Tax year 2026: the seven individual federal marginal rates remain 10%, 12%, 22%, 24%, 32%, 35% and 37%. These brackets apply to taxable income, not gross income, and the higher rate applies only to the portion of taxable income falling within that bracket.
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2026 U.S. Federal Individual Income Tax Brackets
Single Filers
| Taxable income | Federal income tax |
|---|---|
| $0-$12,400 | 10% of taxable income |
| $12,401-$50,400 | $1,240 + 12% of amount over $12,400 |
| $50,401-$105,700 | $5,800 + 22% of amount over $50,400 |
| $105,701-$201,775 | $17,966 + 24% of amount over $105,700 |
| $201,776-$256,225 | $41,024 + 32% of amount over $201,775 |
| $256,226-$640,600 | $58,448 + 35% of amount over $256,225 |
| Over $640,600 | $192,979.25 + 37% of amount over $640,600 |
Married Filing Jointly / Qualifying Surviving Spouse
| Taxable income | Federal income tax |
|---|---|
| $0-$24,800 | 10% of taxable income |
| $24,801-$100,800 | $2,480 + 12% of amount over $24,800 |
| $100,801-$211,400 | $11,600 + 22% of amount over $100,800 |
| $211,401-$403,550 | $35,932 + 24% of amount over $211,400 |
| $403,551-$512,450 | $82,048 + 32% of amount over $403,550 |
| $512,451-$768,700 | $116,896 + 35% of amount over $512,450 |
| Over $768,700 | $206,583.50 + 37% of amount over $768,700 |
Head of Household
| Taxable income | Federal income tax |
|---|---|
| $0-$17,700 | 10% of taxable income |
| $17,701-$67,450 | $1,770 + 12% of amount over $17,700 |
| $67,451-$105,700 | $7,740 + 22% of amount over $67,450 |
| $105,701-$201,750 | $16,155 + 24% of amount over $105,700 |
| $201,751-$256,200 | $39,207 + 32% of amount over $201,750 |
| $256,201-$640,600 | $56,631 + 35% of amount over $256,200 |
| Over $640,600 | $191,171 + 37% of amount over $640,600 |
Married Filing Separately
| Taxable income | Federal income tax |
|---|---|
| $0-$12,400 | 10% of taxable income |
| $12,401-$50,400 | $1,240 + 12% of amount over $12,400 |
| $50,401-$105,700 | $5,800 + 22% of amount over $50,400 |
| $105,701-$201,775 | $17,966 + 24% of amount over $105,700 |
| $201,776-$256,225 | $41,024 + 32% of amount over $201,775 |
| $256,226-$384,350 | $58,448 + 35% of amount over $256,225 |
| Over $384,350 | $103,291.75 + 37% of amount over $384,350 |
2026 Standard Deduction
$16,100Single or married filing separately
$32,200Married filing jointly or qualifying surviving spouse
$24,150Head of household
For a person who may be claimed as another taxpayer's dependent, the 2026 standard deduction generally cannot exceed the greater of $1,350 or $450 plus earned income, subject to the statutory rules. Additional standard deduction amounts are also available for taxpayers who are age 65 or older or blind.
Other Important Federal Tax Figures for 2026
- Alternative Minimum Tax exemption: $90,100 for unmarried individuals and $140,200 for married couples filing jointly. The exemption phaseout begins at $500,000 and $1,000,000 respectively.
- Foreign Earned Income Exclusion: up to $132,900 per qualifying person for tax year 2026, subject to the eligibility rules.
- Maximum Earned Income Tax Credit: up to $8,231 for qualifying taxpayers with three or more qualifying children.
- Adoption Credit: qualified adoption expenses up to $17,670, with up to $5,120 potentially refundable for 2026, subject to eligibility and income limits.
Historical U.S. Federal Income Tax Rates for 2013
The 2013 figures below are retained as historical reference and have been aligned with IRS Revenue Procedure 2013-15.
2013 - Single Filers
| Taxable income | Tax |
|---|---|
| Not over $8,925 | 10% |
| $8,925-$36,250 | $892.50 + 15% over $8,925 |
| $36,250-$87,850 | $4,991.25 + 25% over $36,250 |
| $87,850-$183,250 | $17,891.25 + 28% over $87,850 |
| $183,250-$398,350 | $44,603.25 + 33% over $183,250 |
| $398,350-$400,000 | $115,586.25 + 35% over $398,350 |
| Over $400,000 | $116,163.75 + 39.6% over $400,000 |
2013 - Head of Household
| Taxable income | Tax |
|---|---|
| Not over $12,750 | 10% |
| $12,750-$48,600 | $1,275 + 15% over $12,750 |
| $48,600-$125,450 | $6,652.50 + 25% over $48,600 |
| $125,450-$203,150 | $25,865 + 28% over $125,450 |
| $203,150-$398,350 | $47,621 + 33% over $203,150 |
| $398,350-$425,000 | $112,037 + 35% over $398,350 |
| Over $425,000 | $121,364.50 + 39.6% over $425,000 |
2013 - Married Filing Separately
| Taxable income | Tax |
|---|---|
| Not over $8,925 | 10% |
| $8,925-$36,250 | $892.50 + 15% over $8,925 |
| $36,250-$73,200 | $4,991.25 + 25% over $36,250 |
| $73,200-$111,525 | $14,228.75 + 28% over $73,200 |
| $111,525-$199,175 | $24,959.75 + 33% over $111,525 |
| $199,175-$225,000 | $53,884.25 + 35% over $199,175 |
| Over $225,000 | $62,923 + 39.6% over $225,000 |
2013 - Married Filing Jointly / Surviving Spouse
| Taxable income | Tax |
|---|---|
| Not over $17,850 | 10% |
| $17,850-$72,500 | $1,785 + 15% over $17,850 |
| $72,500-$146,400 | $9,982.50 + 25% over $72,500 |
| $146,400-$223,050 | $28,457.50 + 28% over $146,400 |
| $223,050-$398,350 | $49,919.50 + 33% over $223,050 |
| $398,350-$450,000 | $107,768.50 + 35% over $398,350 |
| Over $450,000 | $125,846 + 39.6% over $450,000 |
2013 Standard Deduction, AMT and Other Historical Amounts
| 2013 item | Amount |
|---|---|
| Standard deduction - married filing jointly / surviving spouse | $12,200 |
| Standard deduction - head of household | $8,950 |
| Standard deduction - single | $6,100 |
| Standard deduction - married filing separately | $6,100 |
| Additional standard deduction - aged or blind | $1,200; $1,500 if unmarried and not a surviving spouse |
| Personal exemption | $3,900 |
| AMT exemption - married filing jointly / surviving spouse | $80,800 |
| AMT exemption - unmarried individual | $51,900 |
| AMT exemption - married filing separately | $40,400 |
| Foreign earned income exclusion | $97,600 |
| Maximum EITC - 3 or more qualifying children | $6,044 |
| Maximum adoption credit | $12,970 |
| American Opportunity Tax Credit | Up to $2,500, subject to eligibility and phaseout rules |
Federal tax only: these tables do not include state or local income taxes, payroll taxes, self-employment tax, net investment income tax, capital-gains rate schedules, credits, surtaxes or other provisions that may change the final liability.
Official IRS References
IRS - Tax Year 2026 Inflation Adjustments
IRS - Revenue Procedure 2025-32 / 2026 Adjusted Tax Items
IRS - Federal Income Tax Rates and Brackets
IRS - Foreign Earned Income Exclusion
IRS - Revenue Procedure 2013-15
Frequently Asked Questions
What is the highest U.S. federal individual income tax rate for 2026?
The top marginal rate is 37%. The income level at which it begins depends on filing status.
Does entering a higher bracket make all income taxable at the higher rate?
No. Federal income-tax brackets are marginal. Only the portion of taxable income falling inside a higher bracket is taxed at that higher rate.
What is the standard deduction for a single filer in 2026?
The 2026 standard deduction is $16,100 for a single filer, subject to special rules that can apply to dependents, age, blindness and certain filing situations.
Are the 2013 tax rates still applicable today?
No. They are historical tax-year figures. Current-year returns must use the rules applicable to the relevant tax year.
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