Resource Center — Tax Tables
2026 and 2025
tax tables.
Federal tax brackets, standard deductions, credits, capital gains rates and contribution limits for each filing status. Select a table to open it.
Federal income tax brackets
Single
| Tax rate | 2026 taxable income | 2025 taxable income |
|---|---|---|
| 10% | $0 – $12,400 | $0 – $11,925 |
| 12% | $12,401 – $50,400 | $11,926 – $48,475 |
| 22% | $50,401 – $105,700 | $48,476 – $103,350 |
| 24% | $105,701 – $201,775 | $103,351 – $197,300 |
| 32% | $201,776 – $256,225 | $197,301 – $250,525 |
| 35% | $256,226 – $640,600 | $250,526 – $626,350 |
| 37% | Over $640,600 | Over $626,350 |
Married filing jointly / Qualifying surviving spouse
| Tax rate | 2026 taxable income | 2025 taxable income |
|---|---|---|
| 10% | $0 – $24,800 | $0 – $23,850 |
| 12% | $24,801 – $100,800 | $23,851 – $96,950 |
| 22% | $100,801 – $211,400 | $96,951 – $206,700 |
| 24% | $211,401 – $403,550 | $206,701 – $394,600 |
| 32% | $403,551 – $512,450 | $394,601 – $501,050 |
| 35% | $512,451 – $768,700 | $501,051 – $751,600 |
| 37% | Over $768,700 | Over $751,600 |
Head of household
| Tax rate | 2026 taxable income | 2025 taxable income |
|---|---|---|
| 10% | $0 – $17,700 | $0 – $17,000 |
| 12% | $17,701 – $67,450 | $17,001 – $64,850 |
| 22% | $67,451 – $105,700 | $64,851 – $103,350 |
| 24% | $105,701 – $201,750 | $103,351 – $197,300 |
| 32% | $201,751 – $256,200 | $197,301 – $250,500 |
| 35% | $256,201 – $640,600 | $250,501 – $626,350 |
| 37% | Over $640,600 | Over $626,350 |
Married filing separately
| Tax rate | 2026 taxable income | 2025 taxable income |
|---|---|---|
| 10% | $0 – $12,400 | $0 – $11,925 |
| 12% | $12,401 – $50,400 | $11,926 – $48,475 |
| 22% | $50,401 – $105,700 | $48,476 – $103,350 |
| 24% | $105,701 – $201,775 | $103,351 – $197,300 |
| 32% | $201,776 – $256,225 | $197,301 – $250,525 |
| 35% | $256,226 – $384,350 | $250,526 – $375,800 |
| 37% | Over $384,350 | Over $375,800 |
Find your taxable income on Form 1040, then find your rate. Each rate applies only to the income inside its range. Sources: Rev. Proc. 2025-32 (2026) and Rev. Proc. 2024-40 (2025).
Standard deduction
| Filing status | 2026 | 2025 |
|---|---|---|
| Single | $16,100 | $15,750 |
| Married filing jointly / Qualifying surviving spouse | $32,200 | $31,500 |
| Head of household | $24,150 | $23,625 |
| Married filing separately | $16,100 | $15,750 |
| Extra amount, age 65+ or blind: married (each) | $1,650 | $1,600 |
| Extra amount, age 65+ or blind: unmarried | $2,050 | $2,000 |
The 2025 amounts include the increase from the July 2025 law (Public Law 119-21).
Earned Income Tax Credit (EITC)
| Qualifying children | 2026 maximum credit | 2025 maximum credit | 2026 income limit: Single, HOH, QSS | 2025 income limit: Single, HOH, QSS | 2026 income limit: MFJ | 2025 income limit: MFJ |
|---|---|---|---|---|---|---|
| None | $664 | $649 | $19,540 | $19,104 | $26,820 | $26,214 |
| 1 | $4,427 | $4,328 | $51,593 | $50,434 | $58,863 | $57,554 |
| 2 | $7,316 | $7,152 | $58,629 | $57,310 | $65,899 | $64,430 |
| 3 or more | $8,231 | $8,046 | $62,974 | $61,555 | $70,244 | $68,675 |
Income limit means earned income and adjusted gross income must each be less than the amount shown. Investment income limit: $12,200 (2026), $11,950 (2025).
Child Tax Credit and credit for other dependents
| Item | 2026 | 2025 |
|---|---|---|
| Child Tax Credit, per child under 17 | $2,200 | $2,200 |
| Refundable portion, per child (maximum) | $1,700 | $1,700 |
| Credit for other dependents | $500 | $500 |
| Phase-out starts: married filing jointly | $400,000 | $400,000 |
| Phase-out starts: all others | $200,000 | $200,000 |
The credit goes down by $50 for each $1,000 of modified AGI above the phase-out amount. The child and the taxpayer need valid Social Security numbers.
Long-term capital gains and qualified dividends
2026
| Filing status | 0% rate | 15% rate | 20% rate |
|---|---|---|---|
| Single | Up to $49,450 | $49,451 – $545,500 | Over $545,500 |
| Married filing jointly / QSS | Up to $98,900 | $98,901 – $613,700 | Over $613,700 |
| Head of household | Up to $66,200 | $66,201 – $579,600 | Over $579,600 |
| Married filing separately | Up to $49,450 | $49,451 – $306,850 | Over $306,850 |
2025
| Filing status | 0% rate | 15% rate | 20% rate |
|---|---|---|---|
| Single | Up to $48,350 | $48,351 – $533,400 | Over $533,400 |
| Married filing jointly / QSS | Up to $96,700 | $96,701 – $600,050 | Over $600,050 |
| Head of household | Up to $64,750 | $64,751 – $566,700 | Over $566,700 |
| Married filing separately | Up to $48,350 | $48,351 – $300,000 | Over $300,000 |
Amounts are taxable income. A 3.8% net investment income tax can also apply above $200,000 (single) or $250,000 (married filing jointly).
Retirement contribution limits
| Account | 2026 | 2025 |
|---|---|---|
| 401(k), 403(b), 457(b) employee deferral | $24,500 | $23,500 |
| Catch-up, age 50 and older | $8,000 | $7,500 |
| Catch-up, ages 60 to 63 | $11,250 | $11,250 |
| Traditional or Roth IRA | $7,500 | $7,000 |
| IRA catch-up, age 50 and older | $1,100 | $1,000 |
| SEP-IRA and total defined contribution limit | $72,000 | $70,000 |
| SIMPLE IRA | $17,000 | $16,500 |
Sources: IRS Notice 2025-67 (2026) and Notice 2024-80 (2025). IRA deduction and Roth income limits are not shown.
Health savings account (HSA) limits
| Coverage | 2026 | 2025 |
|---|---|---|
| Self-only coverage | $4,400 | $4,300 |
| Family coverage | $8,750 | $8,550 |
| Catch-up, age 55 and older | $1,000 | $1,000 |
Standard mileage rates
| Use | 2026 | 2025 |
|---|---|---|
| Business | 72.5 cents (Jan 1 to Jun 30); 76 cents (Jul 1 to Dec 31) | 70 cents |
| Medical, and moving for active-duty military | 20.5 cents (Jan 1 to Jun 30); 23.5 cents (Jul 1 to Dec 31) | 21 cents |
| Charitable | 14 cents | 14 cents |
The IRS raised the 2026 business and medical rates on July 1, 2026 (Announcement 2026-11).
New deductions for 2025 through 2028
| Deduction | Maximum | Phase-out starts (modified AGI) |
|---|---|---|
| Senior deduction (age 65 and older) | $6,000 per person | $75,000; $150,000 joint (reduced by 6% of the excess) |
| Qualified tips | $25,000 per return | $150,000; $300,000 joint ($100 for each $1,000 over) |
| Qualified overtime premium | $12,500; $25,000 joint | $150,000; $300,000 joint ($100 for each $1,000 over) |
These deductions apply to tax years 2025 through 2028. A valid Social Security number is required, and married couples must file jointly. You can take them with the standard deduction or itemized deductions.
Sources. IRS Revenue Procedure 2024-40 and Revenue Procedure 2025-32 (inflation adjustments), the One Big Beautiful Bill Act (Public Law 119-21), IRS Notices 2024-80 and 2025-67 (retirement limits), Revenue Procedures 2024-25 and 2025-19 (HSA limits), IRS standard mileage rate notices, and the Social Security Administration. 2025 figures include the July 2025 law changes to the standard deduction and the Child Tax Credit. These tables are for general information and are not tax advice.
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