Use this guide to review the 2026 federal income-tax brackets, standard deductions, trust and estate rates, and long-term capital-gain thresholds. The rates apply to taxable income, not total gross income.
What “permanent” tax rates means
Section 70101 of Public Law 119-21 removed the scheduled expiration of the Tax Cuts and Jobs Act individual rate structure. Beginning in 2026, the seven individual marginal rates remain 10%, 12%, 22%, 24%, 32%, 35%, and 37%.
“Permanent” means the law no longer has a scheduled sunset after 2025; Congress can still change tax law in the future. The dollar ranges for the brackets continue to receive annual inflation adjustments, so this page is labeled by tax year and should be updated each year.
2026 standard deductions
| Filing status | 2026 standard deduction |
|---|---|
| Single | $16,100 |
| Married filing separately | $16,100 |
| Married filing jointly / qualifying surviving spouse | $32,200 |
| Head of household | $24,150 |
Additional standard-deduction amounts and special rules may apply based on age, blindness, dependency status, and other circumstances.
2026 individual ordinary-income tax brackets
Each percentage applies only to the portion of taxable income within that bracket. Moving into a higher bracket does not cause all income to be taxed at the higher rate.
On a phone, swipe left or right across the table to view every filing status.
| Rate | Single | Married filing jointly | Head of household | Married filing separately |
|---|---|---|---|---|
| 10% | $0–$12,400 | $0–$24,800 | $0–$17,700 | $0–$12,400 |
| 12% | $12,401–$50,400 | $24,801–$100,800 | $17,701–$67,450 | $12,401–$50,400 |
| 22% | $50,401–$105,700 | $100,801–$211,400 | $67,451–$105,700 | $50,401–$105,700 |
| 24% | $105,701–$201,775 | $211,401–$403,550 | $105,701–$201,750 | $105,701–$201,775 |
| 32% | $201,776–$256,225 | $403,551–$512,450 | $201,751–$256,200 | $201,776–$256,225 |
| 35% | $256,226–$640,600 | $512,451–$768,700 | $256,201–$640,600 | $256,226–$384,350 |
| 37% | Over $640,600 | Over $768,700 | Over $640,600 | Over $384,350 |
2026 trusts and estates tax brackets
| Rate | Taxable income |
|---|---|
| 10% | $0–$3,300 |
| 24% | $3,301–$11,700 |
| 35% | $11,701–$16,000 |
| 37% | Over $16,000 |
2026 long-term capital-gain thresholds
Long-term capital gains generally continue to use maximum rates of 0%, 15%, and 20%. The thresholds below show the top of the 0% and 15% ranges; taxable income above the 15% threshold is generally in the 20% range.
On a phone, swipe left or right across the table to view every filing status.
| Filing status | 0% range ends | 15% range ends |
|---|---|---|
| Single | $49,450 | $545,500 |
| Married filing jointly / qualifying surviving spouse | $98,900 | $613,700 |
| Head of household | $66,200 | $579,600 |
| Married filing separately | $49,450 | $306,850 |
| Estates and trusts | $3,300 | $16,250 |
Capital-gain tax depends on total taxable income, holding period, asset type, deductions, and other rules. Special rates may apply to collectibles, qualified small-business stock, unrecaptured Section 1250 gain, and the net investment income tax.
Official IRS sources
- IRS: Working Families Tax Cuts for individuals and workers
- IRS Internal Revenue Bulletin 2025-45: 2026 inflation adjustments and rate schedules
Need help applying the brackets to your return? Contact Ultimate Tax Preparation for tax-preparation assistance.
Last reviewed September 5, 2026. This page provides general federal tax information only and is not individualized tax, investment, or legal advice. Confirm the rules that apply to your situation and check for later IRS and legislative updates.
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