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Tax year 2026
US Tax Rates & Limits — 2026
The key tax-year-2026 numbers in one place: brackets, standard deduction, retirement and HSA limits, payroll and self-employment taxes.
TL;DR
Reference figures for tax year 2026 (returns filed in 2027). Standard deduction: $16,100 single / $32,200 married. Top rate: 37%. IRA limit $7,500, 401(k) $24,500.
📅 Updated: 2026
Standard deduction
| Filing status | Amount |
|---|---|
| Single | $16,100 |
| Married filing jointly | $32,200 |
| Married filing separately | $16,100 |
| Head of household | $24,150 |
Federal income tax brackets
Single
| Rate | Taxable income |
|---|---|
| 10% | $0 – $12,400 |
| 12% | $12,401 – $50,400 |
| 22% | $50,401 – $105,700 |
| 24% | $105,701 – $201,775 |
| 32% | $201,776 – $256,225 |
| 35% | $256,226 – $640,600 |
| 37% | $640,601+ |
Married filing jointly
| Rate | Taxable income |
|---|---|
| 10% | $0 – $24,800 |
| 12% | $24,801 – $100,800 |
| 22% | $100,801 – $211,400 |
| 24% | $211,401 – $403,550 |
| 32% | $403,551 – $512,450 |
| 35% | $512,451 – $768,700 |
| 37% | $768,701+ |
Brackets are progressive: each rate applies only to the portion of income within its range, not to your whole income.
Retirement plan contribution limits
| Account / contribution type | 2026 limit |
|---|---|
| 401(k) — employee deferral | $24,500 |
| 401(k) catch-up (50+) | +$8,000 |
| 401(k) catch-up (60–63) | +$11,250 |
| IRA (Traditional + Roth combined) | $7,500 |
| IRA catch-up (50+) | +$1,100 |
| SIMPLE IRA — employee deferral | $17,000 |
| SEP IRA / 415(c) limit | $72,000 |
| Max compensation counted (401(a)(17)) | $360,000 |
HSA — Health Savings Account
| Coverage | 2026 limit |
|---|---|
| Self-only | $4,400 |
| Family | $8,750 |
| Catch-up (55+) | +$1,000 |
Payroll & self-employment
| Item | 2026 |
|---|---|
| Social Security wage base (max taxable) | $184,500 |
| Social Security rate (employee / self-employed) | 6.2% / 12.4% |
| Medicare rate (employee / self-employed) | 1.45% / 2.9% |
| Additional Medicare (income over $200k / $250k) | 0.9% |
| Self-employment tax (total) | 15.3% |
Self-employed people pay both halves (theirs and the employer’s): 12.4% Social Security up to $184,500 + 2.9% Medicare with no cap. Half of the tax is deductible.
Calculate self-employment taxFigures are for reference and may be refined by the IRS. This is not individual tax advice.
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Quick notes on the 2026 numbers
Tax year 2026 — used for returns filed in early 2027. For the 2025 return (filed in 2026) the figures are slightly different.