Each year the IRS adjusts federal income tax brackets, the standard deduction, and several other key figures for inflation. For tax year 2026 (the return you’ll file in early 2027), these adjustments also incorporate changes from the One Big Beautiful Bill Act (OBBBA), which was signed into law in 2025. Here’s a clear breakdown of the numbers that matter most for individuals and families planning ahead.
2026 Federal Income Tax Brackets
The U.S. uses a progressive, marginal tax system — only the income that falls within a given bracket is taxed at that bracket’s rate.
Single Filers
| 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% | $640,601+ |
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% | $768,701+ |
Head of Household
| Rate | Taxable Income |
|---|---|
| 10% | $0 – $17,700 |
| 12% | $17,701 – $67,450 |
| 22% | $67,451 – $105,700 |
| 24% | $105,701 – $201,775 |
| 32% | $201,776 – $256,200 |
| 35% | $256,201 – $640,600 |
| 37% | $640,601+ |
2026 Standard Deduction
- Single / Married Filing Separately: $16,100
- Married Filing Jointly / Surviving Spouse: $32,200
- Head of Household: $24,150
2026 Long-Term Capital Gains Brackets
| Rate | Single | Married Filing Jointly | Head of Household |
|---|---|---|---|
| 0% | Up to $49,450 | Up to $98,900 | Up to $66,200 |
| 15% | $49,451 – $545,499 | $98,901 – $613,699 | $66,201 – $579,599 |
| 20% | $545,500+ | $613,700+ | $579,600+ |
Other Key 2026 Figures
- AMT exemption: $90,100 (single) / $140,200 (married filing jointly)
- Estate tax exemption: $15 million per person
- Annual gift tax exclusion: $19,000 per recipient
What This Means for You
Higher standard deductions and wider bracket thresholds generally mean a bit more of your income is taxed at lower rates in 2026 compared to prior years. But the right moves — timing income, adjusting withholding, maximizing retirement contributions, or restructuring a business — depend heavily on your specific numbers. A quick planning conversation before year-end can make a meaningful difference in what you owe.
This article is for general informational purposes only and does not constitute tax, legal, or financial advice. Tax laws are complex, change frequently, and application depends on your individual circumstances. Please consult with NJTaxpert LLC or another qualified tax professional before making decisions based on this information.
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