What are the 2026 federal income tax brackets for single filers?

For a single filer in 2026 the marginal rates are: 10% on taxable income up to $12,400; 12% from $12,401 to $50,400; 22% from $50,401 to $105,700; 24% from $105,701 to $201,775; 32% from $201,776 to $256,225; 35% from $256,226 to $640,600; and 37% above $640,600.

Are brackets taxed at one flat rate on my whole income?

No. The US system is marginal: only the income inside each band is taxed at that band's rate. A single filer with $60,000 of taxable income pays 10% on the first $12,400, 12% on the next portion, and 22% only on the amount above $50,400—so their effective rate is well below their top marginal rate.

What is the standard deduction for 2026?

For tax year 2026 the standard deduction is $16,100 for single filers and married individuals filing separately, $32,200 for married couples filing jointly, and $24,150 for heads of household. Brackets apply to taxable income, which is your income after the standard (or itemized) deduction, so the first dollars of a freelancer's profit are often not taxable at all.

Did the One Big Beautiful Bill change the 2026 brackets?

The One Big Beautiful Bill made earlier temporary tax provisions permanent and adjusted amounts for inflation. The 2026 rates themselves remain the familiar 10%, 12%, 22%, 24%, 32%, 35% and 37% structure, with thresholds shifted upward for inflation and the standard deduction raised for 2025 and 2026.

Do these brackets apply to self-employment income?

Yes. Self-employment profit is ordinary income taxed through the same brackets, but freelancers first deduct business expenses, half of their self-employment tax and their standard deduction. Run your numbers through our Contractor Tax Estimator, which applies the 2026 brackets automatically and also models the 15.3% self-employment tax.

2026 Tax Brackets: Federal Income Tax Rates (Single & Married)

6 min read · Updated September 8, 2026

The 2026 Rates at a Glance

For tax year 2026 (returns filed in 2027), the federal income tax uses seven marginal rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%. The IRS published the official inflation-adjusted thresholds on October 9, 2025, together with the standard deduction amounts raised under the One Big Beautiful Bill. The tables below show the 2026 figures for the two most common filing statuses.

2026 Standard Deduction

The standard deduction for 2026 is $16,100 for single filers and married individuals filing separately, $32,200 for married couples filing jointly, and $24,150 for heads of household. Most freelancers subtract the standard deduction from their profit before any bracket applies—only the income above it is taxed.

Single (and Married Filing Separately)

These thresholds apply to taxable income after the $16,100 standard deduction for a single filer.

2026 — Single
Marginal rate	Taxable income (2026)
10%	$0 – $12,400
12%	$12,401 – $50,400
22%	$50,401 – $105,700
24%	$105,701 – $201,775
32%	$201,776 – $256,225
35%	$256,226 – $640,600
37%	$640,601 and over

Married Filing Jointly

These thresholds apply to combined taxable income after the $32,200 standard deduction for a married couple.

2026 — Married Filing Jointly
Marginal rate	Taxable income (2026)
10%	$0 – $24,800
12%	$24,801 – $100,800
22%	$100,801 – $211,400
24%	$211,401 – $403,550
32%	$403,551 – $512,450
35%	$512,451 – $768,700
37%	$768,701 and over

Marginal vs Effective: Why the Top Rate Isn't What You Pay

Because rates are marginal, hitting a new bracket only taxes the dollars above that threshold at the higher rate. Consider a single filer with $60,000 of taxable income in 2026: the first $12,400 is taxed at 10%, the next $38,000 at 12%, and just $9,600 at 22%. The total federal income tax is about $7,912—an effective rate near 13%, not 22%.

For self-employed people the picture also includes 15.3% self-employment tax, the deduction for half of it, and the standard deduction applied to profit rather than gross revenue. The cleanest way to see your own effective rate is to run your real numbers through the estimator rather than interpolating from a table.

Apply These Brackets to Your Income

The estimator applies the 2026 brackets and self-employment tax to your profit automatically—see your tax and net income in seconds.

Use the 2026 Estimator →How Much to Set Aside

Frequently Asked Questions

Answers to common questions about using this calculator.