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