2026 Tax Bracket Calculator — After TCJA Sunset & OBBBA
On April 2026, the TCJA tax brackets are permanent. The OBBBA law signed July 2025 locked in the 10/12/22/24/32/35/37% brackets and prevented the scheduled 2027 revert to pre-TCJA rates. This calculator shows your 2026 federal tax by filing status with official IRS inflation-adjusted thresholds.
What Actually Happened to the TCJA Sunset
The Tax Cuts and Jobs Act of 2017 lowered individual income tax brackets to 10, 12, 22, 24, 32, 35, and 37 percent, roughly doubled the standard deduction, and introduced the 20% Qualified Business Income (QBI) deduction for pass-through owners. Nearly every individual provision was set to expire at midnight on December 31, 2025, which would have triggered a return to pre-TCJA brackets of 10, 15, 25, 28, 33, 35, and 39.6 percent starting in the 2026 tax year. That did not happen. On July 4, 2025, President Trump signed the One Big Beautiful Bill Act (OBBBA) into law, which made the individual TCJA rates permanent, removed the sunset clause entirely, and preserved the expanded standard deduction. For 2026 filers, the brackets you see below are the permanent law of the land, not a temporary extension.
2026 Federal Tax Brackets by Filing Status
Bracket thresholds adjust annually for inflation. These are the official 2026 IRS numbers used by this calculator:
Single Filers 2026
| 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% | $626,350 and above |
Married Filing Jointly 2026
| Rate | Taxable Income Range |
|---|---|
| 10% | $0 — $23,850 |
| 12% | $23,850 — $96,950 |
| 22% | $96,950 — $206,700 |
| 24% | $206,700 — $394,600 |
| 32% | $394,600 — $501,050 |
| 35% | $501,050 — $751,600 |
| 37% | $751,600 and above |
Head of Household 2026
| Rate | Taxable Income Range |
|---|---|
| 10% | $0 — $17,000 |
| 12% | $17,000 — $64,850 |
| 22% | $64,850 — $103,350 |
| 24% | $103,350 — $197,300 |
| 32% | $197,300 — $250,500 |
| 35% | $250,500 — $626,350 |
| 37% | $626,350 and above |
How OBBBA Changed the Standard Deduction
The standard deduction, which had roughly doubled under TCJA, would have collapsed to pre-TCJA levels (around $8,300 single / $16,600 MFJ after inflation) when the sunset hit. OBBBA preserved the doubled deduction and kept it indexed to inflation. For tax year 2026, the standard deduction is $16,000 for single filers, $32,000 for married filing jointly, and $24,000 for head of household. Roughly 90% of US filers now take the standard deduction rather than itemizing, because the threshold to benefit from itemizing (charitable gifts, mortgage interest, state and local taxes combined) has to exceed these amounts. OBBBA also raised the SALT cap from $10,000 to $40,000 for households under $500,000 of income, which may tip some filers in high-tax states back into itemizing for 2026.
What If You Want to Plan for 2030+ Uncertainty
OBBBA made the individual brackets permanent, but "permanent" in tax law means "until Congress changes it." A future administration could raise top rates, add a new bracket above 37%, or change how capital gains and QBI are treated. Reasonable multi-year planning for 2030 and beyond should assume the current brackets hold but build flexibility for change: keep Roth conversions on the table while rates are locked in low, avoid concentrating deferred income into a single year, and review estate plans since the OBBBA estate exemption stays near $14 million per person through 2026 and beyond. For now though, use this calculator with confidence — the 2026 figures are the real numbers you will file against.
Disclaimer: Estimates only. Calculator shows federal income tax on taxable income. Does not include FICA, state tax, AMT, or credits. Verify with IRS.gov for current year. Last updated: April 2026.