What are the new IRS 2026 federal income tax brackets? Who will gain? New rules explained

The Internal Revenue Service (IRS) on Thursday announced a major overhaul of the US tax system, releasing new federal income tax brackets and standard deductions for the 2026 tax year.

Announcing the new income tax rules, the IRS said it was adjusting for inflation in an attempt to prevent ‘bracket creep,’ when an increase in wages pushes the taxpayer into the higher tax bracket without having an actual impact on purchasing power.

The IRS said it was increasing the income tax threshold for each bracket, offering potential relief to millions of Americans. The new IRS 2026 federal income tax bracket changes will apply to tax year 2026 for returns filed in 2027.

Here is everything you need to know about the IRS 2026 federal income tax brackets and other new rules.

IRS 2026 federal income tax brackets: What are the new brackets?

For married couples filing jointly:

• Income range: $0 to $24,800 – 10% tax
• Income range: $24,801 to $100,800 – 12% tax
• Income range: $100,801 to $211,100 – 22% tax
• Income range: $211,101 to $403,550 – 24% tax
• Income range: $403,551 to $512,450 – 32% tax
• Income range: $512,451 to $768,700 – 35% tax
• Income range: $768,701 and up – 37% tax

For single filers

• Income range: $0 to $12,400 – 10% tax
• Income range: $12,401 to $50,400 – 12% tax
• Income range: $50,401 to $105,700 – 22% tax
• Income range: $105,701 to $201,775 – 24% tax
• Income range: $201,776 to $256,225 – 32% tax
• Income range: $256,226 to $640,600 – 35% tax
• Income range: $640,601 and up – 37% tax

Who will benefit?

The revised income tax brackets mean taxpayers will need to earn more before moving into a higher tax tier. For example, a single taxpayer earning $50,000 will pay 12% in 2026 compared to 22% in 2025. This is likely to offer relief to the middle class.

Additionally, senior taxpayers may benefit from a provision under the One Big Beautiful Bill Act, which offers a temporary tax deduction of up to $6,000 for people aged 65 and older.

Standard deduction

The IRS has further increased the standard deduction for taxpayers. Here are the new rates:

• $32,200 for married couples filing jointly
• $24,150 in case of heads of households
• $16,100 for single filers or married individuals filing separately

IRS furlough amid US government shutdown

Separately, the IRS announced on its website that it will furlough nearly half its workforce starting Wednesday due to the ongoing federal government shutdown.