Single Filers
Standard Deduction: $15,000
Tax Bracket Visualization
Bar width represents the marginal tax rate percentage
2026 Tax Rate Schedule
| Tax Rate | Taxable Income Range |
|---|---|
| 10% | $0 - $11,925 |
| 12% | $11,925 - $48,475 |
| 22% | $48,475 - $103,350 |
| 24% | $103,350 - $197,300 |
| 32% | $197,300 - $250,525 |
| 35% | $250,525 - $626,350 |
| 37% | Over $626,350 |
Social Security & Medicare
2026 payroll tax rates and thresholds
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 (income over $200K single / $250K joint)
0.9%
Net Investment Income Tax (MAGI over $200K single / $250K joint)
3.8%
Estates & Trusts
2026 tax rates for estates and trusts
Estates & Trusts Tax Brackets
| Tax Rate | Taxable Income Range |
|---|---|
| 10% | $0 - $3,300 |
| 24% | $3,300 - $11,700 |
| 35% | $11,700 - $16,000 |
| 37% | Over $16,000 |
Business & Miscellaneous
Important 2026 tax amounts and rates
Business Section 179 Expensing Limit
$2,560,000
Business Section 179 Phaseout Threshold
$4,090,000
First-Year Bonus Depreciation Rate
100%
Standard Mileage Rate: Business Driving
72.5 cents/mile
Standard Mileage Rate: Medical Driving
20.5 cents/mile
Standard Mileage Rate: Charitable Driving
14 cents/mile