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Tax ReferenceIRS Revenue Procedure 2026
2026 Federal IRS Tax Brackets & Contribution Limits
Official federal marginal income tax rates, standard deduction amounts, and IRS statutory contribution caps.
2026 Standard Deductions
SingleUnmarried individuals
$14,600Married Filing JointlyQualifying surviving spouses
$29,200Head of HouseholdUnmarried with dependents
$21,900Married Filing SeparatelySeparate return filers
$14,600Single Filer Tax Brackets (2026)
| Tax Rate | Taxable Income Bracket | Calculated Tax Owed |
|---|---|---|
| 10% | $0 to $11,600 | 10% of taxable income |
| 12% | $11,600 to $47,150 | $1,160 + 12% of amount over $11,600 |
| 22% | $47,150 to $100,525 | $5,426 + 22% of amount over $47,150 |
| 24% | $100,525 to $191,950 | $17,168.50 + 24% of amount over $100,525 |
| 32% | $191,950 to $243,725 | $39,110.50 + 32% of amount over $191,950 |
| 35% | $243,725 to $609,350 | $55,678.50 + 35% of amount over $243,725 |
| 37% | Over $609,350 | $183,647.25 + 37% of amount over $609,350 |
Married Filing Jointly Tax Brackets (2026)
| Tax Rate | Taxable Income Bracket | Calculated Tax Owed |
|---|---|---|
| 10% | $0 to $23,200 | 10% of taxable income |
| 12% | $23,200 to $94,300 | $2,320 + 12% of amount over $23,200 |
| 22% | $94,300 to $201,050 | $10,852 + 22% of amount over $94,300 |
| 24% | $201,050 to $383,900 | $34,337 + 24% of amount over $201,050 |
| 32% | $383,900 to $487,450 | $78,221 + 32% of amount over $383,900 |
| 35% | $487,450 to $731,200 | $111,357 + 35% of amount over $487,450 |
| 37% | Over $731,200 | $196,669.50 + 37% of amount over $731,200 |
2026 Retirement & HSA Contribution Caps
401(k), 403(b), Most 457 Plans
$23,000$7,500 (Age 50+)
Traditional & Roth IRAs
$7,000$1,000 (Age 50+)
Health Savings Account (HSA) - Individual
$4,150$1,000 (Age 55+)
Health Savings Account (HSA) - Family
$8,300$1,000 (Age 55+)