2026 Federal Standard Deductions
The standard deduction is the flat dollar portion of income that is 100% tax-free. Taxpayers do not pay a single cent of federal income tax on earnings below these statutory amounts:
Single / MFS
$15,000
First $15,000 has 0% federal tax
Married Filing Jointly
$30,000
First $30,000 has 0% federal tax
Head of Household
$22,500
First $22,500 has 0% federal tax
2026 Federal Income Tax Brackets Table
Rates apply only to taxable income (Gross Income minus Pre-Tax Benefits minus Standard or Itemized Deductions).
| Tax Rate | Single Filers | Married Filing Jointly | Head of Household |
|---|---|---|---|
| 10% | $0 to $11,925 | $0 to $23,850 | $0 to $17,000 |
| 12% | $11,925 to $48,475 | $23,850 to $96,950 | $17,000 to $64,850 |
| 22% | $48,475 to $103,350 | $96,950 to $206,700 | $64,850 to $103,350 |
| 24% | $103,350 to $197,300 | $206,700 to $394,600 | $103,350 to $197,300 |
| 32% | $197,300 to $250,525 | $394,600 to $501,050 | $197,300 to $250,525 |
| 35% | $250,525 to $626,350 | $501,050 to $751,600 | $250,525 to $626,350 |
| 37% | Over $626,350 | Over $751,600 | Over $626,350 |
Marginal Tax Rate vs. Effective Tax Rate
One of the most common tax misconceptions is that receiving a raise into a higher tax bracket will decrease your net income. That is impossible under US tax law.
Example: How a Single Earner with $100,000 Gross Salary is Taxed:
1. Gross Salary:$100,000
2. Minus Standard Deduction:-$15,000 (Taxed at 0%)
3. Taxable Income:$85,000
• Tier 1 ($0 to $11,925 @ 10%):$1,192.50
• Tier 2 ($11,925 to $48,475 @ 12%):$4,386.00
• Tier 3 ($48,475 to $85,000 @ 22%):$8,035.50
Total Federal Income Tax:$13,614.00
Marginal Bracket: 22% (the rate on the last dollar).
Effective Tax Rate: $13,614 ÷ $100,000 = 13.61% (your actual federal tax rate).
Effective Tax Rate: $13,614 ÷ $100,000 = 13.61% (your actual federal tax rate).
Calculate Your Effective Federal & State Rate
See your exact marginal and effective rates across both federal and state tiers with our live calculator.