United States Tax Brackets & Rates (2026)
Comprehensive statutory tax rates, withholding thresholds, social contributions, and deduction rules governed by Internal Revenue Service (IRS).
📜 Statutory Authority & Legal Framework
In United States, personal income taxation is administered by the Internal Revenue Service (IRS) under the authority of Internal Revenue Code (IRC) & IRS Publication 15-T Federal Withholding Tables.
US progressive federal income tax from 10% to 37% plus FICA taxes (6.2% Social Security up to $176,100 cap and 1.45% Medicare with 0.9% additional surcharge over $200k).
📊 2026 Progressive Marginal Tax Brackets
ISO: USD| Income Bracket ($) | Marginal Tax Rate | Bracket Type |
|---|---|---|
| $0 – $11,925 (10%) | 10.0% | Tier 1 |
| $11,926 – $48,475 (12%) | 12.0% | Tier 2 |
| $48,476 – $103,350 (22%) | 22.0% | Tier 3 |
| $103,351 – $197,300 (24%) | 24.0% | Tier 4 |
| $197,301 – $250,525 (32%) | 32.0% | Tier 5 |
| $250,526 – $626,350 (35%) | 35.0% | Tier 6 |
| Over $626,350 (37%) | 37.0% | Tier 7 |
🛡️ Mandatory Social Security & Pension Contributions
Social Security (FICA OASDI)
Medicare (FICA Hospital Insurance)
Frequently Asked Questions: United States Taxation
What are the 2026 US Federal Income Tax brackets for Single filers? ↓
For 2026, the federal marginal tax rates are 10% (up to $11,925), 12% ($11,926 to $48,475), 22% ($48,476 to $103,350), 24% ($103,351 to $197,300), 32% ($197,301 to $250,525), 35% ($250,526 to $626,350), and 37% for income exceeding $626,350.
What is the 2026 standard deduction in the United States? ↓
The projected 2026 standard deduction is $15,000 for Single filers, $30,000 for Married Filing Jointly, and $22,500 for Head of Household.
How do FICA taxes (Social Security and Medicare) work in the US? ↓
FICA consists of a 6.2% Social Security tax on wages up to $176,100 (2026 statutory wage cap) and a 1.45% Medicare tax uncapped on all earned income. An additional 0.9% Medicare surtax applies to wages over $200,000 for single individuals.