This year — tax
Figures used by the federal tax, paycheck, and itemize-vs-standard tools. Run the federal tax calculator to apply them to income.
Ordinary brackets apply to taxable income after the standard deduction (or after itemized deductions on a real return), not to gross wages. Crossing into 22% taxes only the dollars inside that bucket. The SALT cap below is the itemized state-and-local limit after the 2025 Act; MAGI phase-down is not modeled in the itemize tool. Long-term capital gains use separate 0% / 15% / 20% thresholds stacked on taxable income.
Standard deduction
| Status | 2025 | 2026 |
|---|---|---|
| Single | $15,750 | $16,100 |
| Married filing jointly | $31,500 | $32,200 |
| Married filing separately | $15,750 | $16,100 |
| Head of household | $23,625 | $24,150 |
SALT cap
After the 2025 Act: $40,000 in 2025 and $40,400 in 2026 for most filers ($20,000 / $20,200 married filing separately). High-MAGI phase-down is not modeled in the itemized tool.
- 2025 most filers: $40,000
- 2026 most filers: $40,400
Ordinary brackets
Single
| Rate | 2025 taxable income | 2026 taxable income |
|---|---|---|
| 10% | $0 – $11,925 | $0 – $12,400 |
| 12% | $11,926 – $48,475 | $12,401 – $50,400 |
| 22% | $48,476 – $103,350 | $50,401 – $105,700 |
| 24% | $103,351 – $197,300 | $105,701 – $201,775 |
| 32% | $197,301 – $250,525 | $201,776 – $256,225 |
| 35% | $250,526 – $626,350 | $256,226 – $640,600 |
| 37% | $626,351 – and up | $640,601 – and up |
Married filing jointly
| Rate | 2025 taxable income | 2026 taxable income |
|---|---|---|
| 10% | $0 – $23,850 | $0 – $24,800 |
| 12% | $23,851 – $96,950 | $24,801 – $100,800 |
| 22% | $96,951 – $206,700 | $100,801 – $211,400 |
| 24% | $206,701 – $394,600 | $211,401 – $403,550 |
| 32% | $394,601 – $501,050 | $403,551 – $512,450 |
| 35% | $501,051 – $751,600 | $512,451 – $768,700 |
| 37% | $751,601 – and up | $768,701 – and up |
Long-term capital gains thresholds
Preferential 0% / 15% / 20% rates on taxable income (including ordinary income). 20% applies above the 15% cap.
| Status | 2025 0% / 15% up to | 2026 0% / 15% up to |
|---|---|---|
| Single | $48,350 / $533,400 | $49,450 / $545,500 |
| Married filing jointly | $96,700 / $600,050 | $98,900 / $613,700 |
| Married filing separately | $48,350 / $300,000 | $49,450 / $306,850 |
| Head of household | $64,750 / $566,700 | $66,200 / $579,600 |
Tools: Federal tax · Itemize vs standard · Bracket guide · Tax season