TAX CENTER2026 Tax Rates
Use these tables as a quick reference for 2026 federal income-tax brackets, Social Security and Medicare rates, business provisions, and education limits.
Single Taxpayers
Standard Deduction: $16,100| Rate | Taxable Income |
|---|
| 10% | $0 to $12,400 |
| 12% | $12,400 to $50,400 |
| 22% | $50,400 to $105,700 |
| 24% | $105,700 to $201,775 |
| 32% | $201,775 to $256,225 |
| 35% | $256,225 to $640,600 |
| 37% | Over $640,600 |
Married Filing Jointly & Surviving Spouses
Standard Deduction: $32,200| Rate | Taxable Income |
|---|
| 10% | $0 to $24,800 |
| 12% | $24,800 to $100,800 |
| 22% | $100,800 to $211,400 |
| 24% | $211,400 to $403,550 |
| 32% | $403,550 to $512,450 |
| 35% | $512,450 to $768,700 |
| 37% | Over $768,700 |
Married Filing Separately
Standard Deduction: $16,100| Rate | Taxable Income |
|---|
| 10% | $0 to $12,400 |
| 12% | $12,400 to $50,400 |
| 22% | $50,400 to $105,700 |
| 24% | $105,700 to $201,775 |
| 32% | $201,775 to $256,225 |
| 35% | $256,225 to $384,350 |
| 37% | Over $384,350 |
Head of Household
Standard Deduction: $24,150| Rate | Taxable Income |
|---|
| 10% | $0 to $17,700 |
| 12% | $17,700 to $67,450 |
| 22% | $67,450 to $105,700 |
| 24% | $105,700 to $201,750 |
| 32% | $201,750 to $256,200 |
| 35% | $256,200 to $640,600 |
| 37% | Over $640,600 |
Estates & Trusts
| Rate | Taxable Income |
|---|
| 10% | $0 to $3,300 |
| 24% | $3,300 to $11,700 |
| 35% | $11,700 to $16,000 |
| 37% | Over $16,000 |
2026 Social Security & Medicare
| Item | 2026 Rate or Amount |
|---|
| Social Security tax rate: Employers | 6.2% |
| Social Security tax rate: Employees | 6.2% |
| Social Security tax rate: Self-employed | 12.4% |
| Maximum earnings subject to Social Security tax | $184,500 |
| Maximum earnings subject to Medicare tax | Unlimited |
| Medicare tax rate: Employers | 1.45% |
| Medicare tax rate: Employees | 1.45% |
| Medicare tax rate: Self-employed | 2.9% |
| Additional Medicare tax above $200,000 for single filers or $250,000 for joint filers | 0.9% |
| Net investment income tax when MAGI exceeds $200,000 for single filers or $250,000 for joint filers | 3.8% |
2026 Miscellaneous Amounts
| Item | 2026 Amount |
|---|
| Business Section 179 expensing limit | $2,560,000 |
| Business Section 179 phaseout threshold | $4,090,000 |
| First-year bonus depreciation rate | 100% |
| Section 199A deduction phaseout threshold | $201,750 single/head of household; $403,500 married filing jointly |
| Qualified small-employer HRA limit | $6,450 single; $13,100 family |
| Prior-year safe harbor for estimated taxes of higher-income taxpayers | 110% of 2025 tax liability |
| Standard mileage rate for business driving | 72.5¢ Jan. 1–June 30; 76¢ July 1–Dec. 31 |
| Standard mileage rate for medical driving | 20.5¢ Jan. 1–June 30; 23.5¢ July 1–Dec. 31 |
| Standard mileage rate for qualifying moving expenses | 20.5¢ Jan. 1–June 30; 23.5¢ July 1–Dec. 31 |
| Standard mileage rate for charitable driving | 14¢ |
| Child Tax Credit per qualifying child | $2,200 |
| Unearned income maximum before kiddie tax applies | $1,350 |
| Maximum capital-gains rate for lower income ranges | 0% |
| Maximum capital-gains rate for middle income ranges | 15% |
| Maximum capital-gains rate for higher income ranges | 20% |
| Unrecaptured Section 1250 gains | 25% |
| Capital-gains rate on collectibles | 28% |
| Traditional/Roth IRA contribution | $7,500 under age 50; $8,600 age 50+ |
| SIMPLE IRA employee contribution | $17,000 under 50; $21,000 age 50+; additional $1,250 for ages 60–63 |
| SEP IRA contribution | 25% of eligible compensation, up to $72,000 |
2026 Education Limits
| Item | 2026 Limit |
|---|
| American Opportunity Credit per student | $2,500 |
| Lifetime Learning Credit per return | $2,000 |
| Student Loan Interest Deduction per return | $2,500 |
| Coverdell Education Savings Account contribution per student | $2,000 |
Tax law and inflation adjustments can change. Contact Reliable Financial Services for guidance specific to your filing status and circumstances.
