%
$640,600+
37%
Married Filing Jointly
Taxable Income
Rate
$0 – $24,800
10%
$24,800 – $100,800
12%
$100,800 – $211,400
22%
$211,400 – $403,550
24%
$403,550 – $512,450
32%
$512,450 – $768,700
35%
$768,700+
37%
Married Filing Separately
Taxable Income
Rate
$0 – $12,400
10%
$12,400 – $50,400
12%
$50,400 – $105,700
22%
$105,700 – $201,775
24%
$201,775 – $256,225
32%
$256,225 – $384,350
35%
$384,350+
37%
Head of Household
Taxable Income
Rate
$0 – $17,700
10%
$17,700 – $67,450
12%
$67,450 – $105,700
22%
$105,700 – $201,775
24%
$201,775 – $256,200
32%
$256,200 – $640,600
35%
$640,600+
37%
2026 Standard Deduction
Most filers take the standard deduction rather than itemizing. The 2026 figures rose modestly from
2025 due to inflation indexing.
Filing Status
2025
2026
Change
Single
$15,750
$16,100
+$350
Married Filing Jointly
$31,500
$32,200
+$700
Married Filing Separately
$15,750
$16,100
+$350
Head of Household
$23,625
$24,150
+$525
2026 Social Security Wage Base
Social Security tax (6.2%) applies only up to the annual wage base. Medicare (1.45%) has no cap, and
an additional 0.9% Medicare surtax applies above $200,000 single / $250,000 MFJ.
Year
SS Wage Base
Max Employee SS Tax
2025
$176,100
$10,918
2026
$184,500
$11,439
2026 Long-Term Capital Gains Brackets
Long-term gains (assets held more than one year) are taxed at preferential rates: 0%, 15%, or 20%.
The thresholds below are based on taxable income, not capital gains alone.
Filing Status
0% Rate Up To
15% Rate Up To
20% Rate Above
Single
$49,450
$545,500
$545,500
Married Filing Jointly
$98,900
$613,700
$613,700
Married Filing Separately
$49,450
$306,850
$306,850
Head of Household
$66,200
$579,600
$579,600
2026 Retirement Contribution Limits
Elective deferral and catch-up limits for employer plans and IRAs. Catch-up amounts are on top of the base limit.
2027 federal brackets and the standard deduction can already be computed from the
inflation data published in September 2026, about a month before the IRS confirms them.
See our projected 2027 tax brackets — clearly
labeled as projections, and replaced with official figures the day they publish.
What changed for 2026
Most 2026 changes are routine inflation indexing — bracket thresholds, the standard deduction, and
the Social Security wage base all rose by a few percent. The One Big Beautiful Bill Act, signed in
2025, made several Tax Cuts and Jobs Act provisions permanent and adjusted certain credits and
deductions; the calculators here reflect those provisions where they affect 2026 withholding or
liability calculations.
Several states changed rates for 2026: Georgia, Indiana, Kentucky, Mississippi, Montana, Nebraska,
North Carolina, Ohio, and Oklahoma all have adjustments effective January 1, 2026. Each state's
per-state page reflects the 2026 structure. See Tax Calculators for
the full state-by-state directory.
Sources and updates
Federal brackets and standard deductions come from IRS Revenue Procedure 2025-32. The Social Security wage base comes
from the SSA contribution
and benefit base table. State changes are sourced from each state's department of revenue. We
re-review every January for inflation adjustments and mid-year for any retroactive changes.
Frequently asked questions
When do 2026 tax brackets take effect?
2026 brackets apply to income earned in tax year 2026 (January 1 through December 31, 2026), filed in early 2027. They do not retroactively change 2025 returns.
What is the 2026 standard deduction?
The 2026 federal standard deduction is $16,100 for single filers and married filing separately, $32,200 for married filing jointly, and $24,150 for head of household.
What is the 2026 Social Security wage base?
The 2026 Social Security taxable wage base is $184,500. Wages above that limit are not subject to the 6.2% Social Security tax (Medicare still applies).
Which tax year applies to me right now?
The year you earned the income, not the year you file. Income earned during 2026 uses 2026 brackets and is reported on the return you file in early 2027. If you are preparing a return for income earned in 2025, use the 2025 figures instead — most calculators here let you switch years.
Did federal tax rates change for 2026?
The rates themselves did not change — the seven brackets remain 10%, 12%, 22%, 24%, 32%, 35%, and 37%. What changed are the income thresholds where each bracket begins, along with the standard deduction, both adjusted upward for inflation. That means a modest raise does not automatically push you into a higher effective tax position.
How are the 2026 brackets calculated?
The IRS indexes bracket thresholds using chained CPI-U measured over the twelve months ending August 31 of the prior year. Because the formula is fixed, the figures are computable before the IRS publishes them, which is why projections circulate in September and the official revenue procedure follows in October.
When is the 2026 tax filing deadline?
Returns for tax year 2026 are generally due April 15, 2027. When that date falls on a weekend or holiday, the deadline shifts to the next business day. An extension gives you more time to file but not more time to pay — any balance owed is still due on the original deadline.