The seven federal tax rates
For the 2026 tax year, ordinary federal taxable income is divided into brackets taxed at 10%, 12%, 22%, 24%, 32%, 35%, and 37%. The threshold for each rate depends on your filing status. The following tables use the IRS's inflation-adjusted federal brackets for 2026. Amounts are taxable income, not gross salary.
Single filers and married filing separately
| Rate | Single taxable income | Married filing separately |
|---|---|---|
| 10% | $0–$12,400 | $0–$12,400 |
| 12% | Over $12,400–$50,400 | Over $12,400–$50,400 |
| 22% | Over $50,400–$105,700 | Over $50,400–$105,700 |
| 24% | Over $105,700–$201,775 | Over $105,700–$201,775 |
| 32% | Over $201,775–$256,225 | Over $201,775–$256,225 |
| 35% | Over $256,225–$640,600 | Over $256,225–$384,350 |
| 37% | Over $640,600 | Over $384,350 |
Married filing jointly and head of household
| Rate | Married filing jointly | Head of household |
|---|---|---|
| 10% | $0–$24,800 | $0–$17,700 |
| 12% | Over $24,800–$100,800 | Over $17,700–$67,450 |
| 22% | Over $100,800–$211,400 | Over $67,450–$105,700 |
| 24% | Over $211,400–$403,550 | Over $105,700–$201,750 |
| 32% | Over $403,550–$512,450 | Over $201,750–$256,200 |
| 35% | Over $512,450–$768,700 | Over $256,200–$640,600 |
| 37% | Over $768,700 | Over $640,600 |
What is the standard deduction in 2026?
The basic standard deduction for 2026 is $16,100 for single filers, $32,200 for married filing jointly, $24,150 for head of household, and $16,100 for married filing separately. These are the general base amounts. Special rules can apply, including for dependents, age, blindness, or filing situations involving a spouse who itemizes.
The standard deduction is not a tax credit: it reduces the taxable income used in the rate schedule. A $16,100 deduction therefore does not mean your tax bill drops by $16,100. It means that amount is generally not included in the regular taxable-income calculation under the assumptions of the estimate.
Example: $75,000 salary as a single filer
In a simplified scenario with a $75,000 annual salary, no modeled pre-tax deductions, and the single standard deduction, taxable income would be $58,900. The first $12,400 is taxed at 10% ($1,240); the next $38,000 at 12% ($4,560); and the final $8,500 at 22% ($1,870). The resulting annual regular federal income-tax estimate is $7,670, before other adjustments and credits. That is an average federal income-tax estimate of about $295 per biweekly paycheck, not a payroll withholding guarantee.
Marginal versus effective tax rates
The 22% rate in that example is the marginal tax rate on the top slice of taxable income. The average federal income tax paid as a share of $75,000 gross wages in the example is about 10.2%. Social Security, Medicare, state taxes, and other payroll deductions are separate from those federal ordinary-income brackets.
Why your Form W-4 still matters
Employers generally compute federal income-tax withholding using the employee's Form W-4 and IRS Publication 15-T methods. Other household earnings, multiple jobs, dependent credits, and additional withholding elections may change the result. The King Calculators model uses annual tax brackets as a transparent planning approximation. Compare it with your employer's actual paystub rather than treating a difference as a payroll mistake.
Sources and further reading: IRS 2026 inflation adjustments, IRS Publication 15-T, and Social Security Administration 2026 fact sheet.