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 | $12,400 | 10% 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 |
| $640,600 | no 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 | $24,800 | 10% 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 |
| $768,700 | no 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 | $12,400 | 10% 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 |
| $384,350 | no 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 | $17,700 | 10% 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 |
| $640,600 | no limit | $191,171 plus 37% of the amount over $640,600 |
Source: Internal Revenue Service, 2025