OwedZero · freelancer tax planning
2026 federal income tax brackets
Explore the 2026 federal income tax brackets for single, married filing jointly and head-of-household filers, plus their standard deductions.
Marginal rates apply to taxable income, not total receipts. Only the income in each band is taxed at that rate.
Single
Standard deduction: $16,100.00. Age, blindness and other deductions are outside this table.
| Taxable income above | Marginal rate |
|---|---|
| $0.00 | 10% |
| $12,400.00 | 12% |
| $50,400.00 | 22% |
| $105,700.00 | 24% |
| $201,775.00 | 32% |
| $256,225.00 | 35% |
| $640,600.00 | 37% |
Married filing jointly
Standard deduction: $32,200.00. Age, blindness and other deductions are outside this table.
| Taxable income above | Marginal rate |
|---|---|
| $0.00 | 10% |
| $24,800.00 | 12% |
| $100,800.00 | 22% |
| $211,400.00 | 24% |
| $403,550.00 | 32% |
| $512,450.00 | 35% |
| $768,700.00 | 37% |
Head of household
Standard deduction: $24,150.00. Age, blindness and other deductions are outside this table.
| Taxable income above | Marginal rate |
|---|---|
| $0.00 | 10% |
| $17,700.00 | 12% |
| $67,450.00 | 22% |
| $105,700.00 | 24% |
| $201,750.00 | 32% |
| $256,200.00 | 35% |
| $640,600.00 | 37% |
OwedZero is not affiliated with the IRS or any government agency. Estimates for planning, not tax advice. It does not file returns or send payments. Tax engine 2026.3.0; figures checked September 26, 2026.