Federal and State Income Tax Brackets
See the 2026 federal brackets, the standard deduction and how each state taxes income.
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Federal income tax brackets for 2026
US federal tax is progressive. Each rate applies only to the slice of income inside its bracket, not to all your income.
| Rate | Single filers (taxable income) | Married filing jointly |
|---|---|---|
| 1% | $0 to $12,400 | $0 to $24,800 |
| 12% | $12,401 to $50,400 | $24,801 to $100,800 |
| 22% | $50,401 to $105,700 | $100,801 to $211,400 |
| 24% | $105,701 to $201,775 | $211,401 to $403,550 |
| 32% | $201,776 to $256,225 | $403,551 to $512,450 |
| 35% | $256,226 to $640,600 | $512,451 to $768,700 |
| 37% | $640,601 and up | Above $768,700 |
Standard deduction: $16,100 single, $32,200 married filing jointly, $24,150 head of household.
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State income tax
| State | Type | Typical rate |
|---|---|---|
| Alabama | Graduated brackets | ~4% |
| Alaska | No income tax on wages | 0% |
| Arizona | Flat rate | ~2.5% |
| Arkansas | Graduated brackets | ~3.9% |
| California | Graduated brackets | ~5% |
| Colorado | Flat rate | ~4.4% |
| Connecticut | Graduated brackets | ~4.5% |
| Delaware | Graduated brackets | ~5.2% |
| District of Columbia | Graduated brackets | ~6.5% |
| Florida | No income tax on wages | 0% |
| Georgia | Flat rate | ~5.19% |
| Hawaii | Graduated brackets | ~6.5% |
| Idaho | Flat rate | ~5.3% |
| Illinois | Flat rate | ~4.95% |
| Indiana | Flat rate | ~3% |
| Iowa | Flat rate | ~3.8% |
| Kansas | Graduated brackets | ~4.9% |
| Kentucky | Flat rate | ~4% |
| Louisiana | Flat rate | ~3% |
| Maine | Graduated brackets | ~6% |
| Maryland | Graduated brackets | ~4.5% |
| Massachusetts | Flat rate | ~5% |
| Michigan | Flat rate | ~4.25% |
| Minnesota | Graduated brackets | ~6% |
| Mississippi | Flat rate | ~4.4% |
| Missouri | Graduated brackets | ~4.5% |
| Montana | Graduated brackets | ~5.4% |
| Nebraska | Graduated brackets | ~5% |
| Nevada | No income tax on wages | 0% |
| New Hampshire | No income tax on wages | 0% |
| New Jersey | Graduated brackets | ~4.5% |
| New Mexico | Graduated brackets | ~4.2% |
| New York | Graduated brackets | ~5.5% |
| North Carolina | Flat rate | ~3.99% |
| North Dakota | Graduated brackets | ~1.8% |
| Ohio | Graduated brackets | ~2.8% |
| Oklahoma | Graduated brackets | ~4% |
| Oregon | Graduated brackets | ~7.8% |
| Pennsylvania | Flat rate | ~3.07% |
| Rhode Island | Graduated brackets | ~4.5% |
| South Carolina | Graduated brackets | ~5% |
| South Dakota | No income tax on wages | 0% |
| Tennessee | No income tax on wages | 0% |
| Texas | No income tax on wages | 0% |
| Utah | Flat rate | ~4.5% |
| Vermont | Graduated brackets | ~5.5% |
| Virginia | Graduated brackets | ~5% |
| Washington | No income tax on wages | 0% |
| West Virginia | Graduated brackets | ~4.5% |
| Wisconsin | Graduated brackets | ~5% |
| Wyoming | No income tax on wages | 0% |
Sources and method
- IRS: tax year 2026 inflation adjustments (Rev. Proc. 2025-32)
- Tax Foundation: state individual income tax rates and brackets
Page last updated November 2026. See our editorial policy and disclaimer.