TAX RATES
2026 Tax Rates - Single Taxpayers Standard Deduction $16,100
10%
12%
22%
24%
32%
35%
37%
0 to $12,400
$12,400 to $50,400
$50,400 to $105,700
$105,700 to $201,775
$201,775 to $256,225
$256,225 to $640,600
Over $640,600
2026 Tax Rates - Married Jointly & Surviving Spouses Standard Deduction $32,200
10%
12%
22%
24%
32%
35%
37%
0 to $24,800
$24,800 to $100,800
$100,800 to $211,400
$211,400 to $403,550
$403,550 to $512,450
$512,450 to $768,700
Over $768,700
2026 Tax Rates - Married Filing Separately Standard Deduction $16,100
10%
12%
22%
24%
32%
35%
37%
0 to $12,400
$12,400 to $50,400
$50,400 to $105,700
$105,700 to $201,775
$201,775 to $256,225
$256,225 to $384,350
Over $384,350
2026 Tax Rates - Head of Household Standard Deduction $24,150
10%
12%
22%
24%
32%
35%
37%
0 to $17,700
$17,700 to $67,450
$67,450 to $105,700
$105,700 to $201,750
$201,750 to $256,200
$256,200 to $640,600
Over $640,600
2026 Tax Rates - Estates & Trusts
10%
24%
35%
37%
0 to $3,300
$3,300 to $11,700
$11,700 to $16,000
Over $16,000
2026 Social Security
2026 Tax Rates
Social Security Rate: Employers
Social Security Rate: Employees
Social Security Rate: Self-Employed
Maximum earnings subject to Social Security tax
Maximum earnings subject to Medicare tax
Medicare Tax Rate: Employers
Medicare Tax Rate: Employees
Medicare Tax Rate: Self-Employed
Additional Medicare tax on FICA wages and self-employment income above $200,000 (single filers) or $250,000 (joint filers)
Net investment income tax on taxpayers with modified adjusted gross income (MAGI) exceeding $200,000 (single filers) or $250,000 (joint filers)
6.2%
6.2%
12.4%
$184,500
Unlimited
1.45%
1.45%
2.9%
0.9%
3.8%
2026 Miscellaneous
2026 Amounts
Business Section 179 expensing limit
Business Section 179 phaseout threshold
First-year bonus depreciation rate
Income threshold after which the Section 199A (qualified business income) deduction for pass-through entities may begin to phase out
Qualified small-employer Health Reimbursement Arrangement limit
Prior-year safe harbor for estimated taxes of higher-income taxpayers
Standard mileage rate for business driving
Standard mileage rate for medical driving
Standard mileage rate for moving driving (only members of the Armed Forces on active duty who move because of a permanent change of station and certain intelligence community members)
Standard mileage rate for charitable driving
Child Tax Credit (per child under age 17 at the end of the tax year)
Unearned income maximum for children under 19 before kiddie tax applies
Maximum capital gains tax rate for taxpayers with income up to $49,450 for single filers, $98,900 for married filing jointly
Maximum capital gains tax rate for taxpayers with income $49,450 to $545,500 for single filers, $98,900 to $613,700 for married filing jointly
Maximum capital gains tax rate for taxpayers with income above $545,500 for single filers, $613,700 for married filing jointly
Capital gains tax rate for unrecaptured Sec. 1250 gains
Capital gains tax rate on collectibles
Maximum contribution for Traditional/Roth IRA
Maximum employee contribution to SIMPLE IRA
Maximum contribution to SEP IRA
$2,560,000
$4,090,000
100%
$201,750 (single and head of household); $403,500 (married filing jointly)
$6,450 (single coverage); $13,100 (family coverage)
110% of 2025 tax liability
72.5 cents
20.5 cents
20.5 cents
14 cents
$2,200
$1,350
0%
15%
20%
25%
28%
$7,500 if under age 50 / $8,600 if 50 or older
$17,000 if under age 50 / $21,000 if 50 or older + $1,250 if age 60, 61, 62 or 63
25% of eligible compensation up to $72,000
2026 Education
2026 Limits
American Opportunity Credit (per student)
Lifetime Learning Credit (per return)
Student Loan Interest Deduction (per return)
Coverdell Education Savings Account Contribution (per student)
$2,500
$2,000
$2,500
$2,000
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