Income tax rate schedules, tax year 2026

For tax year 2026, the top marginal federal income tax rate of 37% applies to taxable income over $640,600 for single filers and over $768,700 for married couples filing jointly and surviving spouses. The other married-filing-jointly bracket thresholds for 2026 are: 35% over $512,450; 32% over $403,550; 24% over $211,400; 22% over $100,800; 12% over $24,800; and 10% up to $24,800. Authority: 26 U.S.C. 1(j); IRS Rev. Proc. 2025-32 section 4.01.