The 2025 and 2026 federal tax brackets
For tax years 2025 and 2026, the federal tax brackets for single and married filing joint taxpayers are:
| Rate | 2025 Taxable income range | 2026 Taxable income range |
|---|---|---|
| 10% | $0 to $11,925 ($0 to $23,850 married filing jointly) | $0 to $12,400 ($0 to $24,800 married filing jointly) |
| 12% | $11,926 to $48,475 ($23,851 to $96,950 married filing jointly) | $12,401 to $50,400 ($24,801 to $100,800 married filing jointly) |
| 22% | $48,476 to $103,350 ($96,951-$206,700 married filing jointly) | $50,401 to $105,700 ($100,801 to $211,400 married filing jointly) |
| 24% | $103,351 to $197,300 ($206,701 to $394,600 married filing jointly) | $105,701 to $201,775 ($211,401 to $403,550 married filing jointly) |
| 32% | $197,301-$250,525 ($394,601-$501,050 married filing jointly) | $201,776 to $256,225 ($403,551 to $512,450 married filing jointly) |
| 35% | $250,526-$626,350 ($501,051-$751,600 married filing jointly) | $256,226 to $640,600 ($512,451 to $768,700 married filing jointly) |
| 37% | Above $626,351 (Above $751,601married filing jointly) | Above $640,600 (Above $768,700 married filing jointly) |
Marginal rate vs. effective rate
Your marginal tax rate is the rate on your last dollar of taxable income—the bracket your top dollar reaches. Your effective tax rate is your total tax divided by your total income. Because the lower portions of your income are taxed at lower rates, your effective rate is always less than your marginal rate.
An example of how tax brackets apply to your income
Let’s say you’re a single filer with $83,900 in taxable income:
- The first $12,400 is taxed at 10% ($1,240).
- The next $38,000 is taxed at 12% ($4,560).
- The remaining $33,500 is taxed at 22% ($7,370).
- $1,240 + $4,560 + $7,370 = $13,170
Your total tax is $13,170, with an effective rate of about 15.7%, well below the 22% marginal rate.
Why a raise can’t shrink your paycheck
Only the income above a bracket threshold gets taxed at the higher rate. The dollars below it will still be taxed at their lower rate. Earning more always means more take-home pay after tax, even if part of it lands in a higher bracket.
How your filing status affects your tax bracket
Head of Household brackets have wider income ranges than those for single filers, while married filing jointly brackets are roughly double the single thresholds at each rate, so couples can earn more before crossing into a higher bracket. Taxpayers who file married separately will see higher rates at lower levels of income for the 35% and 37% brackets. Filers using the Qualifying Surviving Spouse status use the married filing jointly brackets and rates.
