Federal Tax Brackets 2026: Rates, Standard Deduction & Take-Home Pay
Complete 2026 federal tax bracket guide with rates, deductions, FICA, and examples.
2026 Federal Tax Brackets
Progressive system — higher rate applies only to income within that bracket:
| Rate | Single |
|---|---|
| 10% | $0-$11,925 |
| 12% | $11,926-$48,475 |
| 22% | $48,476-$103,350 |
| 24% | $103,351-$197,300 |
| 32% | $197,301-$250,525 |
| 35% | $250,526-$626,350 |
| 37% | Over $626,350 |
Standard Deductions
Single: $15,650. MFJ: $31,300. Head of Household: $23,475. Example: $75K − $15,650 = $59,350 taxable. First $11,925 at 10%, next $36,550 at 12%, remaining $10,875 at 22%. Federal tax: ~$8,606 (effective 11.5%).
FICA Taxes
SS: 6.2% up to $176,100 (max $10,918). Medicare: 1.45% all wages + 0.9% over $200K. Combined: 7.65%. Self-employed: 15.3%. No deduction — applies from dollar one.
Effective Rate by Income
| Salary | Fed Tax | FICA |
|---|---|---|
| $40K | $2,762 | $3,060 |
| $60K | $5,166 | $4,590 |
| $75K | $8,606 | $5,738 |
| $100K | $13,548 | $7,650 |
| $150K | $25,548 | $11,475 |
| $200K | $38,598 | $15,300 |
Single, standard deduction, no state tax.
Tax-Saving Strategies
401(k): $23,500 limit saves $5,170 at 22% bracket. HSA: $4,300 deductible. IRA: $7,000. No-tax states: TX, FL, WA, NV, TN, WY, SD, AK, NH. MFJ: doubles bracket thresholds — two $75K earners filing jointly save $3,000+ vs separately.