MARRIED FILING JOINT
| Taxable Income Range 2025 | Taxable Income Range 2026 | Tax Rate |
|---|---|---|
| $0 to $23,850 | $0 to $24,800 | 10% |
| $23,851 to $96,950 | $24,801 to $100,800 | 12% |
| $96,951-$206,700 | $101,801 to $211,400 | 22% |
| $206,701 to $394,600 | $211,401 to $403,550 | 24% |
| $394,601 to $501,050 | $403,551 to $512,450 | 32% |
| $501,051 to $751,600 | $512,451 to $768,700 | 35% |
| over $751,601 | over $768,701 | 37% |
SINGLE
| Taxable Income Range 2025 | Taxable Income Range 2025 | Tax Rate |
|---|---|---|
| $0 to $11,925 | $0 to $12,400 | 10% |
| $11,926 to $48,475 | $12,401 to $50,400 | 12% |
| $48,476 to $103,350 | $50,401 to $105,700 | 22% |
| $103,351 to $197,300 | $105,701 to $201,775 | 24% |
| $197,301 to $250,525 | $201,776 to $256,225 | 32% |
| $250,526 to $526,350 | $256,226 to $640,600 | 35% |
| Over $626,351 | Over $640,601 | 37% |
As a reminder, the personal exemption has been eliminated permanently.
The standard deduction for 2025 is $15,750 (single); $31,500 (joint or qualifying surviving spouse); $23,625 (head of household).