2026 federal tax brackets
These are the rates for income earned from 1 January to 31 December 2026, on the return you file in early 2027. They're marginal rates, so each rate applies only to the part of your income that falls inside its range.
Draft, figures being verified: Juliette or Fred checks every figure on this page against the IRS and Virginia sources before it goes live.
Your bracket isn't the rate on all your income
If you're single and your taxable income reaches the 22 percent bracket, only the part above $50,400 is taxed at 22 percent. The first $12,400 is taxed at 10 percent and the part from there up to $50,400 at 12 percent, so the tax on the whole amount works out well below 22 percent. Our paycheck calculator does this arithmetic for you.
Federal income tax brackets for 2026
| Rate | Taxable income |
|---|---|
| 10% | Up to $12,400 |
| 12% | Over $12,400 to $50,400 |
| 22% | Over $50,400 to $105,700 |
| 24% | Over $105,700 to $201,775 |
| 32% | Over $201,775 to $256,225 |
| 35% | Over $256,225 to $640,600 |
| 37% | Over $640,600 |
| Rate | Taxable income |
|---|---|
| 10% | Up to $24,800 |
| 12% | Over $24,800 to $100,800 |
| 22% | Over $100,800 to $211,400 |
| 24% | Over $211,400 to $403,550 |
| 32% | Over $403,550 to $512,450 |
| 35% | Over $512,450 to $768,700 |
| 37% | Over $768,700 |
| Rate | Taxable income |
|---|---|
| 10% | Up to $17,700 |
| 12% | Over $17,700 to $67,450 |
| 22% | Over $67,450 to $105,700 |
| 24% | Over $105,700 to $201,750 |
| 32% | Over $201,750 to $256,200 |
| 35% | Over $256,200 to $640,600 |
| 37% | Over $640,600 |
| Rate | Taxable income |
|---|---|
| 10% | Up to $12,400 |
| 12% | Over $12,400 to $50,400 |
| 22% | Over $50,400 to $105,700 |
| 24% | Over $105,700 to $201,775 |
| 32% | Over $201,775 to $256,225 |
| 35% | Over $256,225 to $384,350 |
| 37% | Over $384,350 |
Standard deduction for 2026
| Single and married filing separately | $16,100 |
|---|---|
| Married filing jointly | $32,200 |
| Head of household | $24,150 |
Taxable income is what's left after the standard deduction, or after your itemized deductions if they come to more.
Virginia income tax, 2026
Virginia has its own rates and its own return, due 1 May.
| Rate | Taxable income |
|---|---|
| 2% | Up to $3,000 |
| 3% | Over $3,000 to $5,000 |
| 5% | Over $5,000 to $17,000 |
| 5.75% | Over $17,000 |
The Virginia standard deduction for 2026 is $8,750 for a single filer and $17,500 for married couples filing jointly, and the personal exemption is $930 for each person. You can take the Virginia standard deduction only if you didn't itemize on your federal return.
Whether the new federal deductions for tips and overtime also lower Virginia tax for 2026: VERIFY conformity.tipsOvertime
What changed for 2026
- The bracket thresholds and the standard deduction were adjusted for inflation. IRS announcement
- The child tax credit is $2,200 for each qualifying child. Rev. Proc. 2025-32
- The 2025 tax law added deductions for qualified tips (up to $25,000), qualified overtime (up to $12,500, or $25,000 filing jointly), interest on a qualifying car loan (up to $10,000) and $6,000 for each person aged 65 or over. Each one phases out at higher incomes. IRS explanation
Figures last checked against IRS and Virginia sources on 7 October 2026.
Sources for the figures on this page
- Rev. Proc. 2025-32 section 4.01, Table 3, Section 1(j)(2)(C) Unmarried Individuals (other than Surviving Spouses and Heads of Households) (11 figures), checked 7 October 2026
- New Virginia Tax Laws | Virginia Tax (published July 7, 2026) (2 figures), checked 7 October 2026
- Exemptions | Virginia Tax (1 figure), checked 7 October 2026
- Working Families Tax Cuts: Tax deductions for working Americans and seniors (IRS newsroom) (5 figures), checked 7 October 2026
- Code of Virginia § 58.1-320. Imposition of tax (1 figure), checked 7 October 2026
VERIFY: 1 figure(s) on this page are not verified yet: virginia-2026:conformity.tipsOvertime.
Want to know what this means for your paycheck?
Try the paycheck calculator, and call us if the answer isn't what you expected.