Tax year 2026The seven federal brackets for all four filing statuses, straight from the Revenue Procedure, plus the top rate in every state.
Your marginal rate is the rate on your next dollar. Your effective rate is what you actually pay across everything you earned, and it is always lower. Nobody pays their top bracket on their whole income — that is the single most common misreading of this table.
Single
Standard deduction $16,100| Rate | Taxable income | Tax at the bottom of the bracket |
|---|
| 10% | $0 – $12,400 | $0 |
| 12% | $12,400 – $50,400 | $1,240 |
| 22% | $50,400 – $105,700 | $5,800 |
| 24% | $105,700 – $201,775 | $17,966 |
| 32% | $201,775 – $256,225 | $41,024 |
| 35% | $256,225 – $640,600 | $58,448 |
| 37% | $640,600 – and up | $192,979 |
Married filing jointly
Standard deduction $32,200| Rate | Taxable income | Tax at the bottom of the bracket |
|---|
| 10% | $0 – $24,800 | $0 |
| 12% | $24,800 – $100,800 | $2,480 |
| 22% | $100,800 – $211,400 | $11,600 |
| 24% | $211,400 – $403,550 | $35,932 |
| 32% | $403,550 – $512,450 | $82,048 |
| 35% | $512,450 – $768,700 | $116,896 |
| 37% | $768,700 – and up | $206,584 |
Married filing separately
Standard deduction $16,100| Rate | Taxable income | Tax at the bottom of the bracket |
|---|
| 10% | $0 – $12,400 | $0 |
| 12% | $12,400 – $50,400 | $1,240 |
| 22% | $50,400 – $105,700 | $5,800 |
| 24% | $105,700 – $201,775 | $17,966 |
| 32% | $201,775 – $256,225 | $41,024 |
| 35% | $256,225 – $384,350 | $58,448 |
| 37% | $384,350 – and up | $103,292 |
Head of household
Standard deduction $24,150| Rate | Taxable income | Tax at the bottom of the bracket |
|---|
| 10% | $0 – $17,700 | $0 |
| 12% | $17,700 – $67,450 | $1,770 |
| 22% | $67,450 – $105,700 | $7,740 |
| 24% | $105,700 – $201,750 | $16,155 |
| 32% | $201,750 – $256,200 | $39,207 |
| 35% | $256,200 – $640,600 | $56,631 |
| 37% | $640,600 – and up | $191,171 |
State income tax, 2026
Nine states do not tax wage income at all. Fifteen use a single flat rate. The rest run graduated brackets, from Hawaii’s twelve to Kansas’s two.
| State | System | Lowest | Top rate | Local tax on top? |
|---|
| Alabama | 3 brackets | 2.00% | 5.00% | Yes — local |
| Alaska | No income tax | — | — | No |
| Arizona | Flat rate | 2.50% | 2.50% | No |
| Arkansas | 2 brackets | 2.00% | 3.90% | No |
| California | 10 brackets | 1.00% | 13.30% | No |
| Colorado | Flat rate | 4.40% | 4.40% | No |
| Connecticut | 7 brackets | 2.00% | 6.99% | No |
| Delaware | 7 brackets | 0.00% | 6.60% | Yes — city |
| District of Columbia | 7 brackets | 4.00% | 10.75% | No |
| Florida | No income tax | — | — | No |
| Georgia | Flat rate | 4.99% | 4.99% | No |
| Hawaii | 12 brackets | 1.40% | 11.00% | No |
| Idaho | Flat rate | 5.30% | 5.30% | No |
| Illinois | Flat rate | 4.95% | 4.95% | No |
| Indiana | Flat rate | 2.95% | 2.95% | Yes — county |
| Iowa | Flat rate | 3.80% | 3.80% | No |
| Kansas | 2 brackets | 5.20% | 5.58% | No |
| Kentucky | Flat rate | 3.50% | 3.50% | Yes — local |
| Louisiana | Flat rate | 3.00% | 3.00% | No |
| Maine | 3 brackets | 5.80% | 7.15% | No |
| Maryland | 10 brackets | 2.00% | 6.50% | Yes — county |
| Massachusetts | 2 brackets | 5.00% | 9.00% | No |
| Michigan | Flat rate | 4.25% | 4.25% | Yes — city |
| Minnesota | 4 brackets | 5.35% | 9.85% | No |
| Mississippi | 2 brackets | 0.00% | 4.00% | No |
| Missouri | 8 brackets | 0.00% | 4.70% | Yes — city |
| Montana | 2 brackets | 4.70% | 5.65% | No |
| Nebraska | 3 brackets | 2.46% | 4.55% | No |
| Nevada | No income tax | — | — | No |
| New Hampshire | No income tax | — | — | No |
| New Jersey | 7 brackets | 1.40% | 10.75% | No |
| New Mexico | 6 brackets | 1.50% | 5.90% | No |
| New York | 9 brackets | 3.90% | 10.90% | Yes — city |
| North Carolina | Flat rate | 3.99% | 3.99% | No |
| North Dakota | 3 brackets | 0.00% | 2.50% | No |
| Ohio | 2 brackets | 0.00% | 2.75% | Yes — municipal |
| Oklahoma | 4 brackets | 0.00% | 4.50% | No |
| Oregon | 4 brackets | 4.75% | 9.90% | Yes — county |
| Pennsylvania | Flat rate | 3.07% | 3.07% | Yes — municipal |
| Rhode Island | 3 brackets | 3.75% | 5.99% | No |
| South Carolina | 2 brackets | 1.99% | 5.21% | No |
| South Dakota | No income tax | — | — | No |
| Tennessee | No income tax | — | — | No |
| Texas | No income tax | — | — | No |
| Utah | Flat rate | 4.50% | 4.50% | No |
| Vermont | 4 brackets | 3.35% | 8.75% | No |
| Virginia | 4 brackets | 2.00% | 5.75% | No |
| Washington | No income tax | — | — | No |
| West Virginia | 5 brackets | 2.22% | 4.82% | No |
| Wisconsin | 4 brackets | 3.50% | 7.65% | No |
| Wyoming | No income tax | — | — | No |
Federal figures: IRS Rev. Proc. 2025-32, § 3.01, Tables 1-4, verified 2026-08-31. State figures come from a compiled source and are being checked against each state revenue department one at a time; until a state is checked, its own page stays unpublished.