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2026 Tax Rates
| 2026 Tax Rates Schedule X - Single |
| The tax is | If taxable income is over | But not over |
| 10% of taxable income | $0 | $12,400 |
| $1,240 + 12% of the amount over $12,400 | $12,400 | $50,400 |
| $5,800 + 22% of the amount over $50,400 | $50,400 | $105,700 |
| $17,966 + 24% of the amount over $105,700 | $105,700 | $201,775 |
| $41,024 + 32% of the amount over $201,775 | $201,775 | $256,225 |
| $58,448 + 35% of the amount over $256,225 | $256,225 | $640,600 |
| $192,979.25 + 37% of the amount over $640,600 | Over $640,600 | No limit |
| 2026 Tax Rates Schedule Y-1 - Married Filing Jointly or Qualifying Widow(er) |
| The Tax is | If taxable income is over | But Not Over |
| 10% of taxable income | $0 | $24,800 |
| $2,480 + 12% of the amount over $24,800 | $24,800 | $100,800 |
| $11,600 + 22% of the amount over $100,800 | $100,800 | $211,400 |
| $35,932 + 24% of the amount over $211,400 | $211,400 | $403,550 |
| $82,048 + 32% of the amount over $403,550 | $403,550 | $512,450 |
| $116,896 + 35% of the amount over $512,450 | $512,450 | $768,700 |
| $206,583.50 + 37% of the amount over $768,700 | Over $768,700 | No limit |
| 2026 Tax Rates Schedule Y-2 - Married Filing Separately |
| The tax is: | If taxable income is over | But Not Over |
| 10% of taxable income | $0 | $12,400 |
| $1,240 + 12% of the amount over $12,400 | $12,400 | $50,400 |
| $5,800 + 22% of the amount over $50,400 | $50,400 | $105,700 |
| $17,966 + 24% of the amount over $105,700 | $105,700 | $201,775 |
| $41,024 + 32% of the amount over $201,775 | $201,775 | $256,225 |
| $58,448 + 35% of the amount over $256,225 | $256,225 | $384,350 |
| $103,291.75 + 37% of the amount over $384,350 | Over $384,350 | No limit |
| 2026 Tax Rates Schedule Z - Head of Household |
| 10% of taxable income | $0 | $17,700 |
| $1,770 + 12% of the amount over $17,700 | $17,700 | $67,450 |
| $7,740 + 22% of the amount over $67,450 | $67,450 | $105,700 |
| $16,155 + 24% of the amount over $105,700 | $105,700 | $201,750 |
| $39,207 + 32% of the amount over $201,750 | $201,750 | $256,200 |
| $56,631 + 35% of the amount over $256,200 | $256,200 | $640,600 |
| $191,171 + 37% of the amount over $640,600 | Over $640,600 | No limit |
| 2026 Tax Rates Estates & Trusts |
| The Tax is | If taxable income is over | But Not Over |
| 10% of the taxable income | $0 | $3,300 |
| $330.00 plus 24% of the excess over $3,100 | $300 | $11,700 |
| $2,346.00 plus 35% of the excess over $11,150 | $11,700 | $16,000 |
| $3,851.00 plus 37% of the excess over $15,200 | $16,000 | no limit |
| 2025 Standard Mileage Rate |
| Standard mileage rate for business driving | 72.5 cents |
| Standard mileage rate for medical/moving driving | 20.5 cents |
| Standard mileage rate for charitable driving | 14.0 cents |
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