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Tax brackets and retirement limits, 2026

Every dollar figure the IRS adjusts for inflation, for tax year 2026, from the revenue procedure and notice that set them, with the 2027 figures added the day they are published.

Last verified · refreshed on-event

Each fall the IRS publishes two documents that set the next year’s numbers. A revenue procedure carries the tax brackets, the standard deduction, the earned income credit, the alternative minimum tax exemption and dozens of smaller amounts; a separate notice carries the retirement-plan limits. The tax year 2026 figures come from Revenue Procedure 2025-32 and the IRS’s cost-of-living table for retirement plans. They apply to the return you file in early 2027.

The brackets below are marginal: each rate applies only to the slice of taxable income inside its band, after the standard deduction or itemized deductions have been taken off. The tax year 2027 figures are expected in the same two documents in October or November 2026, and this page will carry them the day they appear.

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Tax brackets and retirement limits, 2026
RateSingle, up toMarried filing jointly, up toHead of household, up toMarried filing separately, up to
10%$12,400.00$24,800.00$17,700.00$12,400.00
12%$50,400.00$100,800.00$67,450.00$50,400.00
22%$105,700.00$211,400.00$105,700.00$105,700.00
24%$201,775.00$403,550.00$201,750.00$201,775.00
32%$256,225.00$512,450.00$256,200.00$256,225.00
35%$640,600.00$768,700.00$640,600.00$384,350.00
37%$640,600.00$768,700.00$640,600.00$384,350.00
Tax year 2026 brackets for taxable income, from Revenue Procedure 2025-32, section 3.01. Each figure is the top of the band for that rate; income above it is taxed at the next rate. Checked against the revenue procedure on September 4, 2026.Download CSV

What to do

  1. Run the IRS Tax Withholding Estimator once with the new brackets and standard deduction, then adjust your W-4 if the result is far from zero. Official link
  2. If you are near a bracket edge, remember the rate applies only to the income inside the band; earning a little more never lowers your take-home pay. Official link
  3. Retirement contributions are set per calendar year: the 2026 limits apply to money put in during 2026, whatever tax year the return covers. Official link

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Questions readers ask

What is the standard deduction for tax year 2026?
$16,100 for single filers, $32,200 for married couples filing jointly and $24,150 for heads of household, from IRS Revenue Procedure 2025-32. These apply to the return filed in early 2027.
How much can I put into a 401(k) and an IRA in 2026?
The employee contribution limit for a 401(k) is $24,500 and the IRA limit is $7,500 for 2026, both set by the IRS. Catch-up contributions for people aged 50 and over come on top of those limits.
When are the 2027 figures published?
The IRS usually publishes the next year’s inflation adjustments in October or November in a revenue procedure. This page carries the 2027 figures the day that document appears.

Background: Child tax credit 2026: $2,200 per child

Mentioned:Internal Revenue Service

How we reported this

Built from the documents in the Source Card. Tax year 2026 figures entered from Revenue Procedure 2025-32 and the IRS retirement-plan limits table on September 4, 2026; the 2027 figures are added when the IRS publishes them.

Written by Mirza Seraj Baig · Checked against the documents in the source card (editorial standards).

Updates

  • Tax year 2026 figures entered from Revenue Procedure 2025-32 and the IRS retirement-plan limits table on September 4, 2026; the 2027 figures are added when the IRS publishes them.

Related pages

Child tax credit 2026: $2,200 per child

The 2025 tax law made the larger credit permanent and set it at $2,200. What that means on a 2026 return, who qualifies, and why part of it arrives in late February.

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