What Are the Projected 2026 Federal Tax Brackets?

A shift in the United States federal tax system is scheduled for 2026, triggered by the expiration of provisions within the Tax Cuts and Jobs Act of 2017 (TCJA). The law included a “sunset” clause for most individual tax reforms, causing them to end after December 31, 2025.

These changes will impact tax rates, deductions, and credits for most individual taxpayers. The tax brackets, standard deduction, and personal exemptions are slated to revert to their pre-TCJA structures, adjusted for inflation.

The Sunset of the Tax Cuts and Jobs Act

The Tax Cuts and Jobs Act of 2017 was an overhaul of the U.S. tax code, but many of its changes for individuals were temporary. Most of these provisions were designed to expire automatically at the end of 2025. Unless Congress intervenes, the tax code will revert to the rules that were in place before the TCJA’s passage.

This “sunset” affects several components of individual income taxes. The current tax rates of 10%, 12%, 22%, 24%, 32%, 35%, and 37% will be replaced. The rates are scheduled to return to a structure that includes 15%, 25%, 28%, and 33% for various income levels, with the top rate increasing from 37% to 39.6%.

Projected 2026 Federal Income Tax Brackets

The expiration of the TCJA’s tax rate structure means a return to the previous bracket system, with rates and income thresholds adjusted for inflation. The following figures are projections based on the pre-TCJA legal framework and inflation estimates. The IRS will determine the official 2026 bracket thresholds based on final inflation data.

For comparison, the 2025 tax brackets are provided first, followed by the projected brackets for 2026. This shows how tax liability on the same income will change.

2025 Tax Brackets (Filed in 2026)

Single
| Tax Rate | Taxable Income |
| — | — |
| 10% | $0 to $11,925 |
| 12% | $11,925 to $48,475 |
| 22% | $48,475 to $103,350 |
| 24% | $103,350 to $197,300 |
| 32% | $197,300 to $250,525 |
| 35% | $250,525 to $626,350 |
| 37% | Over $626,350 |

Married Filing Jointly
| Tax Rate | Taxable Income |
| — | — |
| 10% | $0 to $23,850 |
| 12% | $23,850 to $96,950 |
| 22% | $96,950 to $206,700 |
| 24% | $206,700 to $394,600 |
| 32% | $394,600 to $501,050 |
| 35% | $501,050 to $751,600 |
| 37% | Over $751,600 |

Married Filing Separately
| Tax Rate | Taxable Income |
| — | — |
| 10% | $0 to $11,925 |
| 12% | $11,925 to $48,475 |
| 22% | $48,475 to $103,350 |
| 24% | $103,350 to $197,300 |
| 32% | $197,300 to $250,525 |
| 35% | $250,525 to $375,800 |
| 37% | Over $375,800 |

Head of Household
| Tax Rate | Taxable Income |
| — | — |
| 10% | $0 to $17,000 |
| 12% | $17,000 to $64,850 |
| 22% | $64,850 to $103,350 |
| 24% | $103,350 to $197,300 |
| 32% | $197,300 to $250,500 |
| 35% | $250,500 to $626,350 |
| 37% | Over $626,350 |

Source: IRS Revenue Procedure 2024-40

Projected 2026 Tax Brackets (Filed in 2027)

Single
| Tax Rate | Taxable Income |
| — | — |
| 10% | $0 to $12,150 |
| 15% | $12,150 to $49,300 |
| 25% | $49,300 to $119,400 |
| 28% | $119,400 to $249,100 |
| 33% | $249,100 to $541,550 |
| 35% | $541,550 to $543,800 |
| 39.6% | Over $543,800 |

Married Filing Jointly
| Tax Rate | Taxable Income |
| — | — |
| 10% | $0 to $24,300 |
| 15% | $24,300 to $98,600 |
| 25% | $98,600 to $199,000 |
| 28% | $199,000 to $498,200 |
| 33% | $498,200 to $541,550 |
| 35% | $541,550 to $611,750 |
| 39.6% | Over $611,750 |

Married Filing Separately
| Tax Rate | Taxable Income |
| — | — |
| 10% | $0 to $12,150 |
| 15% | $12,150 to $49,300 |
| 25% | $49,300 to $99,500 |
| 28% | $99,500 to $249,100 |
| 33% | $249,100 to $270,775 |
| 35% | $270,775 to $305,875 |
| 39.6% | Over $305,875 |

Head of Household
| Tax Rate | Taxable Income |
| — | — |
| 10% | $0 to $17,300 |
| 15% | $17,300 to $66,150 |
| 25% | $66,150 to $170,050 |
| 28% | $170,050 to $249,100 |
| 33% | $249,100 to $541,550 |
| 35% | $541,550 to $577,650 |
| 39.6% | Over $577,650 |

Source: Projections based on pre-TCJA law and inflation estimates.

The most noticeable changes are the rate increases for middle-income brackets, such as the 12% bracket becoming 15% and the 22% bracket becoming 25%. This will result in a higher marginal tax rate for many taxpayers. For example, a single filer with $50,000 in taxable income falls into the 22% bracket in 2025 but would be in the 25% bracket in 2026.

Key Changes to Deductions and Exemptions

The calculation of taxable income will also change in 2026 due to the reversion of deduction and exemption rules. The most impactful changes are to the standard deduction, personal exemptions, and the state and local tax (SALT) deduction.

Standard Deduction

The TCJA nearly doubled the standard deduction, which for 2025 is $15,000 for single filers and $30,000 for married couples filing jointly. This streamlined tax filing for many people. In 2026, this amount is projected to revert to its lower, inflation-adjusted level of approximately $8,350 for single filers and $16,700 for married couples filing jointly. This reduction means more taxpayers may find it advantageous to itemize deductions again.

Personal Exemptions

The TCJA suspended personal exemptions, but they are set to return in 2026. This provision allows taxpayers to reduce their taxable income by a set amount for themselves, their spouse, and each dependent. The projected value for the personal exemption in 2026 is around $5,300 per person. A family of four could see a $21,200 reduction in taxable income, helping offset the lower standard deduction.

State and Local Tax (SALT) Deduction

The TCJA imposed a $10,000 annual cap on the state and local tax (SALT) deduction, which applies to property taxes plus state income or sales taxes. This cap is scheduled to expire at the end of 2025. Starting in 2026, taxpayers who itemize will be able to deduct the full amount of their state and local tax payments.

Calculating Your Potential 2026 Tax Liability

To estimate your potential 2026 tax liability, you must determine your taxable income and then apply the projected tax brackets. The following examples show how this works for different filing statuses.

Consider a single filer with a gross income of $90,000 who does not itemize deductions. Their taxable income is found by subtracting the projected standard deduction and one personal exemption. The calculation is: $90,000 (Gross Income) – $8,350 (Standard Deduction) – $5,300 (Personal Exemption) = $76,350 in Taxable Income.

With a taxable income of $76,350, the tax is calculated using the projected 2026 single filer brackets. The tax would be 10% on the first $12,150 ($1,215), plus 15% on income between $12,150 and $49,300 ($5,572.50), plus 25% on the remaining $27,050 ($6,762.50). The total estimated tax liability is $13,550.

Now, consider a married couple with two children and a gross income of $175,000 who take the standard deduction. Their taxable income is found by subtracting the standard deduction and four personal exemptions. The calculation is: $175,000 (Gross Income) – $16,700 (Standard Deduction) – $21,200 (4 Personal Exemptions) = $137,100 in Taxable Income.

Using the projected 2026 brackets for married couples filing jointly, their tax is calculated progressively. They would pay 10% on the first $24,300 ($2,430), plus 15% on income between $24,300 and $98,600 ($11,145), plus 25% on the remaining $38,500 ($9,625). Their total estimated 2026 tax liability would be $23,200.