π Tax: Navigating the Official 2026 US Tax Brackets: A Comprehensive Guide
The 2026 US tax brackets and standard deductions are inflation-adjusted and largely made permanent by recent legislation. This guide provides the official marginal tax rates and income thresholds for Single Filers and Married Couples Filing Jointly, along with the increased standard deduction and other key tax provisions for tax year 2026.
Introduction: The Permanence of the Seven-Rate System
For tax year 2026 (returns filed in 2027), the US federal income tax system retains the seven marginal tax rates: 10%, 12%, 22%, 24%, 32%, 35%, and 37%. Recent legislation has made these rates and the overall structure largely permanent.
The tax bracketsβthe income thresholds for each rateβare adjusted annually for inflation, meaning they shift higher to prevent "bracket creep" and ensure that a rise in income due to inflation doesn't push you into a higher tax bracket.
I. 2026 Marginal Tax Brackets
The following tables outline the taxable income thresholds for the primary filing statuses, based on official inflation adjustments. Remember, the US uses a progressive tax system, so only the income falling within a specific range is taxed at that marginal rate.
1. Single Filers (Tax Year 2026)
| Tax Rate | Taxable Income Bracket |
| 10% | $0 to $12,400 |
| 12% | $12,401 to $50,400 |
| 22% | $50,401 to $105,700 |
| 24% | $105,701 to $201,775 |
| 32% | $201,776 to $256,225 |
| 35% | $256,226 to $640,600 |
| 37% | Over $640,600 |
2. Married Couples Filing Jointly (Tax Year 2026)
| Tax Rate | Taxable Income Bracket |
| 10% | $0 to $24,800 |
| 12% | $24,801 to $100,800 |
| 22% | $100,801 to $211,400 |
| 24% | $211,401 to $403,550 |
| 32% | $403,551 to $512,450 |
| 35% | $512,451 to $768,700 |
| 37% | Over $768,700 |
II. The Increased 2026 Standard Deduction
The Standard Deduction is the fixed amount you can subtract from your Adjusted Gross Income (AGI) to determine your taxable income, without needing to itemize. The 2026 amounts have been significantly adjusted upward.
| Filing Status | 2026 Standard Deduction Amount |
| Single and Married Filing Separately | $16,100 |
| Married Filing Jointly | $32,200 |
| Head of Household | $24,150 |
Note on Seniors: Taxpayers age 65 or older or who are blind are eligible for an additional standard deduction. Furthermore, a new temporary Senior Bonus Deduction of up to $6,000 ($12,000 for joint filers if both qualify) is available for those aged 65 and older who meet specific Modified Adjusted Gross Income (MAGI) limits.
III. Other Key 2026 Tax Provisions
1. Qualified Business Income (QBI) Deduction (Section 199A)
The 20% deduction for Qualified Business Income from sole proprietorships, partnerships, and S-corporations has been made permanent.
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The income range over which the deduction limits (like the wage and property limitation) phase in has been increased:
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Unmarried Individuals: Phase-in begins at $201,775 of taxable income and is completely phased in at $276,775.
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Married Filing Jointly: Phase-in begins at $403,550 of taxable income and is completely phased in at $553,500.
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2. State and Local Tax (SALT) Deduction Cap
The limit on the deduction for State and Local Taxes paid (property, income, or sales taxes) is increased to $40,400 for 2026 (up from $10,000 in prior years), with phaseouts for high-income earners.
3. Alternative Minimum Tax (AMT) Exemptions
The AMT, a parallel tax system designed to ensure high-earners pay a minimum tax, continues to have high exemption amounts, reducing the number of taxpayers subject to it:
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Single Filers: Exemption is $90,100.
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Married Filing Jointly: Exemption is $140,200.