2026 Federal Income Tax Brackets (Open Data)

This table lists the seven federal income tax rates and the taxable-income range each one applies to, for all four filing statuses. Each rate applies only to the part of taxable income above “over” and up to “but not over”. A few things the numbers show:

• For married couples filing jointly, the first 5 bracket ceilings are exactly double the single-filer ceilings; the 37% rate starts above $768,700 (joint) versus $640,600 (single), only 1.2× as high.
• A single filer with exactly $640,600 of taxable income owes $192,979.25 — an average rate of 30.1%, even though the top marginal rate is 37%.
• The 10% bracket for head of household runs to $17,700, 43% wider than the $12,400 single-filer 10% bracket.
• Versus tax year 2025, the single-filer 10% ceiling rose 4.0% ($11,925 → $12,400) while the 35% ceiling rose 2.3% ($626,350 → $640,600).

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Single

Married Filing Jointly

Married Filing Separately

Head of Household

2026 standard deduction

Someone who can be claimed as a dependent gets the greater of $1,350 or earned income plus $450 (capped at the regular amount). The extra $2,050 applies to unmarried filers who are not surviving spouses; married filers get $1,650 per qualifying person.

2026 long-term capital gains rates

Thresholds are taxable income (ordinary income plus the gain), and also apply to qualified dividends.

Source: IRS Rev. Proc. 2025-32 (inflation adjustments for tax year 2026). Last updated: 2026-10-12 (date this dataset was published here). The CSV holds the brackets; the JSON also carries the standard deduction and capital gains thresholds. Thresholds apply to taxable income, after deductions. Not tax advice.

See how these brackets work, with a worked example, on the tax brackets guide. Other year: 2025 federal tax brackets (tax year 2025 returns, filed in 2026).