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Federal Tax Rate Tables
Marginal income tax brackets and standard deductions for the current and prior tax year.
Tax Year
Filing Status
2026 · Single
Source: Rev. Proc. 2025-32
| Rate | Taxable Income |
|---|---|
| 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% | $640,600 and above |
Standard Deduction$16,100
Max EITC (3+ children)$8,231
2026 · Married Filing Jointly
Source: Rev. Proc. 2025-32
| Rate | Taxable Income |
|---|---|
| 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% | $768,700 and above |
Standard Deduction$32,200
Max EITC (3+ children)$8,231
2026 · Married Filing Separately
Source: Rev. Proc. 2025-32
| Rate | Taxable Income |
|---|---|
| 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% | $640,600 and above |
Standard Deduction$16,100
Max EITC (3+ children)$8,231
2026 · Head of Household
Source: Rev. Proc. 2025-32
| Rate | Taxable Income |
|---|---|
| 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% | $640,600 and above |
Standard Deduction$24,150
Max EITC (3+ children)$8,231
2025 · Single
Source: Rev. Proc. 2024-40
| Rate | Taxable Income |
|---|---|
| 10% | $0 – $11,925 |
| 12% | $11,925 – $48,475 |
| 22% | $48,475 – $103,350 |
| 24% | $103,350 – $197,300 |
| 32% | $197,300 – $250,525 |
| 35% | $250,525 – $626,350 |
| 37% | $626,350 and above |
Standard Deduction$15,000
Max EITC (3+ children)$8,046
2025 · Married Filing Jointly
Source: Rev. Proc. 2024-40
| Rate | Taxable Income |
|---|---|
| 10% | $0 – $23,850 |
| 12% | $23,850 – $96,950 |
| 22% | $96,950 – $206,700 |
| 24% | $206,700 – $394,600 |
| 32% | $394,600 – $501,050 |
| 35% | $501,050 – $751,600 |
| 37% | $751,600 and above |
Standard Deduction$30,000
Max EITC (3+ children)$8,046
2025 · Married Filing Separately
Source: Rev. Proc. 2024-40
| Rate | Taxable Income |
|---|---|
| 10% | $0 – $11,925 |
| 12% | $11,925 – $48,475 |
| 22% | $48,475 – $103,350 |
| 24% | $103,350 – $197,300 |
| 32% | $197,300 – $250,525 |
| 35% | $250,525 – $626,350 |
| 37% | $626,350 and above |
Standard Deduction$15,000
Max EITC (3+ children)$8,046
2025 · Head of Household
Source: Rev. Proc. 2024-40
| Rate | Taxable Income |
|---|---|
| 10% | $0 – $17,000 |
| 12% | $17,000 – $64,850 |
| 22% | $64,850 – $103,350 |
| 24% | $103,350 – $197,300 |
| 32% | $197,300 – $250,500 |
| 35% | $250,500 – $626,350 |
| 37% | $626,350 and above |
Standard Deduction$22,500
Max EITC (3+ children)$8,046
For informational purposes only. Figures reflect the IRS inflation-adjusted schedules referenced above. Tax situations vary — consult Dees Gardner, CPAs for advice specific to your circumstances.