By Income Tax Service Editorial — Reviewed by Diyan Yap, EA (IRS Enrolled Agent) — Updated July 19, 2026
Quick answer: For 2026, the standard deduction is $32,200 for married couples filing jointly, $16,100 for single filers, and $24,150 for heads of household. All seven federal tax rates stay the same (10% to 37%), but every bracket threshold moved up roughly 2.7% for inflation under IRS Revenue Procedure 2025-32.
Key facts:
- Standard deduction 2026: $32,200 (married filing jointly), $16,100 (single), $24,150 (head of household)
- The seven tax rates are unchanged: 10%, 12%, 22%, 24%, 32%, 35%, 37%
- The top 37% rate starts at $640,600 (single) and $768,700 (married filing jointly)
- Personal exemption remains $0 — permanently, under the One Big Beautiful Bill Act (OBBBA)
- Brackets and deductions rose about 2.7% from 2025 levels
These numbers apply to tax year 2026 — the return you will file in early 2027. If you are filing your 2025 return, the 2025 figures (listed below) still apply.
How much is the standard deduction in 2026?
The 2026 standard deduction is $32,200 for married couples filing jointly, $16,100 for single filers and married individuals filing separately, and $24,150 for heads of household. Here is the year-over-year change:
| Filing status | 2025 | 2026 | Increase |
|---|---|---|---|
| Married filing jointly | $31,500 | $32,200 | +$700 |
| Single / married filing separately | $15,750 | $16,100 | +$350 |
| Head of household | $23,625 | $24,150 | +$525 |
Because the standard deduction is subtracted before your income touches the brackets, a married couple’s first $32,200 of income is effectively taxed at 0%. Roughly nine out of ten taxpayers claim the standard deduction rather than itemizing — though the higher SALT deduction cap is changing that math for some homeowners in 2026.
Taxpayers age 65 and older get more on top of this: the regular age-based addition plus the new $6,000 senior bonus deduction that runs from 2025 through 2028.
What are the 2026 federal tax brackets?
The 2026 federal tax brackets keep the same seven rates as 2025, with every threshold adjusted upward about 2.7% for inflation. These are the taxable-income thresholds — your income after the standard deduction or itemized deductions:
| Rate | Single (taxable income) | Married filing jointly |
|---|---|---|
| 10% | up to $12,400 | up to $24,800 |
| 12% | over $12,400 | over $24,800 |
| 22% | over $50,400 | over $100,800 |
| 24% | over $105,700 | over $211,400 |
| 32% | over $201,775 | over $403,550 |
| 35% | over $256,225 | over $512,450 |
| 37% | over $640,600 | over $768,700 |
The inflation adjustment matters even if your pay didn’t change: with brackets moving up while your income stays flat, slightly more of your income is taxed at lower rates in 2026 than in 2025.
How do marginal tax brackets actually work?
Marginal brackets tax each slice of your income at its own rate — you never pay your top rate on your whole income. This is the single most misunderstood thing in the tax code, so here is a worked example.
Say Maria is single with $76,100 of wages in 2026 and takes the standard deduction:
- Standard deduction: $76,100 − $16,100 = $60,000 taxable income
- First slice: 10% on the first $12,400 = $1,240
- Second slice: 12% on income from $12,400 to $50,400 ($38,000) = $4,560
- Third slice: 22% on income from $50,400 to $60,000 ($9,600) = $2,112
Maria’s total federal income tax is $7,912. She is “in the 22% bracket,” but her effective rate on her $76,100 of wages is only about 10.4%. Getting a raise can never make you take home less because of brackets — only the new dollars get taxed at the higher rate.
What else changed for 2026?
Beyond the brackets, Revenue Procedure 2025-32 — the first inflation adjustment ruling issued after the One Big Beautiful Bill Act — updated more than 60 provisions. The ones most people will notice:
- Personal exemption: $0, permanently. OBBBA made the elimination permanent, so the larger standard deduction continues to do that job.
- AMT exemption: $90,100 for singles (phaseout begins at $500,000) and $140,200 for joint filers (phaseout begins at $1,000,000).
- Capital gains thresholds also shifted up — the 0% long-term rate now covers taxable income up to $49,450 (single) / $98,900 (joint).
- Family provisions: the Child Tax Credit is $2,200 per child for 2026, with up to $1,700 refundable.
Remember also that several brand-new OBBBA deductions stack on top of the standard deduction in 2026 without itemizing: the tips deduction (up to $25,000), the overtime deduction (up to $12,500 single), the car-loan interest deduction (up to $10,000), and — new this year — a charitable deduction of up to $1,000 ($2,000 joint) for people who don’t itemize. If you qualify for any of these, your real taxable income may be meaningfully lower than a simple bracket lookup suggests.
What should you do now?
Halfway through 2026 is exactly the right time to act on these numbers, not just read them:
- Check your withholding. If your W-4 hasn’t been updated since 2024, the new brackets plus OBBBA’s new deductions (tips, overtime, car-loan interest) may mean you are over- or under-withholding.
- Run the itemize-vs-standard math again. With the standard deduction at $32,200 (joint) but the SALT cap now $40,000, some homeowners flip back to itemizing in 2026.
- Time income where you can. If you are near a bracket edge — especially the $105,700/$211,400 line where 24% begins — deferring or accelerating income can hold more of it in lower slices.
- Self-employed? Recalculate your quarterly estimated payments against the new brackets before the September 15 payment.
A credentialed tax professional — like an IRS Enrolled Agent — can run these numbers against your actual situation in under an hour, which is usually worth far more than it costs.
FAQ
Did tax rates go up in 2026? No. The seven rates are identical to 2025 (10%–37%). Only the income thresholds changed, rising about 2.7% for inflation, which slightly lowers tax at the same income.
What is the 2026 standard deduction for a married couple? $32,200 for married couples filing jointly — up $700 from $31,500 in 2025. Each spouse 65 or older adds the age-based extra amount plus the temporary $6,000 senior deduction if income limits are met.
When do the 2026 brackets apply? To income you earn January 1 through December 31, 2026 — the return filed in early 2027. Returns filed in early 2026 use the 2025 figures.
Is there still a personal exemption in 2026? No. It remains $0 and the One Big Beautiful Bill Act made that permanent. The larger standard deduction replaced it.
What income puts me in the top 37% bracket in 2026? Taxable income above $640,600 (single) or $768,700 (married filing jointly) — and only the dollars above those thresholds are taxed at 37%.
Sources
- IRS: Tax inflation adjustments for tax year 2026, including OBBBA amendments
- IRS Revenue Procedure 2025-32 (PDF)
- Tax Foundation: 2026 Tax Brackets and Federal Income Tax Rates
This article is for educational purposes only and is not tax, legal, or financial advice. Tax rules change and individual situations vary — consult a qualified tax professional about your specific circumstances.