IRS Tax Bracket Changes 2026

The IRS updates federal income tax brackets every year to account for inflation. Understanding these changes helps taxpayers plan withholdings and estimate liability.

2026 Federal Tax Brackets

10% bracket: $0–$11,925 (single) / $0–$23,850 (married filing jointly). 12% bracket: $11,926–$48,475 / $23,850–$96,950. 22% bracket: $48,476–$103,350 / $96,950–$206,700. 24% bracket: $103,351–$197,300 / $206,701–$394,600. 32% bracket: $197,301–$250,525 / $394,601–$501,050. 35% bracket: $250,526–$626,350 / $501,051–$751,600. 37% bracket: Over $626,350 / Over $751,600.

Standard Deduction 2026

Single: $15,200. Married filing jointly: $30,400. Head of household: $22,350.

Key Changes from 2025

Brackets shifted up ~2.8% for inflation. Standard deduction increased. No change to TCJA rates (10/12/22/24/32/35/37).

State Tax Comparison

Texas, Florida, Nevada: 0% state income tax. California: 13.3% top rate. New York: 10.9%. Illinois: 4.95% flat.

Tax Planning Tips

Adjust W-4 withholdings. Maximize pre-tax 401(k)/IRA contributions. Consider Roth conversion if near bracket boundary.