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2026 Federal Income Tax Brackets
Federal tax applies to taxable income — gross salary minus the standard deduction, minus any pre-tax 401(k) contributions.
Standard deduction (2026)
| Filing status | Standard deduction | Change from 2025 |
|---|---|---|
| Single | $16,100 | +$1,100 (+7.3%) |
| Married Filing Jointly | $32,200 | +$2,200 (+7.3%) |
Single filers
| Taxable income | Marginal rate |
|---|---|
| $0 – $12,400 | 10% |
| $12,400 – $50,400 | 12% |
| $50,400 – $105,700 | 22% |
| $105,700 – $201,775 | 24% |
| $201,775 – $256,225 | 32% |
| $256,225 – $640,600 | 35% |
| Over $640,600 | 37% |
Married Filing Jointly
| Taxable income | Marginal rate |
|---|---|
| $0 – $24,800 | 10% |
| $24,800 – $100,800 | 12% |
| $100,800 – $211,400 | 22% |
| $211,400 – $403,550 | 24% |
| $403,550 – $512,450 | 32% |
| $512,450 – $768,700 | 35% |
| Over $768,700 | 37% |
Source: IRS Rev. Proc. 2025-32
2026 FICA Rates
| Component | Rate | Wage limit | Change from 2025 |
|---|---|---|---|
| Social Security (OASDI) | 6.2% | First $184,500 only | +$8,400 (+4.8%) |
| Medicare (HI) | 1.45% | No limit | Unchanged |
| Additional Medicare Tax | +0.9% | Over $200,000 (Single) / $250,000 (MFJ) | Unchanged |
Maximum Social Security tax (2026): $184,500 × 6.2% = $11,439.00 (up $520.80 from 2025)
Source: SSA COLA announcement, October 2025
2026 401(k) Contribution Limit
| Type | Limit | Change from 2025 |
|---|---|---|
| Employee elective deferral (under 50) | $24,500 | +$1,000 |
| Catch-up contribution (age 50–59, 64+) | Additional $8,000 | +$500 |
| Super catch-up (age 60–63, SECURE 2.0) | Additional $11,250 | Unchanged |
Source: IRS Notice 2025-67
What changed from 2025 to 2026
| Item | 2025 | 2026 | Change |
|---|---|---|---|
| Standard deduction (Single) | $15,000 | $16,100 | +$1,100 |
| Standard deduction (MFJ) | $30,000 | $32,200 | +$2,200 |
| SS wage base | $176,100 | $184,500 | +$8,400 |
| Max SS employee tax | $10,918 | $11,439 | +$521 |
| 401(k) elective deferral | $23,500 | $24,500 | +$1,000 |
| Top bracket Single threshold | $626,350 | $640,600 | +$14,250 |
All federal bracket thresholds increased approximately 2.8% for inflation.
Worked example — $75,000 Single, California, no 401(k)
$75,000 salary, Single, California, 2026, no 401(k)
Standard deduction (Single, 2026)
= $16,100
Taxable income
= $58,900
Federal: 10% on first $12,400
= $1,240.00
Federal: 12% on $12,400–$50,400
= $4,560.00
Federal: 22% on $50,400–$58,900
= $1,870.00
Total federal income tax
= $7,670.00
Social Security (6.2% × $75,000)
= $4,650.00
Medicare (1.45% × $75,000)
= $1,087.50
California state tax (progressive on $75,000)
= $3,628.00
California SDI (1.1% × $75,000)
= $825.00
Total deductions
= $17,861.00
Result
Take-home = $75,000 − $17,861 = $57,139/year ($4,762/month) — $444/year more than 2025 for the same salary
Verification table
Calculations verified using 2026 IRS bracket tables (Rev. Proc. 2025-32) and manual arithmetic:
| Gross | Filing | State | Federal tax | SS | Medicare | State tax | Net annual | vs 2025 |
|---|---|---|---|---|---|---|---|---|
| $75,000 | Single | CA | $7,670 | $4,650 | $1,088 | $3,628 | $57,139 | +$444 |
| $200,000 | Single | TX | $36,734 | $11,439 | $2,900 | $0 | $148,927 | −$8 |
| $120,000 | MFJ | NY | $10,040 | $7,440 | $1,740 | $5,275 | $95,505 | +$283 |
Note 1: At $200k Single TX, the $521 more SS in 2026 roughly offsets the lower federal tax from higher brackets/deduction. Note 2: CA and NY state brackets are assumed unchanged; actual 2026 state rates should be verified with state revenue agencies.