Reference data
2026 federal tax brackets & rates
The official 2026 federal figures that power our finance calculators, in one place. Free to reference and cite.
For 2026, the top federal income tax rate is 37%, the standard deduction is $16,100 (single) / $32,200 (married filing jointly), self-employment tax is 15.3%, and the standard mileage rate is $0.725 per business mile.
Income tax brackets
| Rate | Single | Married filing jointly | Married filing separately | Head of household |
|---|---|---|---|---|
| 10% | up to $12,400 | up to $24,800 | up to $12,400 | up to $17,700 |
| 12% | up to $50,400 | up to $100,800 | up to $50,400 | up to $67,450 |
| 22% | up to $105,700 | up to $211,400 | up to $105,700 | up to $105,700 |
| 24% | up to $201,775 | up to $403,550 | up to $201,775 | up to $201,775 |
| 32% | up to $256,225 | up to $512,450 | up to $256,225 | up to $256,225 |
| 35% | up to $640,600 | up to $768,700 | up to $384,350 | up to $640,600 |
| 37% | up to No limit | up to No limit | up to No limit | up to No limit |
Standard deductions
| Single | $16,100 |
| Married filing jointly | $32,200 |
| Married filing separately | $16,100 |
| Head of household | $24,150 |
Self-employment & key figures
| Self-employment tax rate | 15.3% |
| SE taxable base factor | 92.35% |
| Social Security rate | 12.4% |
| Medicare rate | 2.9% |
| Social Security wage base | $184,500 |
| Standard mileage rate | $0.725/mile |
| HSA limit — self-only | $4,400 |
| HSA limit — family | $8,750 |
Long-term capital gains
| Rate | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 0% | up to $49,450 | up to $98,900 | up to $66,200 |
| 15% | up to $545,500 | up to $613,700 | up to $579,600 |
| 20% | up to No limit | up to No limit | up to No limit |
Official 2026 figures (IRS Rev. Proc. 2025-32) for planning and illustration. Always verify against irs.gov for the official current-year numbers. See our methodology.