Name: US tax tables 2026
Creator: CalcBloc
License: https://creativecommons.org/licenses/by/4.0/

In force: 2026-01-01 to 2026-12-31
Currency: USD
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Income tax

Federal income tax brackets: Single

Taxable income, per year	Rate
$0 to $12,400	10%
$12,400 to $50,400	12%
$50,400 to $105,700	22%
$105,700 to $201,775	24%
$201,775 to $256,225	32%
$256,225 to $640,600	35%
Over $640,600	37%

Source: Rev. Proc. 2025-32 (2026 inflation adjustments), sections 4.01 and 4.14; Publication 1040 (2026) Tax and Earned Income Credit Tables (early-release draft): 2026 Tax Table and 2026 Tax Computation Worksheet · retrieved 2026-10-20

Federal income tax brackets: Married filing jointly

Taxable income, per year	Rate
$0 to $24,800	10%
$24,800 to $100,800	12%
$100,800 to $211,400	22%
$211,400 to $403,550	24%
$403,550 to $512,450	32%
$512,450 to $768,700	35%
Over $768,700	37%

Source: Rev. Proc. 2025-32 (2026 inflation adjustments), sections 4.01 and 4.14; Publication 1040 (2026) Tax and Earned Income Credit Tables (early-release draft): 2026 Tax Table and 2026 Tax Computation Worksheet · retrieved 2026-10-20

Federal income tax brackets: Married filing separately

Taxable income, per year	Rate
$0 to $12,400	10%
$12,400 to $50,400	12%
$50,400 to $105,700	22%
$105,700 to $201,775	24%
$201,775 to $256,225	32%
$256,225 to $384,350	35%
Over $384,350	37%

Source: Rev. Proc. 2025-32 (2026 inflation adjustments), sections 4.01 and 4.14; Publication 1040 (2026) Tax and Earned Income Credit Tables (early-release draft): 2026 Tax Table and 2026 Tax Computation Worksheet · retrieved 2026-10-20

Federal income tax brackets: Head of household

Taxable income, per year	Rate
$0 to $17,700	10%
$17,700 to $67,450	12%
$67,450 to $105,700	22%
$105,700 to $201,750	24%
$201,750 to $256,200	32%
$256,200 to $640,600	35%
Over $640,600	37%

Source: Rev. Proc. 2025-32 (2026 inflation adjustments), sections 4.01 and 4.14; Publication 1040 (2026) Tax and Earned Income Credit Tables (early-release draft): 2026 Tax Table and 2026 Tax Computation Worksheet · retrieved 2026-10-20

Federal income tax brackets: Qualifying surviving spouse

Taxable income, per year	Rate
$0 to $24,800	10%
$24,800 to $100,800	12%
$100,800 to $211,400	22%
$211,400 to $403,550	24%
$403,550 to $512,450	32%
$512,450 to $768,700	35%
Over $768,700	37%

Source: Rev. Proc. 2025-32 (2026 inflation adjustments), sections 4.01 and 4.14; Publication 1040 (2026) Tax and Earned Income Credit Tables (early-release draft): 2026 Tax Table and 2026 Tax Computation Worksheet · retrieved 2026-10-20

Standard deduction

Item	Value
Single	$16,100
Married filing jointly	$32,200
Married filing separately	$16,100
Head of household	$24,150
Qualifying surviving spouse	$32,200
Additional amount, age 65+ or blind: married (per condition)	$1,650
Additional amount, age 65+ or blind: single or head of household (per condition)	$2,050

Source: Rev. Proc. 2025-32 (2026 inflation adjustments), sections 4.01 and 4.14; Publication 1040 (2026) Tax and Earned Income Credit Tables (early-release draft): 2026 Tax Table and 2026 Tax Computation Worksheet · retrieved 2026-10-20

Child tax credit and credit for other dependents

Item	Value
Child tax credit per qualifying child	$2,200
Refundable portion per child (maximum)	$1,700
Phase-out starts: married filing jointly (MAGI)	$400,000
Phase-out starts: other filers (MAGI)	$200,000
Credit for other dependents	$500

Source: Rev. Proc. 2025-32, section 4.05 (child tax credit); Schedule 8812 (Form 1040) 2026 draft, Part I and Part II-A; Instructions for Schedule 8812 (2026) draft · retrieved 2026-10-20

Employee

Employee contributions

Social Security and Medicare (employee share)

Item	Value
Social Security rate	6.2%
Social Security wage base	$184,500
Medicare rate (no wage limit)	1.45%
Additional Medicare Tax	0.9%
Additional Medicare Tax withholding starts above (any filing status)	$200,000

Source: IRS Publication 15 (2026), (Circular E), section 9: Tax rates and the social security wage base limit; IRS Tax Topic 560, Additional Medicare Tax · retrieved 2026-10-20

Supplemental wage (bonus) withholding

Item	Value
Optional flat rate	22%
Mandatory rate on supplemental wages above the threshold	37%
Mandatory-rate threshold (per year)	$1,000,000

Source: IRS Publication 15 (2026), What's New and section 7 (Supplemental Wages) · retrieved 2026-10-20

Employer

Employer costs

Social Security and Medicare (employer share)

Item	Value
Social Security rate (employer pays the same rate as the employee)	6.2%
Social Security wage base	$184,500
Medicare rate (employer pays the same rate as the employee)	1.45%

Additional Medicare Tax is employee-only: there is no employer match.

Source: IRS Publication 15 (2026), (Circular E), section 9: Tax rates and the social security wage base limit; IRS Tax Topic 560, Additional Medicare Tax · retrieved 2026-10-20

Federal unemployment tax (FUTA)

Item	Value
Gross FUTA rate	6%
FUTA wage base (per employee, per year)	$7,000
Maximum credit for state unemployment tax paid	5.4%
Net FUTA rate after the full credit	0.6%

Source: IRS Publication 15 (2026), (Circular E), Employer's Tax Guide, section 14: Federal Unemployment (FUTA) Tax · retrieved 2026-10-20

FUTA credit reduction states

Item	Value
California (advance-based reduction)	1.5%

Provisional: the Department of Labor publishes the final list after 10 November.

Source: U.S. Department of Labor, Potential 2026 Federal Unemployment Tax Act (FUTA) Credit Reductions · retrieved 2026-10-20

Other

Other rates

401(k), 403(b) and 457(b) elective deferral limits

Item	Value
Elective deferral limit	$24,500
Catch-up contribution, age 50+	$8,000
Catch-up contribution, age 60 to 63	$11,250

Source: IRS IR-2025-111 (Nov. 13, 2025): 401(k) limit increases to $24,500 for 2026, IRA limit increases to $7,500 · retrieved 2026-10-20

IRA contribution limits

Item	Value
IRA contribution limit (traditional and Roth)	$7,500
Catch-up contribution, age 50+	$1,100

Source: IRS news release IR-2025-111 (13 November 2025): 401(k) limit increases to $24,500 for 2026, IRA limit increases to $7,500 · retrieved 2026-11-09

HSA contribution limits

Item	Value
Self-only coverage	$4,400
Family coverage	$8,750

Source: Rev. Proc. 2025-19, section 2 (2026 HSA inflation-adjusted amounts) · retrieved 2026-10-20

By region

Regional tables

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CalcBloc (2026). US tax tables 2026. Figures from official sources, last checked 2026-11-09. https://calcbloc.com/us/tax-tables/2026

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<table style="border-collapse:collapse;font:14px/1.4 system-ui,sans-serif">
  <caption style="text-align:left;font-weight:600;padding:4px 8px">Federal income tax brackets: Single (2026)</caption>
  <thead><tr><th style="text-align:left;padding:4px 8px">Taxable income, per year</th><th style="text-align:right;padding:4px 8px">Rate</th></tr></thead>
  <tbody>
    <tr><td style="padding:4px 8px;border-top:1px solid #ddd">$0 to $12,400</td><td style="padding:4px 8px;border-top:1px solid #ddd;text-align:right">10%</td></tr>
    <tr><td style="padding:4px 8px;border-top:1px solid #ddd">$12,400 to $50,400</td><td style="padding:4px 8px;border-top:1px solid #ddd;text-align:right">12%</td></tr>
    <tr><td style="padding:4px 8px;border-top:1px solid #ddd">$50,400 to $105,700</td><td style="padding:4px 8px;border-top:1px solid #ddd;text-align:right">22%</td></tr>
    <tr><td style="padding:4px 8px;border-top:1px solid #ddd">$105,700 to $201,775</td><td style="padding:4px 8px;border-top:1px solid #ddd;text-align:right">24%</td></tr>
    <tr><td style="padding:4px 8px;border-top:1px solid #ddd">$201,775 to $256,225</td><td style="padding:4px 8px;border-top:1px solid #ddd;text-align:right">32%</td></tr>
    <tr><td style="padding:4px 8px;border-top:1px solid #ddd">$256,225 to $640,600</td><td style="padding:4px 8px;border-top:1px solid #ddd;text-align:right">35%</td></tr>
    <tr><td style="padding:4px 8px;border-top:1px solid #ddd">Over $640,600</td><td style="padding:4px 8px;border-top:1px solid #ddd;text-align:right">37%</td></tr>
  </tbody>
</table>
<p style="font:12px system-ui,sans-serif">Powered by <a href="https://calcbloc.com/us/tax-tables/2026">CalcBloc</a>. Effective 2026-01-01 to 2026-12-31.</p>

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Official sources

irs.govPublication 15-T (2026), Federal Income Tax Withholding Methods · retrieved 2026-10-20
irs.govPublication 15 (2026), (Circular E), Employer's Tax Guide · retrieved 2026-10-20
irs.govRev. Proc. 2025-32 (2026 inflation adjustments), sections 2.12 and 4.26 · retrieved 2026-11-07
irs.govForm W-4 (2026), Employee's Withholding Certificate · retrieved 2026-10-20
irs.govPublication 505 (2026), Tax Withholding and Estimated Tax · retrieved 2026-10-20
irs.govForm 1040-ES (2026), Estimated Tax for Individuals · retrieved 2026-10-20
irs.govSchedule 1-A (Form 1040) 2026, Additional Deductions (early-release draft, revised 9/4/26) · retrieved 2026-10-20
irs.govSchedule 8812 (Form 1040) 2026, Credits for Qualifying Children and Other Dependents (early-release draft) · retrieved 2026-10-20
irs.govInstructions for Schedule 8812 (Form 1040) 2026 (early-release draft) · retrieved 2026-10-20
irs.govPublication 1040 (2026), Tax and Earned Income Credit Tables: 2026 Tax Table and Tax Computation Worksheet (early-release draft) · retrieved 2026-10-20
irs.govWorking Families Tax Cuts: Individuals and workers (tips, overtime, seniors, car loan interest) · retrieved 2026-10-20
irs.govWorking Families Tax Cuts provisions (charitable deduction for non-itemizers, Section 70424) · retrieved 2026-10-20
irs.govChild Tax Credit · retrieved 2026-10-16
irs.govIRS news release IR-2025-111 (13 November 2025): 401(k) limit increases to $24,500 for 2026, IRA limit increases to $7,500 · retrieved 2026-11-09
irs.govRev. Proc. 2025-19: 2026 HSA limits · retrieved 2026-10-20
irs.govTopic no. 560, Additional Medicare Tax · retrieved 2026-10-20
irs.govInstructions for Form 1040 (2025), line 16 (Tax Table rule; 2026 instructions not yet published) · retrieved 2026-10-20
irs.govInstructions for Form 940 (2026), early-release draft (Sep 22, 2026) · retrieved 2026-10-20
irs.govSchedule A (Form 940) for 2026 (early-release draft) · retrieved 2026-10-20
oui.doleta.govPotential 2026 FUTA Credit Reductions · retrieved 2026-10-20
irs.govSchedule SE (Form 1040) 2026 (early-release draft) · retrieved 2026-10-16
law.cornell.edu26 U.S.C. 199A, Qualified business income · retrieved 2026-11-07
irs.govForm 8995 (2026), Qualified Business Income Deduction Simplified Computation (early-release draft) · retrieved 2026-11-07
irs.govForm 8995-A (2026), Qualified Business Income Deduction (early-release draft) · retrieved 2026-11-07
oui.doleta.govU.S. Department of Labor, Potential 2026 Federal Unemployment Tax Act (FUTA) Credit Reductions · retrieved 2026-10-20

How every figure is checked: methodology. All datasets: CalcBloc data.

US tax tables 2026

Income tax

Federal income tax brackets: Single

Federal income tax brackets: Married filing jointly

Federal income tax brackets: Married filing separately

Federal income tax brackets: Head of household

Federal income tax brackets: Qualifying surviving spouse

Standard deduction

Child tax credit and credit for other dependents

Employee contributions

Social Security and Medicare (employee share)

Supplemental wage (bonus) withholding

Employer costs

Social Security and Medicare (employer share)

Federal unemployment tax (FUTA)

FUTA credit reduction states

Other rates

401(k), 403(b) and 457(b) elective deferral limits

IRA contribution limits

HSA contribution limits

Regional tables

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