United States tax guide | Tax year 2026

USA Federal Income Tax Rates for 2026

A guide to US individual income tax brackets, standard deductions, capital gains, federal corporate tax and taxation of nonresidents. Historical federal tax tables for 2017 and 2018 appear below for reference.

Updated 24 October 2026 | Amounts in US dollars unless otherwise stated

Scope: This article addresses federal taxation. State and local income taxes may apply separately. Filing status, deductions, credits, income type and treaty provisions can change the final liability.

2026 Federal Individual Income Tax Brackets

Under Internal Revenue Code (IRC) section 1, ordinary taxable income is subject to graduated marginal rates. Each percentage applies only to the portion of taxable income falling within its bracket, not to the entire income amount.

Rate	Single taxable income	Married filing jointly
10%	$0 to $12,400	$0 to $24,800
12%	Over $12,400 to $50,400	Over $24,800 to $100,800
22%	Over $50,400 to $105,700	Over $100,800 to $211,400
24%	Over $105,700 to $201,775	Over $211,400 to $403,550
32%	Over $201,775 to $256,225	Over $403,550 to $512,450
35%	Over $256,225 to $640,600	Over $512,450 to $768,700
37%	Over $640,600	Over $768,700

Other filing statuses, including head of household and married filing separately, have different thresholds. Consult the IRS federal income tax rates and brackets and IRS 2026 inflation adjustments.

2026 Standard Deduction and Taxable Income

Under IRC section 63, taxable income generally means gross income minus allowable deductions. For 2026, the basic standard deduction is $16,100 for single filers, $32,200 for married couples filing jointly and $24,150 for heads of household, before any additional deductions for qualifying taxpayers. Itemizing may be preferable where permitted deductions exceed the standard deduction.

The IRC section 61 definition of gross income broadly includes compensation, business income, interest, dividends and gains unless a specific exclusion applies.

Capital Gains Tax in the United States

IRC section 1222 distinguishes short-term gains (generally assets held one year or less) from long-term gains (assets held more than one year). Short-term net gains are ordinarily taxed at regular income tax rates. Under IRC section 1(h), most net long-term capital gains of individuals qualify for preferential federal rates of 0%, 15% or 20%, depending on taxable income and filing status.

Special rates can apply to collectibles and certain real-property depreciation gains. The IRS Topic 409 explains capital gains and losses. Certain taxpayers may also owe the 3.8% net investment income tax under IRC section 1411.

Federal Corporate Income Tax

Domestic C corporations generally pay federal corporate income tax at a flat 21% under IRC section 11, a rate effective for tax years beginning after 31 December 2017. Corporate income may also be subject to state taxes and other federal regimes, including special minimum taxes for qualifying large corporations. S corporations and partnerships are usually taxed under different pass-through rules.

Residents and Nonresidents

US citizens and resident aliens are generally subject to US federal income tax on worldwide income, subject to exclusions, credits and treaty rules. Nonresident aliens are generally taxed on specified US-source income and income effectively connected with a US trade or business. The substantial presence test and IRS nonresident guidance help determine status and obligations. The statutory definitions include IRC section 7701(b).

Nonresident fixed or determinable annual or periodic US-source income can be subject to 30% gross-basis withholding unless an exception or tax treaty reduces it; see IRC section 871 and IRS withholding guidance.

Historical US Federal Tax Rates for 2017 and 2018

The following original tables are retained for historical comparison only. They are not applicable to tax year 2026. Certain figures and typographical errors in the original 2018 capital-gains table should be checked against archived IRS publications before use in a return.

2018 Federal Ordinary Income Tax Brackets

Single	Married, filing Jointly	Married, filing Separately	Head of Household	Tax Rate
$0 to $9,525	$0 to $19,050	$0 to $9,525	$0 to $13,600	10%
$9,526 to $38,700	$19,051 to $77,400	$9,526 to $38,700	$13,601 to $ 51,800	12%
$38,701 to $82,500	$77,401 to $165,000	$38,701 to $82,500	$51,801 to $82,500	22%
$82,501 to $157,500	$165,001 to $315,000	$82,501 to $157,500	$82,501 to $157,500	24%
$157,501 to $200,000	$315,001 to $400,000	$157,501 to $200,000	$157,501 to $200,000	32%
$200,001 to $500,000	$400,001 to $600,000	$200,001 to $300,000	$200,001 to $500,000	35%
$500,001 or more	$600,001 or More	$300,001 or more	$500,001 or more	37%

2017 Federal Ordinary Income Tax Brackets

Single	Married, filing Jointly	Married, filing Separately	Head of Household	Tax Rate
$0 to $9,325	$0 to $18,650	$0 to $9,325	$0 to $13,350	10%
$9,326 to $37,950	$18,651 to $75,900	$9,326 to $37,950	$13,351 to $ 50,800	15%
$37,951 to $91,900	$75,901 to $153,100	$37,951 to $76,550	$50,801 to $1,31,200	25%
$91,901 to $191,650	$153,101 to $233,350	$76,551 to $116,675	$131,201 to $212,500	28%
$191,651 to $416,700	$233,351 to $416,700	$116,676 to $208,350	$212,501 to $416,700	33%
$416,701 to $418,400	$416,701 to $470,700	$208,351 to $235,350	$416,701 to $444,550	35%
$418,401 or more	$470,701 or More	$235,351 or more	$444,551 or more	39.6%

2018 Long-Term Capital Gains Brackets

Single	Married, filing Jointly	Married, filing Separately	Head of Household	Tax Rate
$0 to $38,700	$0 to $77,400	$0 to $38,700	$0 to $51,850	0%
$38,710 to $426,700	$77,401 to $480,050	$38,701 to $240,025	$51,851 to $ 453,350	15%
$426,7001 or more	$480,051 or more	$240,026 or more	$453,351 or more	20%

2018 Corporate Income Tax

Taxable Income	Tax Rate
Flat Rate	21%

Official Sources and Further Reading

This overview is general information, not individualized tax advice. Check IRS instructions for the specific tax year and consult a qualified adviser for cross-border or complex tax situations.