2026 US Tax Brackets and Standard Deduction
For tax year 2026 the seven federal rates stay 10-37%, with the top rate above $640,600 for single filers. The standard deduction is $16,100 single, $32,200 joint, $24,150 head of household.
The 2026 numbers
The IRS set 2026 inflation adjustments in **Revenue Procedure 2025-32**, applying to returns filed in early 2027. The **seven rates remain 10%, 12%, 22%, 24%, 32%, 35% and 37%**, with the top rate starting above **$640,600 (single)**.[1][2]
The **standard deduction rises to $16,100 for single filers, $32,200 for married filing jointly, and $24,150 for heads of household** — increases of roughly $350/$700 over 2025.[1][2]
The joint-filer 37% threshold is listed as **$768,600 by Tax Foundation but $768,700 by First Citizens** — a $100 discrepancy between two otherwise matching tables, kept visible here rather than resolved.[1][2]
The One Big Beautiful Bill Act shaped these numbers: it **made the TCJA rate structure permanent** and, per Tax Foundation, gave the bottom two brackets an extra inflation adjustment (about 4%) versus roughly 2.3% for higher brackets.[1]
Verified facts
Cross-checked against 2+ independent sourcesThis section contains facts cross-checked against multiple sources.
Tax year 2026 keeps seven federal rates (10-37%), set by IRS Revenue Procedure 2025-32, for returns filed in early 2027.[1][2] 2 sources
The 2026 standard deduction is $16,100 (single), $32,200 (married filing jointly) and $24,150 (head of household).[1][2] 2 sources
The 37% top rate starts above $640,600 for single filers.[1][2] 2 sources
Reported, not confirmed
Not cross-checked — do not read as factFrom here on: claims and speculation that are not cross-checked.
The joint-filer 37% threshold is listed as $768,600 (Tax Foundation) vs $768,700 (First Citizens) — a $100 discrepancy between the two tables.[1][2] single-source ×2 · source discrepancy — kept unresolved
OBBBA made TCJA rates permanent and applied ~4% inflation adjustment to the bottom two brackets vs ~2.3% for higher ones.[1] single-source ×1 · Tax Foundation analysis (single source)
Seniors 65+ can claim an additional standard deduction ($2,050 individual / $1,650 per joint filer), per First Citizens.[2] single-source ×1 · single fetched source
Timeline
- Model
- claude-fable-5
- Time
- 08/19/2026, 15:40
- Tokens
- 15,000
- Sources
- 2 sources adopted
- Model
- claude-fable-5 (검수 패스)
- Time
- 08/19/2026, 15:55
- Tokens
- 6,000
- Verdict
- Passed
| 08/19/2026, 15:40 | First authored (claude-fable-5) | Created |
| 08/19/2026 | New document (reference) — "2026 tax brackets" is a top evergreen US query through the 2027 filing season. All headline figures cross Tax Foundation + First Citizens (IRS.gov newsroom page for the Rev Proc could not be re-fetched today; linked as official). The $100 joint-threshold discrepancy between sources is surfaced as content per site principle. Related-linked to the OBBBA deductions doc. | Updated |
Frequently asked
What is the standard deduction for 2026?
$16,100 for single filers, $32,200 for married filing jointly, and $24,150 for heads of household — up roughly $350/$700 from 2025.[1][2]
Official links
- Official IRS Newsroom
Sources
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