2026 US Federal Tax Brackets
The US uses a progressive federal income tax system. 2026 rates for single filers:
- $0–$11,925 — 10%
- $11,926–$48,475 — 12%
- $48,476–$103,350 — 22%
- $103,351–$197,300 — 24%
- $197,301–$250,525 — 32%
- $250,526–$626,350 — 35%
- Over $626,350 — 37%
FICA Taxes 2026
Social Security: 6.2% on wages up to $168,600. Medicare: 1.45% on all wages (+ 0.9% above $200,000).
Standard Deduction 2026
Single: $14,600 · Married Filing Jointly: $29,200
Frequently Asked Questions
What is the 2026 standard deduction?
$14,600 for single filers and $29,200 for married filing jointly. This reduces your taxable income before the tax brackets are applied.
What is the Social Security wage base in 2026?
$168,600. You pay 6.2% Social Security tax on wages up to this limit. Above it, no additional SS tax is owed.
Does a 401(k) contribution reduce my taxes?
Yes — traditional 401(k) contributions are pre-tax and reduce your federal taxable income. The 2026 limit is $23,500 ($31,000 age 50+). This calculator does not include 401(k) deductions.
What is an effective tax rate?
Your total tax divided by gross income. Because the US system is marginal, your effective rate is always lower than your top marginal bracket.