IRS updates 2026 income tax brackets: Married couples vs single filers - What's the difference?

IRS has announced new income thresholds for 2026 federal tax brackets, adjusting for inflation and providing relief for both married couples and single filers.

The United States Internal Revenue Service (IRS) has released updated federal income tax brackets for the 2026 tax year, with changes aimed at accounting for inflation. These annual adjustments prevent ‘bracket creep’, when rising wages push taxpayers into higher tax brackets despite their real purchasing power not increasing.

IRS tax bracket breakdown: Income categories, changes in capital gains explained for US taxpayers(REUTERS)

The new brackets, announced on Thursday, will apply to tax returns filed in 2027. Both married couples filing jointly and single filers will see higher income thresholds before reaching the next tax bracket, meaning taxpayers may owe less than they would have under 2025 levels.

IRS 2026 brackets for married couples

According to CNBC, married couples will now be charged the 10 percent tax on incomes from $0 to $24,800 instead of $23,850 in 2025. Moreover, the 12 percent tax rate will apply to earnings from $24,801 to $100,800, which is a 4,000-dollar increase from $96,950 in 2025.

The highest taxation level of 37 percent will now start at the income of $768,701 and above, as against $751,601 in 2025.

This also implies that a couple with a combined gross income of $150,000 will have a lower effective rate due to the adjustments in the brackets and the higher deduction for the standard amount.

Taxable Income	Tax Rate
$0 to $24,800	10% of taxable income
$24,801 to $100,800	$2,480 Plus 12% of the amount over $24,800
$100,801 to $211,400	$11,600 Plus 22% of the amount over $100,800
$211,401 to $403,550	$82,048 Plus 32% of the amount over $403,550
$403,551 to $512,450	$41,024 Plus 32% of amount over $201,775
$512,451 to $768,700	$116,896 Plus 35% of the amount over $512,450
$768,701 or more	$206,583.50 Plus 37% of the amount over $768,700

IRS 2026 brackets for single filers

CBS has reported that the 10 percent bracket for single filers will be on the first $12,400 of income, which is an increase from $11,925 in 2025. The 12 percent tax code will cover up to $50,400, which is a jump from $48,475 in the previous year. The highest tax rate is that of 37 percent which is applicable on incomes of $640,601, as compared to $626,351 in 2025.

To illustrate, a single taxpayer making $50,000 would be taxed at the 12 percent rate on the bulk of their income, but that is after the initial $12,400 has been taxed at the 10 percent rate.

Taxable Income	Tax Rate
$0 to $12,400	10% of taxable
$12,401 to $50,400	$1,240 Plus 12% of amount over $12,400
$50,401 to $105,700	$5,800 Plus 22% of amount over $50,400
$105,701 to $201,775	$17,966 Plus 24% of amount over $105,700
$201,776 to $256,225	$41,024 Plus 32% of amount over $201,775
$256,226 to $640,600	$58,448 Plus 35% of amount over $256,225
$640,601 or more	$192,979.25 Plus 37% of amount over $640,600

Standard deduction increases

The IRS also raised the standard deduction for 2026. As per CBS, the married filing jointly deduction for the year 2026 has increased from $31,500 to a whopping $32,200. The single taxpayers’ deduction has changed from $15,750 to $16,100, and the head of household deduction has gone up to $24,150. Moreover, older people might take advantage of a temporary deduction that can go up to $6,000 through 2028 for those earning at most $75,000 (single) or $150,000 (married couples).

FAQs:

Q1: What are the 2026 tax brackets for married couples filing jointly?

For 2026, the 10 percent bracket covers incomes up to $24,800, while the top 37 percent rate applies at $768,701 and above.

Q2: What are the 2026 tax brackets for single filers?

Single filers will pay 10 percent on the first $12,400, with the top 37 percent rate starting at $640,601.

Q3: How has the standard deduction changed?

Married couples filing jointly can claim $32,200, single filers $16,100, and heads of household $24,150 in 2026.