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2025 and 2026 Federal Income Tax Brackets Explained
The US federal income tax system has seven marginal brackets for 2024, ranging from 10% to 37%. Because the system is progressive, a higher bracket only applies to income above that bracket's floor. If you earn $75,000 as a single filer, you don't pay 22% on all of it — you pay 10% on the first $11,600, 12% on income from $11,601 to $47,150, and 22% only on the remaining amount.
2025–2026 Single Filer Federal Tax Brackets
| Rate | Taxable Income Range | Max Tax in Bracket |
|---|---|---|
| 10% | $0 – $11,600 | $1,160 |
| 12% | $11,601 – $47,150 | $4,266 |
| 22% | $47,151 – $100,525 | $11,745 |
| 24% | $100,526 – $191,950 | $21,941 |
| 32% | $191,951 – $243,725 | $16,563 |
| 35% | $243,726 – $609,350 | $127,969 |
| 37% | Over $609,350 | 37% of excess |
Married filing jointly brackets are exactly double the single brackets through the 32% tier. Use the calculator above to see exactly which brackets apply to your income. For a state-by-state comparison, visit our state income tax rates guide. You can also run a complete federal + state estimate on the main US income tax calculator.
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Federal Tax Brackets FAQs — 2025 & 2026
What are the 2024 federal tax brackets for married filing jointly?
For married filing jointly in 2024: 10% on income up to $23,200; 12% up to $94,300; 22% up to $201,050; 24% up to $383,900; 32% up to $487,450; 35% up to $731,200; and 37% above $731,200. These are double the single brackets through the 32% tier. The 35% and 37% ceilings are not exactly doubled, which is where the marriage penalty can emerge for high dual-income couples. Visit our married filing jointly tax calculator for a full MFJ estimate.
How do tax brackets work — am I taxed on my whole income?
No — only the income within each bracket is taxed at that bracket's rate. If you are a single filer earning $60,000, you pay 10% on the first $11,600 ($1,160), 12% on income from $11,601 to $47,150 ($4,266), and 22% on the remaining $12,850 ($2,827). Your total federal income tax is roughly $8,253 — an effective rate of about 13.8%, not 22%. This distinction between marginal rate and effective rate is the most important concept in understanding your tax bill.
Did the 2024 federal brackets change from 2023?
Yes — all 2024 brackets shifted upward approximately 5.4% from 2023 levels, matching the IRS annual inflation adjustment. The single 22% bracket, for example, started at $44,725 in 2023 and starts at $47,150 in 2024. The standard deduction also increased: from $13,850 to $14,600 for single filers. These adjustments prevent bracket creep — meaning a raise that merely keeps up with inflation doesn't automatically push more of your income into a higher bracket.
What types of income are excluded from these brackets?
Long-term capital gains and qualified dividends are taxed at 0%, 15%, or 20% — not ordinary bracket rates. See our capital gains tax calculator for those rates. Municipal bond interest is federally tax-free. Traditional 401(k) and IRA contributions reduce your taxable income dollar-for-dollar. Employer-sponsored health insurance premiums are excluded from W-2 wages. The standard deduction ($14,600 single, $29,200 MFJ) directly reduces the income subject to these brackets before any rate is applied.
Last updated: January 2024
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