2025 Tax Brackets and Federal Income Tax Rates
| Tax Rate | For Single Filers | For Married Individuals Filing Joint Returns | For Heads of Households |
|---|---|---|---|
| 10% | $0 to $11,925 | $0 to $23,850 | $0 to $17,000 |
| 12% | $11,925 to $48,475 | $23,850 to $96,950 | $17,000 to $64,850 |
| 22% | $48,475 to $103,350 | $96,950 to $206,700 | $64,850 to $103,350 |
| 24% | $103,350 to $197,300 | $206,700 to $394,600 | $103,350 to $197,300 |
| 32% | $197,300 to $250,525 | $394,600 to $501,050 | $197,300 to $250,500 |
| 35% | $250,525 to $626,360 | $501,050 to $751,600 | $250,500 to $626,350 |
| 37% | $626,350 or more | $751,600 or more | $626,350 or more |
2026 Tax Brackets and Federal Income Tax Rates
| Tax Rate | For Single Filers | For Married Individuals Filing Joint Returns | For Heads of Households |
|---|---|---|---|
| 10% | $0 to $12,400 | $0 to $24,800 | $0 to $17,700 |
| 12% | $12,401 to $50,400 | $24,801 to $100,800 | $17,701 to $67,450 |
| 22% | $50,401 to $105,700 | $100,801 to $211,400 | $67,451 to $105,700 |
| 24% | $105,701 to $201,775 | $211,401 to $403,550 | $105,701 to $201,775 |
| 32% | $201,776 to $256,225 | $403,551 to $512,450 | $201,776 to $256,200 |
| 35% | $256,226 to $640,600 | $512,451 to $768,700 | $256,201 to $640,600 |
| 37% | $640,601 or more | $768,701 or more | $640,601 or more |
2026 Standard Deduction
| Filing Status | Deduction Amount |
|---|---|
| Single | $16,100 |
| Married Filing Jointly | $32,200 |
| Head of Household | $24,150 |
2026 Long-Term Capital Gains Tax Rates and Brackets
| For Unmarried Individuals, Taxable Income | For Married Individuals Filing Joint Returns, Taxable Income | For Heads of Households, Taxable Income | Married Filing Separately, Taxable Income | |
|---|---|---|---|---|
| 0% | $0-$49,450 | $0-$98,900 | $0-$66,200 | $0-$49,450 |
| 15% | $49,451-$545,500 | $98,901-$613,700 | $66,201-$579,600 | $49,451-$306,850 |
| 20% | Over $545,500 | Over $613,700 | Over $579,600 | Over $306,850 |
2026 Long-Term Capital Gains Tax Rates and Brackets
Net Investment Income Tax (NIIT):
High-income earners may owe an additional 3.8% surtax on net investment income if modified adjusted gross income exceeds $200,000 for single filers or $250,000 for married couples filing jointly.
Special Asset Rates:
Certain asset types carry unique caps, such as a maximum 28% tax rate for collectibles or up to 25% for unrecaptured Section 1250 gain on real estate.