2026 US Tax Brackets, Standard Deduction & Payroll Limits — What Changed
Published: 2026-08-26 · IRS Rev. Proc. 2025-32, Notice 2025-67, SSA
Every inflation-adjusted number that drives your paycheck moved for tax year 2026: the standard deduction, all seven bracket thresholds, the Social Security wage base, and the 401(k) limit. Here is the complete set of figures, plus what they mean for take-home pay.
Standard deduction (single)
$16,100
Social Security wage base
$184,500
401(k) elective deferral
$24,500
1. 2026 federal income tax brackets
| Rate | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 10% | $0 – $12,400 | $0 – $24,800 | $0 – $17,700 |
| 12% | $12,400 – $50,400 | $24,800 – $100,800 | $17,700 – $67,450 |
| 22% | $50,400 – $105,700 | $100,800 – $211,400 | $67,450 – $105,700 |
| 24% | $105,700 – $201,775 | $211,400 – $403,550 | $105,700 – $201,775 |
| 32% | $201,775 – $256,225 | $403,550 – $512,450 | $201,775 – $256,200 |
| 35% | $256,225 – $640,600 | $512,450 – $768,700 | $256,200 – $640,600 |
| 37% | $640,600+ | $768,700+ | $640,600+ |
Brackets apply to taxable income — that is, income after the standard deduction or itemized deductions. The rate structure itself (10/12/22/24/32/35/37) is unchanged; only the thresholds moved.
2. Standard deduction
| Filing status | 2025 | 2026 | Change |
|---|---|---|---|
| Single / MFS | $15,750 | $16,100 | +$350 |
| Married filing jointly | $31,500 | $32,200 | +$700 |
| Head of household | $23,625 | $24,150 | +$525 |
Taxpayers 65 or older add $2,050 (single) or $1,650 per qualifying spouse (married) on top of the standard deduction.
💵 See your 2026 take-home pay
Enter a salary or hourly rate and get federal tax, FICA and state tax withheld — using the 2026 brackets above and 2026 state rules.
US Salary Calculator →3. Payroll and retirement limits
| Item | 2025 | 2026 |
|---|---|---|
| Social Security wage base (6.2%) | $176,100 | $184,500 |
| 401(k) elective deferral | $23,500 | $24,500 |
| Catch-up (age 50+) | $7,500 | $8,000 |
| Super catch-up (age 60–63) | $11,250 | $11,250 |
| IRA contribution limit | $7,000 | $7,500 |
One rule change matters more than the numbers: starting in 2026, if your prior-year Social Security wages exceeded $150,000, your catch-up contributions must go into a Roth account rather than pre-tax (SECURE 2.0 §603). High earners lose the up-front deduction on that slice.
4. Long-term capital gains thresholds
| Rate | Single | MFJ | Head of household |
|---|---|---|---|
| 0% | up to $49,450 | up to $98,900 | up to $66,200 |
| 15% | up to $545,500 | up to $613,700 | up to $579,600 |
| 20% | above $545,500 | above $613,700 | above $579,600 |
The 3.8% Net Investment Income Tax still kicks in above $200,000 (single) / $250,000 (MFJ) — those thresholds are not indexed and have not moved since 2013.
5. State minimum wages also moved
Nineteen states raised their minimum wage on January 1, 2026, lifting pay for roughly 8.3 million workers: California $16.90, Washington $17.13, Connecticut $16.94, Colorado $15.16, Arizona $15.15, New York $16.00 ($17.00 in NYC, Long Island and Westchester). Mid-year increases followed in Alaska ($14.00), Oregon ($16.80) and Washington DC ($18.40). The federal floor stays at $7.25 — unchanged since 2009.
Related calculators
Sources: IRS Rev. Proc. 2025-32, IRS Notice 2025-67, Social Security Administration, US DOL Consolidated Minimum Wage Table.