Generally, a tax bracket is the income tax rate at which you are taxed for a certain range of income. The income ranges vary, depending on your filing status: single, married filing jointly (or qualifying widow(er)), married filing separately, or head of household. Brackets are expressed by their marginal tax rate, which refers to the rate at which your next dollar of income will be taxed. There are seven marginal tax rates in 2025 and 2026: 10 percent, 12 percent, 22 percent, 24 percent, 32 percent, 35 percent, and 37 percent.
Year 2026federal income tax rates for single taxpayers are as follows:
| If Taxable Income Is: | Your Tax Is: |
| Not over $12,400 | 10% of taxable income |
| Over $12,400, but not over $50,400 | $1,240 + 12% of excess over $12,400 |
| Over $50,400, but not over $105,700 | $4,560 + 22% of excess over $50,400 |
| Over $105,700, but not over $201,775 | $12,166 + 24% of excess over $105,700 1 |
| Over $201,775, but not over $256,225 | $23,454 + 32% of excess over $201,775 |
| Over $256,225 but not over $640,600 | $17,340 + 35% of excess over $256,225 |
| Over $640,600 | $134,171 + 37% of excess over $640,600 |
Year 2025 federal income tax rates for single taxpayers are as follows:
| If Taxable Income Is: | Your Tax Is: |
| Not over $11,925 | 10% of taxable income |
| Over $11,925, but not over $48,475 | $1,192.50 + 12% of excess over $11,925 |
| Over $48,475, but not over $103,350 | $5,578.50 + 22% of excess over $48,475 |
| Over $103,350, but not over $197,300 | $17,651 + 24% of excess over $103,350 |
| Over $197,300, but not over $250,525 | $40,199 + 32% of excess over $197,300 |
| Over $250,525 but not over $626,350 | $57,231 + 35% of excess over $250,525 |
| Over $626,350 | $188,769.75 + 37% of excess over $626,350 |
Prepared by Broadridge Advisor Solutions. © 2026 Broadridge Financial Services, Inc.