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Federal Tax Rates

These figures are for the 2026 tax year. Find your tax rate below.

Schedule X – Single

If taxable income is over: But not over: The tax is:
$0$12,40010% of taxable income
$12,400$50,400$1,240 plus 12% of the amount over $12,400
$50,400$105,700$5,800 plus 22% of the amount over $50,400
$105,700$201,775$17,966 plus 24% of the amount over $105,700
$201,775$256,225$41,024 plus 32% of the amount over $201,775
$256,225$640,600$58,448 plus 35% of the amount over $256,225
$640,600no limit$192,979.25 plus 37% of the amount over $640,600

Schedule Y-1 – Married Filing Jointly and Surviving Spouses

If taxable income is over: But not over: The tax is:
$0$24,80010% of taxable income
$24,800$100,800$2,480 plus 12% of the amount over $24,800
$100,800$211,400$11,600 plus 22% of the amount over $100,800
$211,400$403,550$35,932 plus 24% of the amount over $211,400
$403,550$512,450$82,048 plus 32% of the amount over $403,550
$512,450$768,700$116,896 plus 35% of the amount over $512,450
$768,700no limit$206,583 plus 37% of the amount over $768,700

Schedule Y-2 – Married Filing Separately

If taxable income is over: But not over: The tax is:
$0$12,40010% of taxable income
$12,400$50,400$1,240 plus 12% of the amount over $12,400
$50,400$105,700$5,800 plus 22% of the amount over $50,400
$105,700$201,775$17,966 plus 24% of the amount over $105,700
$201,775$256,225$41,024 plus 32% of the amount over $201,775
$256,225$384,350$58,448 plus 35% of the amount over $256,225
$384,350no limit$103,291.75 plus 37% of the amount over $384,350

Schedule Z – Heads of Household

If taxable income is over: But not over: The tax is:
$0$17,70010% of taxable income
$17,700$67,450$1,770 plus 12% of the amount over $17,700
$67,450$105,700$7,740 plus 22% of the amount over $67,450
$105,700$201,750$16,155 plus 24% of the amount over $105,700
$201,750$256,200$39,207 plus 32% of the amount over $201,750
$256,200$640,600$56,631 plus 35% of the amount over $256,200
$640,600no limit$191,171 plus 37% of the amount over $640,600

Source: Internal Revenue Service, 2025