Tax bracket
Also called: income tax bracket, federal tax bracket
A tax bracket is a range of taxable income taxed at a single rate. Federal income tax uses seven brackets, from 10% to 37% for 2026, and each layer of your ordinary income is taxed at the rate of the bracket it falls in.
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How it works
For 2026, a single filer pays 10% on taxable income up to $12,400, 12% up to $50,400, 22% up to $105,700, 24% up to $201,775, 32% up to $256,225, 35% up to $640,600, and 37% on income above that. Married couples filing jointly have wider layers: 10% up to $24,800, 12% up to $100,800, 22% up to $211,400, 24% up to $403,550, 32% up to $512,450, 35% up to $768,700, and 37% above that.
Brackets apply to taxable income, the amount left after deductions such as the standard deduction, not to your salary. When income crosses into a higher bracket, only the dollars above the line are taxed at the new rate; the layers below keep their lower rates. That is why a raise that crosses a threshold does not raise the tax on income you were already earning.
Thresholds are adjusted for inflation each year and differ by filing status, such as single, married filing jointly or head of household. The bracket calculation gives your federal income tax before credits, which are subtracted afterward. Payroll taxes and any state income tax follow their own rules, so a bracket table alone does not show everything taken out of a paycheck.
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Sources and further reading
Examples are illustrative and focus on U.S. personal finance. This page is educational, not individual financial, investment, tax, or legal advice. Read our editorial approach or report a correction.