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TCJA rates made permanent (OBBBA 2025). The 10%–37% rate structure continues in 2026 under One Big Beautiful Budget Act, enacted 2025. Brackets adjust annually for inflation per Rev. Proc. 2025-32.
| Tax Rate | Minimum Income | Maximum Income |
|---|---|---|
| 10% | $0 | $12,400 |
| 12% | $12,401 | $50,400 |
| 22% | $50,401 | $105,700 |
| 24% | $105,701 | $201,775 |
| 32% | $201,776 | $256,225 |
| 35% | $256,226 | $640,600 |
| 37% | $640,601 | and above |
$16,100
Reduce your taxable income by this amount before applying tax brackets. Most taxpayers claim the standard deduction rather than itemizing.
The One Big Beautiful Budget Act (OBBBA), enacted in 2025, made TCJA individual income tax rates permanent. For 2026, the IRS applied the standard annual inflation adjustment:
The result: taxpayers can earn slightly more income before crossing into higher brackets compared to 2025.
The One Big Beautiful Budget Act (OBBBA), enacted in 2025, permanently extended the TCJA individual income tax rates. The 2026 tax year operates under the same 10%–37% rate structure as 2024–2025, with inflation-adjusted bracket thresholds.
Rate stability enables longer-horizon tax planning. Update your retirement projections with 2026 bracket thresholds to optimize contribution strategies, withdrawal sequencing, and income timing across tax years.