2026 Federal Tax Brackets and Standard Deduction

Last verified: September 15, 2026 against the IRS Revenue Procedure 2025-32 (PDF).

Rev. Proc. 2025-32, tax rate tables for taxable years beginning in 2026 (announced in IR-2025-103, Oct. 9, 2025). The tables show tax on taxable income, which is your income after the standard deduction or itemized deductions.

Tax year 2026: Single
Taxable income over	But not over	Tax
$0	$12,400	10% of taxable income
$12,400	$50,400	$1,240 plus 12% of the excess over $12,400
$50,400	$105,700	$5,800 plus 22% of the excess over $50,400
$105,700	$201,775	$17,966 plus 24% of the excess over $105,700
$201,775	$256,225	$41,024 plus 32% of the excess over $201,775
$256,225	$640,600	$58,448 plus 35% of the excess over $256,225
$640,600	No limit	$192,979.25 plus 37% of the excess over $640,600

Tax year 2026: Married filing jointly and surviving spouses
Taxable income over	But not over	Tax
$0	$24,800	10% of taxable income
$24,800	$100,800	$2,480 plus 12% of the excess over $24,800
$100,800	$211,400	$11,600 plus 22% of the excess over $100,800
$211,400	$403,550	$35,932 plus 24% of the excess over $211,400
$403,550	$512,450	$82,048 plus 32% of the excess over $403,550
$512,450	$768,700	$116,896 plus 35% of the excess over $512,450
$768,700	No limit	$206,583.50 plus 37% of the excess over $768,700

Tax year 2026: Married filing separately
Taxable income over	But not over	Tax
$0	$12,400	10% of taxable income
$12,400	$50,400	$1,240 plus 12% of the excess over $12,400
$50,400	$105,700	$5,800 plus 22% of the excess over $50,400
$105,700	$201,775	$17,966 plus 24% of the excess over $105,700
$201,775	$256,225	$41,024 plus 32% of the excess over $201,775
$256,225	$384,350	$58,448 plus 35% of the excess over $256,225
$384,350	No limit	$103,291.75 plus 37% of the excess over $384,350

Tax year 2026: Head of household
Taxable income over	But not over	Tax
$0	$17,700	10% of taxable income
$17,700	$67,450	$1,770 plus 12% of the excess over $17,700
$67,450	$105,700	$7,740 plus 22% of the excess over $67,450
$105,700	$201,750	$16,155 plus 24% of the excess over $105,700
$201,750	$256,200	$39,207 plus 32% of the excess over $201,750
$256,200	$640,600	$56,631 plus 35% of the excess over $256,200
$640,600	No limit	$191,171 plus 37% of the excess over $640,600

2026 standard deduction

Standard deduction, tax year 2026
Single	$16,100
Married filing separately	$16,100
Married filing jointly and surviving spouses	$32,200
Head of household	$24,150
Additional amount, age 65+ or blind (married)	$1,650
Additional amount, age 65+ or blind (unmarried, not surviving spouse)	$2,050

The temporary $6,000 senior deduction (OBBBA sec. 70103, tax years 2025-2028) is a separate deduction and is not included here.

Filing season and refund dates

Filing season for tax year 2025 opened January 26, 2026.
Filing deadline: April 15, 2026. Extension deadline: October 15, 2026.
"Most refunds are issued within 21 days" (IRS). Status is available 24 hours after you e-file a current year return; 3 days after you e-file a prior-year return; 4 weeks after you file a paper return.
EITC/ACTC refunds: "most refunds for the Earned Income Tax Credit and the Additional Child Tax Credit to be available in bank accounts or on debit cards by March 2, 2026" (IRS).

Tax year 2027 figures

Not yet released (IRS news releases through IR-2026-109, Sept. 10, 2026, checked). Expected: Mid-October to early November 2026. Precedent: tax year 2026 adjustments released Oct. 9, 2025 (IR-2025-103); 2026 retirement plan limits released Nov. 13, 2025 (IR-2025-111).

Frequently asked questions

Do these brackets apply to the return I file in early 2027?

Yes. Tax year 2026 brackets apply to income earned in 2026, reported on the return you file in 2027. The return filed in 2026 covers tax year 2025.

What is the extra standard deduction for people 65 and older?

$1,650 per qualifying person for married filers, or $2,050 for unmarried filers who are not surviving spouses. The temporary $6,000 senior deduction (OBBBA sec. 70103, tax years 2025-2028) is a separate deduction and is not included here.

When did the 2026 filing season open and close?

The IRS began accepting tax year 2025 returns on January 26, 2026. The deadline was April 15, 2026; the extension deadline is October 15, 2026.

How long does a refund take?

Most refunds are issued within 21 days. E-filed return - 3 weeks from the date you e-filed; Mailed return - 6 or more weeks from the date we received your mailed return. Returns claiming the Earned Income Tax Credit or Additional Child Tax Credit are held until mid-February by law.