Reference
2026 federal tax brackets
Ordinary income rates and standard deductions for the 2026 tax year, with the conversion targets each bracket implies.
By The Roth Ladder · Published · Figures last reviewed
Written against published statutory sources. Not a CPA or financial adviser — every formula is documented so you can check it.
Source
Official IRS Rev. Proc. 2025-32 brackets & standard deductions; 2026 ACA Marketplace PTC rules per Rev. Proc. 2025-25 (400% FPL cliff restored, enhanced subsidies expired 12/31/2025).
Rates are marginal: each applies only to income falling inside that bracket. Reaching the 22% bracket does not mean paying 22% on everything you earn.
Single
Standard deduction: $16,100
| Rate | Taxable income from | up to |
|---|---|---|
| 10% | $0 | $12,400 |
| 12% | $12,400 | $50,400 |
| 22% | $50,400 | $105,700 |
| 24% | $105,700 | $201,775 |
| 32% | $201,775 | $256,225 |
| 35% | $256,225 | $640,600 |
| 37% | $640,600 | and up |
Married filing jointly
Standard deduction: $32,200
| Rate | Taxable income from | up to |
|---|---|---|
| 10% | $0 | $24,800 |
| 12% | $24,800 | $100,800 |
| 22% | $100,800 | $211,400 |
| 24% | $211,400 | $403,550 |
| 32% | $403,550 | $512,450 |
| 35% | $512,450 | $768,700 |
| 37% | $768,700 | and up |
Head of household
Standard deduction: $24,150
| Rate | Taxable income from | up to |
|---|---|---|
| 10% | $0 | $17,700 |
| 12% | $17,700 | $67,450 |
| 22% | $67,450 | $105,700 |
| 24% | $105,700 | $201,750 |
| 32% | $201,750 | $256,200 |
| 35% | $256,200 | $640,600 |
| 37% | $640,600 | and up |
Married filing separately
Standard deduction: $16,100
| Rate | Taxable income from | up to |
|---|---|---|
| 10% | $0 | $12,400 |
| 12% | $12,400 | $50,400 |
| 22% | $50,400 | $105,700 |
| 24% | $105,700 | $201,775 |
| 32% | $201,775 | $256,225 |
| 35% | $256,225 | $384,350 |
| 37% | $384,350 | and up |
Conversion targets by bracket
Brackets are defined on taxable income, but a Roth conversion is measured in gross income. To convert up to the top of a bracket, add the standard deduction back — then subtract whatever other taxable income you already have:
| Filing status | Top of 10% | Top of 12% | Top of 22% |
|---|---|---|---|
| Single | $28,500 | $66,500 | $121,800 |
| Married filing jointly | $57,000 | $133,000 | $243,600 |
| Head of household | $41,850 | $91,600 | $129,850 |
| Married filing separately | $28,500 | $66,500 | $121,800 |
These are gross income ceilings for someone with no other taxable income. They are the figures the calculator's bracket-fill strategies target.
Why the bracket is not the whole cost
If you buy health insurance through the ACA marketplace, your bracket is only part of what a conversion costs. Crossing 400% of the federal poverty level forfeits your entire premium tax credit for the year — which can make a conversion inside the "12% bracket" cost 22–28% or more in real terms. Thecalculator computes that combined rate, and thesubsidy cliff guide explains the mechanism.
Common questions
What are the 2026 federal income tax brackets?
For 2026 the seven ordinary income rates are 10%, 12%, 22%, 24%, 32%, 35%, and 37%. A single filer pays 10% on the first $12,400 of taxable income, 12% up to $50,400, and 22% up to $105,700. The full tables for all four filing statuses are on this page.
What is the 2026 standard deduction?
The 2026 standard deduction is $16,100 for single filers, $32,200 for married filing jointly, and $24,150 for head of household.
How much can I convert to fill the 12% bracket in 2026?
A single filer with no other income can convert up to $66,500 — the top of the 12% bracket ($50,400) plus the standard deduction ($16,100). Subtract any other taxable income you have. Note that filling the 12% bracket often costs far more than 12% once forfeited ACA premium tax credits are counted.
Are tax brackets marginal or effective?
Brackets are marginal: each rate applies only to the income that falls inside that bracket, not to your whole income. Reaching the 22% bracket does not mean paying 22% on everything.