2026 Tax Rates
2026 federal tax reference.
Common 2026 federal tax brackets, deductions, capital-gain thresholds, business rates, and retirement contribution limits.
These amounts apply to tax year 2026 and generally affect returns filed in 2027. This page is a quick reference, not individualized tax advice.
Federal Income Tax Brackets
| Rate | Single | Married Filing Jointly | Head of Household | Estates & Trusts |
|---|---|---|---|---|
| 10% | $0–$12,400 | $0–$24,800 | $0–$17,700 | $0–$3,300 |
| 12% | $12,401–$50,400 | $24,801–$100,800 | $17,701–$67,450 | — |
| 22% | $50,401–$105,700 | $100,801–$211,400 | $67,451–$105,700 | — |
| 24% | $105,701–$201,775 | $211,401–$403,550 | $105,701–$201,750 | $3,301–$11,700 |
| 32% | $201,776–$256,225 | $403,551–$512,450 | $201,751–$256,200 | — |
| 35% | $256,226–$640,600 | $512,451–$768,700 | $256,201–$640,600 | $11,701–$16,000 |
| 37% | $640,601+ | $768,701+ | $640,601+ | $16,001+ |
Standard Deduction
| Filing Status | 2026 Standard Deduction |
|---|---|
| Single | $16,100 |
| Married Filing Jointly / Qualifying Surviving Spouse | $32,200 |
| Married Filing Separately | $16,100 |
| Head of Household | $24,150 |
Long-Term Capital Gains Thresholds
| Filing Status | 0% Rate Up To | 15% Rate Up To | 20% Rate Above |
|---|---|---|---|
| Single | $49,450 | $545,500 | $545,500 |
| Married Filing Jointly / Surviving Spouse | $98,900 | $613,700 | $613,700 |
| Head of Household | $66,200 | $579,600 | $579,600 |
| Married Filing Separately | $49,450 | $306,850 | $306,850 |
| Estates & Trusts | $3,300 | $16,250 | $16,250 |
2026 Retirement Contribution Limits
| Plan | 2026 Limit | Catch-Up |
|---|---|---|
| 401(k), 403(b), most governmental 457 plans & TSP | $24,500 elective deferral | $8,000 age 50+; $11,250 ages 60–63 |
| SIMPLE IRA / SIMPLE 401(k) | $17,000 generally | $4,000 age 50+; $5,250 ages 60–63 |
| SEP-IRA | Lesser of 25% of compensation or $72,000 | No SEP catch-up contribution |
| Traditional / Roth IRA | $7,500 | $1,100 age 50+ |
Retirement plan limits and eligibility rules can be more nuanced than this summary. Certain SIMPLE plans may qualify for different limits.