The IRS has released the tax year 2026 inflation adjustments for more than 60 tax provisions, including the federal income tax bracket thresholds and the standard deduction. These amounts generally apply to 2026 income reported on tax returns filed in 2027.
Below you’ll find the updated bracket thresholds by filing status, what’s new under OBBBA, and quick links to estimate your after-tax take-home pay using our calculators.
💡 Important
Tax brackets apply to taxable income (after deductions), not your gross salary.
These are federal brackets only. Your net pay may also include state/local income tax and payroll taxes.
1. What’s New in US Tax Year 2026
The main changes for most taxpayers are (1) a higher standard deduction and (2) inflation-adjusted income thresholds for each marginal tax rate. The IRS also highlights several updated credits, exclusions, and limits for 2026.
🔎 Fast way to see your real result
Use the Take-Home Pay Calculator to estimate your net pay after federal taxes, payroll deductions, and (where applicable) state taxes.
2. Standard Deduction for 2026
For tax year 2026, the IRS standard deduction amounts increase under OBBBA.
| Filing Status | Standard Deduction (2026) |
|---|---|
| Single | $16,100 |
| Married Filing Separately | $16,100 |
| Married Filing Jointly / Surviving Spouse | $32,200 |
| Head of Household | $24,150 |
(For comparison, the IRS also noted the OBBBA standard deduction amounts for tax year 2025: $15,750 Single/MFS, $31,500 MFJ, and $23,625 HOH.)
3. US Federal Income Tax Brackets (2026)
The seven marginal tax rates remain 10%, 12%, 22%, 24%, 32%, 35%, and 37%, but the income thresholds for each bracket rise with inflation for 2026.
⚠️ Brackets are progressive
Only the portion of your taxable income within a bracket is taxed at that bracket’s rate. Moving into a higher bracket doesn’t mean your entire income is taxed at that higher rate.
Married Filing Jointly (MFJ) / Surviving Spouse
| Marginal Rate | Taxable Income (From) | Taxable Income (To) |
|---|---|---|
| 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 |
Single
| Marginal Rate | Taxable Income (From) | Taxable Income (To) |
|---|---|---|
| 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 |
Head of Household (HOH)
| Marginal Rate | Taxable Income (From) | Taxable Income (To) |
|---|---|---|
| 10% | $0 | $17,700 |
| 12% | $17,701 | $67,450 |
| 22% | $67,451 | $105,700 |
| 24% | $105,701 | $201,750 |
| 32% | $201,751 | $256,200 |
| 35% | $256,201 | $640,600 |
| 37% | $640,601 | And over |
Married Filing Separately (MFS)
| Marginal Rate | Taxable Income (From) | Taxable Income (To) |
|---|---|---|
| 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 | $384,350 |
| 37% | $384,351 | And over |
4. Other Key 2026 Inflation Adjustments (Worth Knowing)
Beyond brackets and the standard deduction, the IRS also updated several limits that affect families, employers, and international taxpayers. Here are some of the most commonly searched items.
✅ Highlights
AMT exemption: $90,100 (unmarried) and $140,200 (MFJ), with phaseouts starting at $500,000 and $1,000,000 respectively.
Estate tax basic exclusion: $15,000,000 for decedents who die during 2026.
Adoption credit: up to $17,670, with up to $5,120 refundable.
EITC max (3+ children): $8,231.
Qualified transportation / parking: $340 per month.
Health FSA salary reduction limit: $3,400 (carryover max $680 if plan allows).
Foreign earned income exclusion: $132,900.
Annual gift exclusion: $19,000 (non-citizen spouse gift exclusion $194,000).
5. Items That (Mostly) Didn’t Change
The IRS also noted several items that are not adjusted for inflation by statute (or remain at the same level).
- Personal exemption: remains at $0.
- Itemized deductions limitation: the prior limitation was eliminated; however, the IRS notes a limitation on the tax benefit from itemized deductions for taxpayers in the highest bracket (37%).
- Lifetime Learning Credit phaseout: the MAGI range used for phaseout has not been indexed for inflation for years after 2020.
6. Estimate Your 2026 Take-Home Pay (Fast)
Brackets and deductions are useful, but most people really want one answer: “What will I actually take home?”
- Start with your gross income (salary, hourly, or monthly).
- Estimate deductions (standard vs itemized), then apply federal brackets + payroll taxes.
- Add state/local taxes (if applicable) to get a realistic net pay figure.
🧮 Use our calculators
Take-Home Pay Calculator (best for a full estimate) + convert your income first if needed: Salary to Hourly, Monthly to Hourly, Hourly to Salary.
🎯 Key Takeaways
- The IRS released 2026 inflation adjustments (used for returns filed in 2027).
- Standard deduction increases to $16,100 (Single/MFS), $32,200 (MFJ), and $24,150 (HOH).
- Marginal rates stay the same (10%–37%), but bracket thresholds rise with inflation.
- Many other limits move too (EITC, FEIE, FSA limit, transport benefit, etc.).
- To understand your real outcome, estimate your take-home pay rather than only reading the brackets.
7. Frequently Asked Questions
Do these 2026 brackets apply to my 2026 paycheck?
The 2026 brackets apply to your tax year 2026 income and are generally used on returns filed in 2027. Withholding rules may be updated during the year, but your final tax is based on your total annual income and deductions.
What is the standard deduction for 2026?
$16,100 for Single and Married Filing Separately, $32,200 for Married Filing Jointly (and Surviving Spouse), and $24,150 for Head of Household.
How do I estimate my net pay after federal tax?
Use our Take-Home Pay Calculator. If you need to convert your pay first, use Salary to Hourly, Monthly to Hourly, or Hourly to Salary.
Do these brackets include Social Security and Medicare?
No. These are federal income tax brackets only. Payroll taxes (like Social Security and Medicare) are separate and can significantly affect take-home pay.
8. Final Thoughts
The 2026 bracket thresholds and standard deduction changes are designed to reflect inflation and legislative updates under OBBBA. For most people, the practical move is simple: estimate your take-home pay using your filing status and typical deductions, then adjust for your state.
If you want the quickest answer for your situation, run your numbers through the calculator below.