What this 2026 tax-bracket dataset contains
This table publishes the ordinary federal income-tax rate schedule for the single filing status. Thresholds apply to taxable income, not gross salary. Under the baseline represented by the source data, the 2026 standard deduction is $16,100 before the progressive schedule is applied.
Entering a higher bracket does not apply that higher rate to all taxable income. Each rate applies only to the portion above its lower threshold and before the next threshold. The final 37% row has no next-rate threshold.
2026 single-filer federal tax bracket table
The table uses exact boundary points instead of converting them into rounded prose ranges. For example, the 12% bracket begins at the $12,400 boundary; progressive bracket math applies the 12% rate only to taxable income above that threshold.
| Marginal rate | Lower threshold | Next-rate threshold |
|---|---|---|
| 10% | $0 | $12,400 |
| 12% | $12,400 | $50,400 |
| 22% | $50,400 | $105,700 |
| 24% | $105,700 | $201,775 |
| 32% | $201,775 | $256,225 |
| 35% | $256,225 | $640,600 |
| 37% | $640,600 | No upper boundary |
Methodology and boundary semantics
FinanceBase reads the verified 2026 United States structured tax file and publishes each stored rate and threshold. The next threshold is obtained from the following source row; it is not independently estimated. The CSV records marginal rates as percentages and all thresholds as whole U.S. dollars.
Each rate applies only to taxable income above its threshold and below the next threshold. The schedule is progressive: a tax calculation measures the width of taxable income inside each band and multiplies only that portion by the band's rate.
Keep full precision during the estimate and round displayed amounts to USD cents. This model uses the statutory rate schedule rather than the later IRS Tax Table lookup. This downloadable dataset is a rate schedule, not a tax-liability table or paycheck-withholding table.
Scope and important limitations
Annual federal-only estimate for a single employee under age 65 with ordinary W-2 wages, no dependants, no other income, no adjustments, no credits, and the standard deduction.
The bracket file does not contain state, District of Columbia, territorial or local taxes. It also does not model credits, itemized deductions, adjustments, dependants, capital-gains rates, self-employment tax, payroll withholding or filing statuses other than single. A taxpayer's return can therefore differ substantially from a bracket-only illustration.
Use the linked calculator for an educational estimate with the baseline's standard deduction and employee payroll taxes. Use current IRS forms, filing software or a qualified tax professional for an actual return.
Official source and reuse terms
Official source: Internal Revenue Service: IRS releases tax inflation adjustments for tax year 2026, including amendments from the One, Big, Beautiful Bill. The repository's structured record was last verified on .
FinanceBase independently structured these factual values and dedicates its CSV arrangement to CC0 1.0. The IRS use-of-content notice explains that material created or maintained by federal employees in their duties may be copied and requests credit, while third-party material may carry separate rights. The FinanceBase dedication does not alter those notices or terms. Preserve the official-source citation so readers can verify the schedule.
How to cite this dataset
FinanceBase (2026), "2026 US federal income-tax brackets for a single filer," sourced from the Internal Revenue Service, https://financebase.org/data/us-federal-tax-brackets-2026/
Please retain the named underlying source and license when republishing or adapting the file.