The 2026 Federal Income Tax Brackets, Explained

The United States taxes income in seven brackets, from 10% up to 37%. The part that trips people up every year is that being “in the 22% bracket” does not mean 22% of your income goes to tax. It means the dollars inside that band are taxed at 22%, while everything below it is taxed less. On a $75,000 salary, a single filer owes about $7,670 in federal income tax, which is an effective rate near 10.2%, not 22%.

The seven brackets

For a single filer, the tax on each slice of taxable income looks like this. Every filer moves up the same ladder; only the width of each rung changes with filing status.

How a bracket actually works

Picture your taxable income poured into a set of buckets, filling from the bottom. The first bucket is taxed at 10%, the next at 12%, then 22%, and so on. Only the money that spills into a higher bucket is taxed at that higher rate.

Take the $75,000 example. First you subtract the standard deduction, which is $16,100 for a single filer, leaving $58,900 of taxable income. That $58,900 then fills the buckets: the first $12,400 is taxed at 10%, the next slice at 12%, and only the amount above $50,400 reaches the 22% rate. Add those pieces together and you get about $7,670. The 22% is your marginal rate, the rate on your next dollar. The 10.2% is your effective rate, what you actually pay across the whole income.

This is why a raise never costs you money. People sometimes worry that crossing into a new bracket will drop their take-home. It cannot. Only the dollars above the line are taxed higher, so a bigger salary always leaves you with more after tax, not less.

The standard deduction comes off first

Before any bracket applies, you get to subtract the standard deduction, and most people take it rather than itemizing. In 2026 it is $16,100 for single filers, $32,200 for married filing jointly, and $24,150 for head of household. That is income the government simply does not tax. On a $75,000 salary it means the first $16,100 is tax-free, which is a big reason the effective rate lands so far below the bracket rate.

What this leaves out

This is federal income tax only. Your paycheck also loses FICA, the 7.65% for Social Security and Medicare, and depending on where you live, a state income tax on top. Pre-tax savings like a 401(k) or an HSA lower your taxable income further, so two people earning the same salary can owe different amounts.

To see your own number, with your income, filing status, and state, use the Income Tax Calculator, or the Take-Home Pay Calculator for the full paycheck picture including FICA.