Reference · effective for tax year 2026
The 2026 money and tax numbers, in one place
Every figure below is the official 2026 number, with its source. The calculators on this site run on these same numbers, so the reference and the tools agree. Last updated 2026-07-15.
What are the 2026 federal income tax brackets?
The US has seven federal income tax rates in 2026: 10%, 12%, 22%, 24%, 32%, 35% and 37%. Only the income inside each band is taxed at that band's rate. The thresholds are taxable income, which is your income after the standard deduction.
Single
| Rate | Taxable income |
|---|---|
| 10% | $0 to $12,400 |
| 12% | $12,400 to $50,400 |
| 22% | $50,400 to $105,700 |
| 24% | $105,700 to $201,775 |
| 32% | $201,775 to $256,225 |
| 35% | $256,225 to $640,600 |
| 37% | $640,600 and up |
Married filing jointly
| Rate | Taxable income |
|---|---|
| 10% | $0 to $24,800 |
| 12% | $24,800 to $100,800 |
| 22% | $100,800 to $211,400 |
| 24% | $211,400 to $403,550 |
| 32% | $403,550 to $512,450 |
| 35% | $512,450 to $768,700 |
| 37% | $768,700 and up |
Head of household
| Rate | Taxable income |
|---|---|
| 10% | $0 to $17,700 |
| 12% | $17,700 to $67,450 |
| 22% | $67,450 to $105,700 |
| 24% | $105,700 to $201,775 |
| 32% | $201,775 to $256,200 |
| 35% | $256,200 to $640,600 |
| 37% | $640,600 and up |
Source: IRS Rev. Proc. 2025-32, the 2026 inflation adjustments for brackets and the standard deduction (including the One Big Beautiful Bill amendments). Effective for tax year 2026.
Estimate your own bill in the Income Tax Calculator · how brackets work
What is the 2026 standard deduction?
The 2026 standard deduction is $16,100 for a single filer, $32,200 for a married couple filing jointly, and $24,150 for head of household. You subtract it from income before the brackets apply, and most filers take it rather than itemizing.
| Filing status | Standard deduction (2026) |
|---|---|
| Single | $16,100 |
| Married filing jointly | $32,200 |
| Head of household | $24,150 |
Source: IRS Rev. Proc. 2025-32, the 2026 inflation adjustments for brackets and the standard deduction (including the One Big Beautiful Bill amendments).
What are the 2026 FICA rates and the Social Security wage base?
FICA is a flat 7.65% payroll tax: 6.2% for Social Security and 1.45% for Medicare. In 2026 the Social Security part applies only up to a wage base of $184,500. Medicare has no cap, and an extra 0.9% Medicare tax applies to wages above $200,000 (single) or $250,000 (married).
| Component | Rate | Applies to |
|---|---|---|
| Social Security (OASDI) | 6.2% | Wages up to $184,500 |
| Medicare | 1.45% | All wages |
| Additional Medicare | 0.9% | Wages over $200,000 single / $250,000 married |
Source: SSA 2026 (Social Security wage base $184,500; OASDI 6.2%; Medicare 1.45%; Additional Medicare 0.9%).
What are the 2026 long-term capital gains rates?
Long-term capital gains (on assets held over a year) are taxed at 0%, 15% or 20% depending on your taxable income. The 2026 thresholds are below. Short-term gains are taxed as ordinary income at the brackets above.
| Filing status | 0% rate | 15% rate | 20% rate |
|---|---|---|---|
| Single | $0 to $49,450 | $49,450 to $545,500 | $545,500 and up |
| Married filing jointly | $0 to $98,900 | $98,900 to $613,700 | $613,700 and up |
| Head of household | $0 to $66,200 | $66,200 to $579,600 | $579,600 and up |
Source: IRS Rev. Proc. 2025-32, 2026 inflation adjustments.
What are the 2026 retirement contribution limits?
In 2026 you can put up to $24,500 into a 401(k) and up to $7,500 into an IRA (Traditional and Roth combined). Catch-up contributions raise both if you are 50 or older, and a SECURE 2.0 rule gives ages 60 to 63 a larger 401(k) catch-up.
| Account | 2026 limit | Catch-up |
|---|---|---|
| 401(k), 403(b), most 457 plans | $24,500 | $8,000 (age 50+); $11,250 (age 60-63) |
| Traditional + Roth IRA (combined) | $7,500 | $1,100 (age 50+) |
Source: IRS IR-2025-111 and Notice 2025-67, 2026 retirement-plan limits.
Sales tax by state in 2026
Combined average state and local sales-tax rates, highest to lowest. Five states have no statewide sales tax: Delaware, Montana, New Hampshire and Oregon, plus Alaska which allows local sales taxes only.
| State | Combined rate |
|---|---|
| Louisiana | 9.56% |
| Tennessee | 9.55% |
| Arkansas | 9.45% |
| Washington | 9.38% |
| Alabama | 9.29% |
| Oklahoma | 8.99% |
| Illinois | 8.86% |
| California | 8.85% |
| Kansas | 8.75% |
| New York | 8.53% |
| Missouri | 8.39% |
| Arizona | 8.38% |
| Nevada | 8.24% |
| Texas | 8.20% |
| Minnesota | 8.04% |
| Colorado | 7.81% |
| New Mexico | 7.62% |
| South Carolina | 7.50% |
| Georgia | 7.38% |
| Utah | 7.25% |
| Ohio | 7.24% |
| Mississippi | 7.06% |
| North Dakota | 7.04% |
| Florida | 7.00% |
| Indiana | 7.00% |
| North Carolina | 7.00% |
| Rhode Island | 7.00% |
| Nebraska | 6.97% |
| Iowa | 6.94% |
| New Jersey | 6.60% |
| West Virginia | 6.57% |
| Vermont | 6.36% |
| Connecticut | 6.35% |
| Pennsylvania | 6.34% |
| Massachusetts | 6.25% |
| South Dakota | 6.11% |
| Idaho | 6.03% |
| Kentucky | 6.00% |
| Maryland | 6.00% |
| Michigan | 6.00% |
| Virginia | 5.77% |
| Wisconsin | 5.70% |
| Maine | 5.50% |
| Wyoming | 5.44% |
| Hawaii | 4.50% |
| Alaska | 1.82% |
| Delaware | 0.00% |
| Montana | 0.00% |
| New Hampshire | 0.00% |
| Oregon | 0.00% |
Source: Tax Foundation, state and local sales-tax rates. Combined state plus average local rate.
State income tax rates in 2026
A simplified effective state income-tax rate near a $75,000 single-filer income, for ranking. Nine states levy no wage income tax and show 0%. Rates for taxed states are estimates, since brackets, deductions and local taxes vary.
| State | Effective rate (est.) |
|---|---|
| Alabama | 4.50% est. |
| Alaska | 0.00% |
| Arizona | 2.50% est. |
| Arkansas | 3.90% est. |
| California | 4.50% est. |
| Colorado | 4.40% est. |
| Connecticut | 4.50% est. |
| Delaware | 4.80% est. |
| District of Columbia | 5.50% est. |
| Florida | 0.00% |
| Georgia | 5.19% est. |
| Hawaii | 6.50% est. |
| Idaho | 5.30% est. |
| Illinois | 4.95% est. |
| Indiana | 3.05% est. |
| Iowa | 3.80% est. |
| Kansas | 4.80% est. |
| Kentucky | 4.00% est. |
| Louisiana | 3.00% est. |
| Maine | 5.80% est. |
| Maryland | 4.75% est. |
| Massachusetts | 5.00% est. |
| Michigan | 4.25% est. |
| Minnesota | 5.80% est. |
| Mississippi | 4.40% est. |
| Missouri | 4.00% est. |
| Montana | 4.70% est. |
| Nebraska | 4.40% est. |
| Nevada | 0.00% |
| New Hampshire | 0.00% |
| New Jersey | 3.50% est. |
| New Mexico | 3.90% est. |
| New York | 5.50% est. |
| North Carolina | 4.25% est. |
| North Dakota | 1.95% est. |
| Ohio | 2.75% est. |
| Oklahoma | 3.75% est. |
| Oregon | 8.00% est. |
| Pennsylvania | 3.07% est. |
| Rhode Island | 3.75% est. |
| South Carolina | 4.50% est. |
| South Dakota | 0.00% |
| Tennessee | 0.00% |
| Texas | 0.00% |
| Utah | 4.55% est. |
| Vermont | 5.00% est. |
| Virginia | 4.75% est. |
| Washington | 0.00% |
| West Virginia | 4.50% est. |
| Wisconsin | 4.70% est. |
| Wyoming | 0.00% |
Source: State revenue departments and Tax Foundation 2026 state tax data. Approximate effective state income-tax rate on wages for a single filer near $75,000. No-income-tax states are exact (0). Rates for taxed states are simplified estimates for ranking, not exact liabilities; state deductions, credits and local taxes vary.
Current mortgage and inflation rates
The 30-year fixed mortgage rate is 6.49% as of 2026-07-09. Year-over-year inflation is about 3.5%, measured by the Consumer Price Index through 2026-06.
| Rate | Latest | As of |
|---|---|---|
| 30-year fixed mortgage | 6.49% | 2026-07-09 |
| Inflation (CPI, year over year) | 3.5% | 2026-06 |
Sources: Freddie Mac Primary Mortgage Market Survey; U.S. Bureau of Labor Statistics, CPI-U.
Mortgage Calculator · Inflation Calculator · the state of American money
General information, not tax or financial advice. Figures are the published 2026 numbers, current when this page was last updated. State income-tax rates are simplified estimates for ranking.