The United States taxes income in tiers. Your earnings are divided into bands, and each band is taxed at its own rate, which is why the rate on your first dollar is far lower than the rate on your last. The table below lays out the 2026 federal income tax brackets for every filing status, so you can see precisely where your income lands and what rate applies to each slice of it.
These are the same brackets the IRS uses to work out what you owe before any state tax enters the picture, and they are the exact figures built into our payroll and income tax calculators.
| Tax Rate | Single | Married (Joint) | Married (Separate) | Head of Household |
|---|---|---|---|---|
| 10% | Up to $12,400 | Up to $24,800 | Up to $12,400 | Up to $17,700 |
| 12% | $12,400 – $50,400 | $24,800 – $100,800 | $12,400 – $50,400 | $17,700 – $67,450 |
| 22% | $50,400 – $105,700 | $100,800 – $211,400 | $50,400 – $105,700 | $67,450 – $105,700 |
| 24% | $105,700 – $201,775 | $211,400 – $403,550 | $105,700 – $201,775 | $105,700 – $201,775 |
| 32% | $201,775 – $256,225 | $403,550 – $512,450 | $201,775 – $256,225 | $201,775 – $256,225 |
| 35% | $256,225 – $640,600 | $512,450 – $768,600 | $256,225 – $384,300 | $256,225 – $640,600 |
| 37% | Over $640,600 | Over $768,600 | Over $384,300 | Over $640,600 |
Brackets apply to federal taxable income — income after deductions and exemptions, not your gross salary. The U.S. system is progressive: each rate applies only to the income inside its own bracket, never to your whole income.
How to read the federal tax brackets
Each row shows an income range and the rate that applies to the money you earn inside that range. As your income grows and crosses into a higher band, only the portion above the threshold is taxed at the higher rate. The dollars below it keep their lower rates. This tiered design is what people mean when they call the system progressive, and it applies to every filing status, from single to married filing jointly to head of household.
Marginal rate versus effective rate
Your marginal rate is the rate that applies to your next dollar of income, which is the top band your earnings reach. Your effective rate is the average rate you actually pay across all your income once every band is accounted for, and it is always lower than your marginal rate. Confusing the two leads to a common myth: that earning a little more can push your whole salary into a higher bracket and leave you worse off. That does not happen. A raise only ever taxes the new dollars at the higher rate, so more income always means more money in your pocket.
How the brackets shape your paycheck
Your employer uses these brackets, along with the details on your W-4, to decide how much federal tax to withhold from each paycheck. Pre-tax deductions such as traditional 401(k) contributions lower the income that gets taxed, which can keep more of your earnings in the lower bands. To see how the brackets translate into real take-home pay for your own salary, run your numbers through the payroll calculator.
Frequently asked questions
Does moving into a higher tax bracket lower my take-home pay?
No. Only the income above each threshold is taxed at the higher rate. The rest of your income keeps its lower rates, so earning more always leaves you with more after tax.
Are these federal brackets the same in every state?
Yes. Federal income tax brackets apply nationwide. State income tax is separate and is charged on top of federal tax, and it varies widely from one state to another.
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