Federal Tax Brackets
See 2026 federal income tax brackets by filing status, plus long-term capital gains brackets from IRS annual tax data.
2026 ordinary income tax brackets
These brackets apply to taxable ordinary income. The top rate applies only to income above the top threshold, not to every dollar earned.
Head Of Household
| Rate | Taxable income |
|---|---|
| 10% | $0 to $17,700 |
| 12% | $17,700 to $67,450 |
| 22% | $67,450 to $105,700 |
| 24% | $105,700 to $201,750 |
| 32% | $201,750 to $256,200 |
| 35% | $256,200 to $640,600 |
| 37% | $640,600 or more |
Married Filing Jointly
| Rate | Taxable income |
|---|---|
| 10% | $0 to $24,800 |
| 12% | $24,800 to $100,800 |
| 22% | $100,800 to $211,400 |
| 24% | $211,400 to $403,550 |
| 32% | $403,550 to $512,450 |
| 35% | $512,450 to $768,700 |
| 37% | $768,700 or more |
Married Filing Separately
| Rate | Taxable income |
|---|---|
| 10% | $0 to $12,400 |
| 12% | $12,400 to $50,400 |
| 22% | $50,400 to $105,700 |
| 24% | $105,700 to $201,775 |
| 32% | $201,775 to $256,225 |
| 35% | $256,225 to $384,350 |
| 37% | $384,350 or more |
Single
| Rate | Taxable income |
|---|---|
| 10% | $0 to $12,400 |
| 12% | $12,400 to $50,400 |
| 22% | $50,400 to $105,700 |
| 24% | $105,700 to $201,775 |
| 32% | $201,775 to $256,225 |
| 35% | $256,225 to $640,600 |
| 37% | $640,600 or more |
2026 long-term capital gains brackets
Long-term capital gains and qualified dividends generally use these federal brackets. Short-term gains are generally taxed as ordinary income.
Head Of Household
| Rate | Taxable income |
|---|---|
| 0% | $0 to $66,200 |
| 15% | $66,200 to $579,600 |
| 20% | $579,600 or more |
Married Filing Jointly
| Rate | Taxable income |
|---|---|
| 0% | $0 to $98,900 |
| 15% | $98,900 to $613,700 |
| 20% | $613,700 or more |
Married Filing Separately
| Rate | Taxable income |
|---|---|
| 0% | $0 to $49,450 |
| 15% | $49,450 to $306,850 |
| 20% | $306,850 or more |
Single
| Rate | Taxable income |
|---|---|
| 0% | $0 to $49,450 |
| 15% | $49,450 to $545,500 |
| 20% | $545,500 or more |
Tax bracket questions
What are the federal tax brackets?
The 2026 federal income tax rates are 10%, 12%, 22%, 24%, 32%, 35%, and 37%, with thresholds that vary by filing status.
Are tax brackets based on gross income?
No. Federal tax brackets apply to taxable income after eligible deductions and adjustments, not total gross income.
Are capital gains taxed in the same brackets?
Long-term capital gains use separate 0%, 15%, and 20% federal brackets. Short-term capital gains are generally taxed as ordinary income.
Related resources
Last updated . Source: IRS annual tax inflation adjustments.