These are the tax-year 2026 figures per the IRS's official inflation adjustments. Remember how brackets work: each rate applies only to the income inside that slice — crossing into a bracket never costs you money on the dollars below it.
2026 income tax brackets — Single
| Rate | Taxable income |
|---|
| 10% | $0 – $12,400 |
| 12% | $12,401 – $50,400 |
| 22% | $50,401 – $105,700 |
| 24% | $105,701 – $201,775 |
| 32% | $201,776 – $256,225 |
| 35% | $256,226 – $640,600 |
| 37% | Over $640,600 |
2026 income tax brackets — Married Filing Jointly
| Rate | Taxable income |
|---|
| 10% | $0 – $24,800 |
| 12% | $24,801 – $100,800 |
| 22% | $100,801 – $211,400 |
| 24% | $211,401 – $403,550 |
| 32% | $403,551 – $512,450 |
| 35% | $512,451 – $768,700 |
| 37% | Over $768,700 |
2026 standard deductions
| Filing status | Deduction |
|---|
| Single | $16,100 |
| Married Filing Jointly | $32,200 |
| Head of Household | $24,150 |
2026 long-term capital gains
| Rate | Single — taxable income | MFJ — taxable income |
|---|
| 0% | Up to $49,450 | Up to $98,900 |
| 15% | $49,451 – $545,500 | $98,901 – $613,700 |
| 20% | Over $545,500 | Over $613,700 |
Your bracket is not your tax rate. Effective rates are always lower than marginal ones — and planning is the art of managing which slice your next dollar lands in. That's what we do.