United States · tax year 2026

US federal tax rates 2026

Generated from the rules files behind the US paycheck calculator. Checked against IRS and state revenue departments on 8 October 2026; not independently reviewed.

These are the federal figures the IRS and Social Security Administration set for tax year 2026, the inputs our US paycheck calculator runs on, followed by a summary of every state’s income tax and employee payroll programs. Federal amounts are adjusted for inflation each year in a Revenue Procedure published the previous autumn.

Work out your own pay with the US paycheck calculator, or see the 2025 rates. Period covered: 1 January 2026 to 31 December 2026. File status: provisional — values are read from official publications but have not had a second-person review.

Rates at a glance

Federal income tax brackets 2026, single
RateFromTo
10%$0$12,400
12%$12,400$50,400
22%$50,400$105,700
24%$105,700$201,775
32%$201,775$256,225
35%$256,225$640,600
37%$640,600no limit
Federal income tax brackets 2026, married filing jointly
RateFromTo
10%$0$24,800
12%$24,800$100,800
22%$100,800$211,400
24%$211,400$403,550
32%$403,550$512,450
35%$512,450$768,700
37%$768,700no limit
Federal income tax brackets 2026, head of household
RateFromTo
10%$0$17,700
12%$17,700$67,450
22%$67,450$105,700
24%$105,700$201,750
32%$201,750$256,200
35%$256,200$640,600
37%$640,600no limit
Standard deduction and credits 2026
ItemAmount
Standard deduction, single / married separately$16,100
Standard deduction, married jointly$32,200
Standard deduction, head of household$24,150
Additional amount aged 65+, married / unmarried$1,650 / $2,050
Child tax credit per child / refundable maximum$2,200 / $1,700
Credit for other dependents$500
Senior deduction per person 65+$6,000
Qualified tips deduction cap$25,000
Qualified overtime deduction cap, single / joint$12,500 / $25,000
Payroll taxes and contribution limits 2026
ItemValue
Social Security rate (employee and employer each)6.2%
Social Security wage base$184,500
Medicare rate (each)1.45%
Additional Medicare Tax0.9% over $200,000 single / $250,000 joint
FUTA (employer, after credit)0.6% of first $7,000
401(k)/403(b) elective deferral$24,500
Catch-up 50+ / 60–63$8,000 / $11,250
HSA self-only / family$4,400 / $8,750
Health FSA$3,400
Dependent care FSA$7,500

State income tax summary 2026

State income tax summary 2026, read from each regional rules file
StateIncome taxRatesEmployee programsStatus
Alabama3 brackets2% – 5%—provisional
AlaskaNone on wages—Alaska unemployment insurance 0.5%provisional
ArizonaFlat2.5%—provisional
Arkansas5 brackets0% – 3.7%—provisional
California10 brackets1% – 13.3%CA SDI 1.3%provisional
ColoradoFlat4.4%Colorado FAMLI premium 0.44%provisional
Connecticut7 brackets2% – 6.99%CT Paid Leave 0.5%provisional
Delaware7 brackets0% – 6.6%Delaware Paid Leave – employee share 0.4%provisional
District of Columbia7 brackets4% – 10.75%—provisional
FloridaNone on wages——provisional
GeorgiaFlat4.99%—provisional
Hawaii12 brackets1.4% – 11%Hawaii TDI employee contribution 0.5%provisional
Idaho2 brackets0% – 5.3%—provisional
IllinoisFlat4.95%—provisional
IndianaFlat2.95%—provisional
IowaFlat3.8%—provisional
Kansas2 brackets5.2% – 5.58%—provisional
KentuckyFlat3.5%—provisional
LouisianaFlat3%—provisional
Maine4 brackets5.8% – 9.15%Paid Family and Medical Leave 0.5%provisional
Maryland10 brackets2% – 6.5%—provisional
Massachusetts2 brackets5% – 9%Paid Family and Medical Leave 0.46%provisional
MichiganFlat4.25%—provisional
Minnesota4 brackets5.35% – 9.85%Minnesota Paid Leave premium 0.44%provisional
Mississippi2 brackets0% – 4%—provisional
Missouri8 brackets0% – 4.7%—provisional
Montana2 brackets4.7% – 5.65%—provisional
Nebraska3 brackets2.46% – 4.55%—provisional
NevadaNone on wages——provisional
New HampshireNone on wages——provisional
New Jersey7 brackets1.4% – 10.75%Unemployment insurance + Workforce Development/Supplemental Workforce Fund 0.425%; Temporary disability insurance 0.19%; Family leave insurance 0.23%provisional
New Mexico6 brackets1.5% – 5.9%—provisional
New York9 brackets3.9% – 10.9%NY disability benefits 0.5%; NY Paid Family Leave employee contribution 0.432%provisional
North CarolinaFlat3.99%—provisional
North Dakota3 brackets0% – 2.5%—provisional
Ohio2 brackets1.27% – 2.75%—provisional
Oklahoma4 brackets0% – 4.5%—provisional
Oregon4 brackets4.75% – 9.9%Paid Leave Oregon employee contribution 0.6%; Oregon statewide transit tax 0.1%provisional
PennsylvaniaFlat3.07%PA unemployment compensation – employee contribution 0.07%provisional
Rhode Island3 brackets3.75% – 5.99%Temporary Disability Insurance 1.1%provisional
South Carolina2 brackets1.99% – 5.21%—provisional
South DakotaNone on wages——provisional
TennesseeNone on wages——provisional
TexasNone on wages——provisional
UtahFlat4.45%—provisional
Vermont4 brackets3.35% – 8.75%Child Care Contribution 0.11%provisional
Virginia4 brackets2% – 5.75%—provisional
WashingtonNone on wages—Paid Family & Medical Leave premium 0.807%; WA Cares Fund long-term care premium 0.58%provisional
West Virginia5 brackets2.11% – 4.58%—provisional
Wisconsin4 brackets3.5% – 7.65%—provisional
WyomingNone on wages——provisional

What changed from 2025

Generated by comparing the 2025 and 2026 national rules files value by value (21 changed). Inflation indexing explains most changes; rate changes are legislative. Dated entries with reasons are in the changelog.

Changed parameters, 2025 to 2026
Parameter20252026
incomeTax.brackets.singleto 11925: 0.10; to 48475: 0.12; to 103350: 0.22; to 197300: 0.24; to 250525: 0.32; to 626350: 0.35; rest: 0.37to 12400: 0.10; to 50400: 0.12; to 105700: 0.22; to 201775: 0.24; to 256225: 0.32; to 640600: 0.35; rest: 0.37
incomeTax.brackets.mfjto 23850: 0.10; to 96950: 0.12; to 206700: 0.22; to 394600: 0.24; to 501050: 0.32; to 751600: 0.35; rest: 0.37to 24800: 0.10; to 100800: 0.12; to 211400: 0.22; to 403550: 0.24; to 512450: 0.32; to 768700: 0.35; rest: 0.37
incomeTax.brackets.mfsto 11925: 0.10; to 48475: 0.12; to 103350: 0.22; to 197300: 0.24; to 250525: 0.32; to 375800: 0.35; rest: 0.37to 12400: 0.10; to 50400: 0.12; to 105700: 0.22; to 201775: 0.24; to 256225: 0.32; to 384350: 0.35; rest: 0.37
incomeTax.brackets.hohto 17000: 0.10; to 64850: 0.12; to 103350: 0.22; to 197300: 0.24; to 250500: 0.32; to 626350: 0.35; rest: 0.37to 17700: 0.10; to 67450: 0.12; to 105700: 0.22; to 201750: 0.24; to 256200: 0.32; to 640600: 0.35; rest: 0.37
standardDeduction.basic.single1575016100
standardDeduction.basic.mfj3150032200
standardDeduction.basic.mfs1575016100
standardDeduction.basic.hoh2362524150
standardDeduction.additionalAged.married16001650
standardDeduction.additionalAged.unmarried20002050
fica.socialSecurity.wageBase176100184500
limits.electiveDeferral2350024500
limits.catchUp5075008000
limits.gov457Deferral2350024500
limits.hsaSelf43004400
limits.hsaFamily85508750
limits.healthFsa33003400
limits.dependentCareFsa.single50007500
limits.dependentCareFsa.mfj50007500
limits.dependentCareFsa.mfs25003750
limits.dependentCareFsa.hoh50007500

Every parameter, with its source

Raw values as stored (rates as decimals, amounts in USD). Each row links to the official page the value was read from, with the date it was read. Regional files are summarised above; their full contents are in the downloads below.

Federal (national.json)
ParameterValueSource
incomeTax.brackets.singleto 12400: 0.10; to 50400: 0.12; to 105700: 0.22; to 201775: 0.24; to 256225: 0.32; to 640600: 0.35; rest: 0.37irs.gov · 2026-10-07
incomeTax.brackets.mfjto 24800: 0.10; to 100800: 0.12; to 211400: 0.22; to 403550: 0.24; to 512450: 0.32; to 768700: 0.35; rest: 0.37irs.gov · 2026-10-07
incomeTax.brackets.mfsto 12400: 0.10; to 50400: 0.12; to 105700: 0.22; to 201775: 0.24; to 256225: 0.32; to 384350: 0.35; rest: 0.37irs.gov · 2026-10-07
incomeTax.brackets.hohto 17700: 0.10; to 67450: 0.12; to 105700: 0.22; to 201750: 0.24; to 256200: 0.32; to 640600: 0.35; rest: 0.37irs.gov · 2026-10-07
standardDeduction.basic.single16100irs.gov · 2026-10-07
standardDeduction.basic.mfj32200irs.gov · 2026-10-07
standardDeduction.basic.mfs16100irs.gov · 2026-10-07
standardDeduction.basic.hoh24150irs.gov · 2026-10-07
standardDeduction.additionalAged.married1650irs.gov · 2026-10-07
standardDeduction.additionalAged.unmarried2050irs.gov · 2026-10-07
seniorDeduction.perSenior6000irs.gov · 2026-10-07
seniorDeduction.eligible.singletrueirs.gov · 2026-10-07
seniorDeduction.eligible.mfjtrueirs.gov · 2026-10-07
seniorDeduction.eligible.mfsfalseirs.gov · 2026-10-07
seniorDeduction.eligible.hohtrueirs.gov · 2026-10-07
seniorDeduction.phaseout.single.threshold75000irs.gov · 2026-10-07
seniorDeduction.phaseout.single.rate0.06irs.gov · 2026-10-07
seniorDeduction.phaseout.single.floor0irs.gov · 2026-10-07
seniorDeduction.phaseout.mfj.threshold150000irs.gov · 2026-10-07
seniorDeduction.phaseout.mfj.rate0.06irs.gov · 2026-10-07
seniorDeduction.phaseout.mfj.floor0irs.gov · 2026-10-07
seniorDeduction.phaseout.mfs.threshold75000irs.gov · 2026-10-07
seniorDeduction.phaseout.mfs.rate0.06irs.gov · 2026-10-07
seniorDeduction.phaseout.mfs.floor0irs.gov · 2026-10-07
seniorDeduction.phaseout.hoh.threshold75000irs.gov · 2026-10-07
seniorDeduction.phaseout.hoh.rate0.06irs.gov · 2026-10-07
seniorDeduction.phaseout.hoh.floor0irs.gov · 2026-10-07
tipsDeduction.cap.single25000irs.gov · 2026-10-07
tipsDeduction.cap.mfj25000irs.gov · 2026-10-07
tipsDeduction.cap.mfs25000irs.gov · 2026-10-07
tipsDeduction.cap.hoh25000irs.gov · 2026-10-07
tipsDeduction.eligible.singletrueirs.gov · 2026-10-07
tipsDeduction.eligible.mfjtrueirs.gov · 2026-10-07
tipsDeduction.eligible.mfsfalseirs.gov · 2026-10-07
tipsDeduction.eligible.hohtrueirs.gov · 2026-10-07
tipsDeduction.phaseout.single.threshold150000irs.gov · 2026-10-07
tipsDeduction.phaseout.single.rate0.1irs.gov · 2026-10-07
tipsDeduction.phaseout.single.floor0irs.gov · 2026-10-07
tipsDeduction.phaseout.single.reductionRounding.unit100irs.gov · 2026-10-07
tipsDeduction.phaseout.single.reductionRounding.modedownirs.gov · 2026-10-07
tipsDeduction.phaseout.mfj.threshold300000irs.gov · 2026-10-07
tipsDeduction.phaseout.mfj.rate0.1irs.gov · 2026-10-07
tipsDeduction.phaseout.mfj.floor0irs.gov · 2026-10-07
tipsDeduction.phaseout.mfj.reductionRounding.unit100irs.gov · 2026-10-07
tipsDeduction.phaseout.mfj.reductionRounding.modedownirs.gov · 2026-10-07
tipsDeduction.phaseout.mfs.threshold150000irs.gov · 2026-10-07
tipsDeduction.phaseout.mfs.rate0.1irs.gov · 2026-10-07
tipsDeduction.phaseout.mfs.floor0irs.gov · 2026-10-07
tipsDeduction.phaseout.mfs.reductionRounding.unit100irs.gov · 2026-10-07
tipsDeduction.phaseout.mfs.reductionRounding.modedownirs.gov · 2026-10-07
tipsDeduction.phaseout.hoh.threshold150000irs.gov · 2026-10-07
tipsDeduction.phaseout.hoh.rate0.1irs.gov · 2026-10-07
tipsDeduction.phaseout.hoh.floor0irs.gov · 2026-10-07
tipsDeduction.phaseout.hoh.reductionRounding.unit100irs.gov · 2026-10-07
tipsDeduction.phaseout.hoh.reductionRounding.modedownirs.gov · 2026-10-07
overtimeDeduction.cap.single12500irs.gov · 2026-10-07
overtimeDeduction.cap.mfj25000irs.gov · 2026-10-07
overtimeDeduction.cap.mfs12500irs.gov · 2026-10-07
overtimeDeduction.cap.hoh12500irs.gov · 2026-10-07
overtimeDeduction.eligible.singletrueirs.gov · 2026-10-07
overtimeDeduction.eligible.mfjtrueirs.gov · 2026-10-07
overtimeDeduction.eligible.mfsfalseirs.gov · 2026-10-07
overtimeDeduction.eligible.hohtrueirs.gov · 2026-10-07
overtimeDeduction.phaseout.single.threshold150000irs.gov · 2026-10-07
overtimeDeduction.phaseout.single.rate0.1irs.gov · 2026-10-07
overtimeDeduction.phaseout.single.floor0irs.gov · 2026-10-07
overtimeDeduction.phaseout.single.reductionRounding.unit100irs.gov · 2026-10-07
overtimeDeduction.phaseout.single.reductionRounding.modedownirs.gov · 2026-10-07
overtimeDeduction.phaseout.mfj.threshold300000irs.gov · 2026-10-07
overtimeDeduction.phaseout.mfj.rate0.1irs.gov · 2026-10-07
overtimeDeduction.phaseout.mfj.floor0irs.gov · 2026-10-07
overtimeDeduction.phaseout.mfj.reductionRounding.unit100irs.gov · 2026-10-07
overtimeDeduction.phaseout.mfj.reductionRounding.modedownirs.gov · 2026-10-07
overtimeDeduction.phaseout.mfs.threshold150000irs.gov · 2026-10-07
overtimeDeduction.phaseout.mfs.rate0.1irs.gov · 2026-10-07
overtimeDeduction.phaseout.mfs.floor0irs.gov · 2026-10-07
overtimeDeduction.phaseout.mfs.reductionRounding.unit100irs.gov · 2026-10-07
overtimeDeduction.phaseout.mfs.reductionRounding.modedownirs.gov · 2026-10-07
overtimeDeduction.phaseout.hoh.threshold150000irs.gov · 2026-10-07
overtimeDeduction.phaseout.hoh.rate0.1irs.gov · 2026-10-07
overtimeDeduction.phaseout.hoh.floor0irs.gov · 2026-10-07
overtimeDeduction.phaseout.hoh.reductionRounding.unit100irs.gov · 2026-10-07
overtimeDeduction.phaseout.hoh.reductionRounding.modedownirs.gov · 2026-10-07
childTaxCredit.perChild2200irs.gov · 2026-10-07
childTaxCredit.perOtherDependent500irs.gov · 2026-10-07
childTaxCredit.phaseout.single.threshold200000irs.gov · 2026-10-07
childTaxCredit.phaseout.single.rate0.05irs.gov · 2026-10-07
childTaxCredit.phaseout.single.floor0irs.gov · 2026-10-07
childTaxCredit.phaseout.single.reductionRounding.unit50irs.gov · 2026-10-07
childTaxCredit.phaseout.single.reductionRounding.modeupirs.gov · 2026-10-07
childTaxCredit.phaseout.mfj.threshold400000irs.gov · 2026-10-07
childTaxCredit.phaseout.mfj.rate0.05irs.gov · 2026-10-07
childTaxCredit.phaseout.mfj.floor0irs.gov · 2026-10-07
childTaxCredit.phaseout.mfj.reductionRounding.unit50irs.gov · 2026-10-07
childTaxCredit.phaseout.mfj.reductionRounding.modeupirs.gov · 2026-10-07
childTaxCredit.phaseout.mfs.threshold200000irs.gov · 2026-10-07
childTaxCredit.phaseout.mfs.rate0.05irs.gov · 2026-10-07
childTaxCredit.phaseout.mfs.floor0irs.gov · 2026-10-07
childTaxCredit.phaseout.mfs.reductionRounding.unit50irs.gov · 2026-10-07
childTaxCredit.phaseout.mfs.reductionRounding.modeupirs.gov · 2026-10-07
childTaxCredit.phaseout.hoh.threshold200000irs.gov · 2026-10-07
childTaxCredit.phaseout.hoh.rate0.05irs.gov · 2026-10-07
childTaxCredit.phaseout.hoh.floor0irs.gov · 2026-10-07
childTaxCredit.phaseout.hoh.reductionRounding.unit50irs.gov · 2026-10-07
childTaxCredit.phaseout.hoh.reductionRounding.modeupirs.gov · 2026-10-07
childTaxCredit.refundable.perChildMax1700irs.gov · 2026-10-07
childTaxCredit.refundable.earnedIncomeThreshold2500irs.gov · 2026-10-07
childTaxCredit.refundable.rate0.15irs.gov · 2026-10-07
childTaxCredit.refundable.partIIBMinChildren3irs.gov · 2026-10-07
fica.socialSecurity.rate0.062irs.gov · 2026-10-07
fica.socialSecurity.employerRate0.062irs.gov · 2026-10-07
fica.socialSecurity.wageBase184500irs.gov · 2026-10-07
fica.medicare.rate0.0145irs.gov · 2026-10-07
fica.medicare.employerRate0.0145irs.gov · 2026-10-07
fica.additionalMedicare.rate0.009irs.gov · 2026-10-07
fica.additionalMedicare.liabilityThreshold.single200000irs.gov · 2026-10-07
fica.additionalMedicare.liabilityThreshold.mfj250000irs.gov · 2026-10-07
fica.additionalMedicare.liabilityThreshold.mfs125000irs.gov · 2026-10-07
fica.additionalMedicare.liabilityThreshold.hoh200000irs.gov · 2026-10-07
fica.additionalMedicare.withholdingThreshold200000irs.gov · 2026-10-07
futa.netRate0.006irs.gov · 2026-10-07
futa.wageBase7000irs.gov · 2026-10-07
limits.electiveDeferral24500irs.gov · 2026-10-07
limits.catchUp508000irs.gov · 2026-10-07
limits.catchUp60to6311250irs.gov · 2026-10-07
limits.gov457Deferral24500irs.gov · 2026-10-07
limits.hsaSelf4400irs.gov · 2026-10-07
limits.hsaFamily8750irs.gov · 2026-10-07
limits.hsaCatchUp551000irs.gov · 2026-10-07
limits.healthFsa3400irs.gov · 2026-10-07
limits.dependentCareFsa.single7500irs.gov · 2026-10-07
limits.dependentCareFsa.mfj7500irs.gov · 2026-10-07
limits.dependentCareFsa.mfs3750irs.gov · 2026-10-07
limits.dependentCareFsa.hoh7500irs.gov · 2026-10-07

Download the data

The rules files are published as JSON under a Creative Commons Attribution 4.0 licence. Please credit “MoneyOtter rules data” and link back to this page.

Not covered here: capital gains. These tables cover employment income only. Gains from selling shares, property or crypto follow separate rules; for crypto, CryptoTaxOwl works out the tax from exchange files.