# Federal income tax calculator (2026 brackets)

> The 2026 federal income tax brackets and standard deduction ($16,100 single, $32,200 married filing jointly) from IRS Rev. Proc. 2025-32, with a free calculator.

Canonical page: https://superbooks.io/tools/us-income-tax-calculator/

For 2026 the standard deduction is $16,100 for single filers and $32,200 for married couples filing jointly, and seven rates apply, from 10% to 37%. Enter your income to see the tax, your marginal rate and your effective rate.

Formula: Taxable income = income − standard deduction. Tax = the sum, bracket by bracket, of the rate × the part of taxable income that falls in that bracket. Itemized and other deductions, credits, capital gains rates, self-employment tax and state tax are not included.

GET https://app.superbooks.io/api/tools/us-income-tax

## 2026 brackets, 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% | Over $640,600 |

## 2026 brackets, 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% | Over $768,700 |

## Sources (last checked 2026-10-21)

- [IRS Rev. Proc. 2025-32: 2026 tax brackets and standard deduction](https://www.irs.gov/pub/irs-drop/rp-25-32.pdf)

Informational estimate, not tax advice. SuperBooks does not prepare or file tax forms.

## Questions

### What are the 2026 federal income tax brackets?

For single filers: 10% up to $12,400, 12% to $50,400, 22% to $105,700, 24% to $201,775, 32% to $256,225, 35% to $640,600 and 37% above. For married couples filing jointly: 10% up to $24,800, 12% to $100,800, 22% to $211,400, 24% to $403,550, 32% to $512,450, 35% to $768,700 and 37% above.

### What is the 2026 standard deduction?

$16,100 for single filers, $32,200 for married couples filing jointly and $24,150 for heads of household.

### What does this calculator leave out?

Itemized and other deductions, tax credits, the lower rates on capital gains and qualified dividends, self-employment tax and state income tax. It shows the tax on ordinary income after the standard deduction, for single filers and married couples filing jointly.