2026 federal income tax brackets & standard deduction
These are the 2026 figures from IRS Rev. Proc. 2025-32. Your taxable income is your income after the standard deduction (and any other deductions), and the brackets are marginal — each rate applies only to the dollars inside its band.
Standard deduction (2026)
- Single / married filing separately: $16,100
- Married filing jointly: $32,200
- Head of household: $24,150
Single
| Rate | Taxable income |
|---|---|
| 10.0% | $0 – $12,399 |
| 12.0% | $12,400 – $50,399 |
| 22.0% | $50,400 – $105,699 |
| 24.0% | $105,700 – $201,774 |
| 32.0% | $201,775 – $256,224 |
| 35.0% | $256,225 – $640,599 |
| 37.0% | $640,600+ |
Married filing jointly
| Rate | Taxable income |
|---|---|
| 10.0% | $0 – $24,799 |
| 12.0% | $24,800 – $100,799 |
| 22.0% | $100,800 – $211,399 |
| 24.0% | $211,400 – $403,549 |
| 32.0% | $403,550 – $512,449 |
| 35.0% | $512,450 – $768,699 |
| 37.0% | $768,700+ |
Head of household
| Rate | Taxable income |
|---|---|
| 10.0% | $0 – $17,699 |
| 12.0% | $17,700 – $67,449 |
| 22.0% | $67,450 – $105,699 |
| 24.0% | $105,700 – $201,774 |
| 32.0% | $201,775 – $256,199 |
| 35.0% | $256,200 – $640,599 |
| 37.0% | $640,600+ |
Source: IRS Rev. Proc. 2025-32 (tax year 2026). Self-employed? These income-tax brackets sit on top of self-employment tax — the calculator combines both.
Common questions
How much should I set aside for taxes as a 1099 contractor in 2026?
A common rule of thumb is 25–30% of your net self-employment profit, but the right number depends on your income and filing status. This calculator gives you an exact 2026 federal figure — for a single filer netting $80,000 it works out to about 24% of profit once self-employment tax and income tax are combined.
What is self-employment tax and why do I owe it?
Self-employment tax is the 15.3% that covers Social Security (12.4%) and Medicare (2.9%). As a W-2 employee your employer pays half; when you're self-employed you pay both halves — but you get to deduct one-half of it from your income. It applies to 92.35% of your net profit.
When are quarterly estimated taxes due?
For the 2026 tax year the federal estimated-tax deadlines are April 15 2026, June 15 2026, September 15 2026, and January 15 2027. Miss them and the IRS can charge an underpayment penalty even if you pay in full at filing.
Does this include state taxes?
No. This tool covers federal self-employment and income tax only. State and local income taxes vary widely and are not included — add your state's rate separately.
Is this tax advice?
No. It's an educational estimate built on published IRS and SSA figures. Confirm with a tax professional before you file or pay.