2026 Federal (United States) Income Tax Brackets & Rates
The federal government taxes a single filer's taxable income at 7 rates for tax year 2026, from 10% on the first $12,400 to 37% above $640,600. Figures verified against primary sources on 2026-02-24.
Federal and national tax brackets, capital gains rates, and corporate tax rates for Federal (United States) in tax year 2026.
Federal Income Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $12,400 | 10.00% |
| $12,400 | $50,400 | 12.00% |
| $50,400 | $105,700 | 22.00% |
| $105,700 | $201,775 | 24.00% |
| $201,775 | $256,225 | 32.00% |
| $256,225 | $640,600 | 35.00% |
| $640,600 | No limit | 37.00% |
Federal Capital Gains Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $49,450 | 0.00% |
| $49,450 | $545,500 | 15.00% |
| $545,500 | No limit | 20.00% |
Additional Information
- Federal Corporate Tax Rate
- 21.00%
- Federal Standard Deduction (Single)
- $16,100
Common questions
- What is the top federal income tax rate for 2026?
- 37%, on a single filer's taxable income above $640,600.
- Are the 2026 federal income tax figures final?
- Yes. They match the final published schedule, verified 2026-02-24.
Articles about the federal income tax
- Five December Moves, Priced on the 2026 Returns of a $65,000 and a $185,000 Filer
- Twenty States Cut Their Top Income Tax Rate Between 2022 and 2026
- When Does Itemizing Beat the Standard Deduction in 2026?
- The 2026 SALT Cap Is $40,400 Until Income Passes $505,000
- The 2026 Federal Tax Brackets Keep the TCJA's Seven Rates, Permanently
- The One Big Beautiful Bill's Four New Deductions Leave Your AGI Alone and End After 2028
Sources & Trust
Every figure above is traceable to a published source. Each source is rated by what published it, not by how confident we feel about it.
Federal (United States) — 2026
OfficialValues verified- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 1 · Primary authority
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
3 sources— show— hide
Cited for Rate brackets, Standard deduction, Capital gains, Corporate rate · confirmed
Section 4.14(1) table, page 18 of the PDF
- Irs Releases Tax Inflation Adjustments For Tax Year 2026 Including…irs.govTier 1 · Primary authority
Cited for Rate brackets, Standard deduction · confirmed
Press release states $16,100 directly
Cited for Corporate rate · confirmed
Official U.S. Code text: flat 21% corporate rate under §11(b)
How we rate sources — tiers are derived from what published the document, not from our confidence in it.