The 2026 tax year brings important changes that affect nearly every American taxpayer. Here’s everything you need to know.
2026 Federal Income Tax Brackets
Single Filers
| Tax Rate | Taxable Income Range |
|---|---|
| 10% | $0–$11,925 |
| 12% | $11,926–$48,475 |
| 22% | $48,476–$103,350 |
| 24% | $103,351–$197,300 |
| 32% | $197,301–$250,525 |
| 35% | $250,526–$626,350 |
| 37% | Over $626,350 |
Married Filing Jointly
| Tax Rate | Taxable Income Range |
|---|---|
| 10% | $0–$23,850 |
| 12% | $23,851–$96,950 |
| 22% | $96,951–$206,700 |
| 24% | $206,701–$394,600 |
| 32% | $394,601–$501,050 |
| 35% | $501,051–$751,600 |
| 37% | Over $751,600 |
For a detailed breakdown of how brackets work, see how tax brackets work and our tax bracket calculator.
Standard Deduction (2026)
| Filing Status | 2026 Amount | 2025 Amount | Change |
|---|---|---|---|
| Single | $15,000 | $14,600 | +$400 |
| Married Filing Jointly | $30,000 | $29,200 | +$800 |
| Head of Household | $22,500 | $21,900 | +$600 |
| Additional (age 65+ / blind, single) | $1,550 | $1,500 | +$50 |
| Additional (age 65+ / blind, married) | $1,300 | $1,250 | +$50 |
For standard deduction vs itemizing guidance, see our detailed comparison.
Retirement Account Limits (2026)
| Account | 2026 Limit | 2025 Limit | Change |
|---|---|---|---|
| 401k (employee) | $23,500 | $23,000 | +$500 |
| 401k catch-up (50-59, 64+) | $7,500 | $7,500 | — |
| 401k super catch-up (60-63) | $11,250 | $11,250 | NEW |
| IRA | $7,000 | $7,000 | — |
| IRA catch-up (50+) | $1,000 | $1,000 | — |
| SEP IRA | $70,000 | $69,000 | +$1,000 |
| SIMPLE IRA | $16,500 | $16,000 | +$500 |
| HSA (individual) | $4,300 | $4,150 | +$150 |
| HSA (family) | $8,550 | $8,300 | +$250 |
New: Super Catch-Up Contributions
Starting in 2025 under SECURE 2.0, workers ages 60-63 can make enhanced catch-up contributions:
| Age | Regular Contribution | Catch-Up | Super Catch-Up | Total |
|---|---|---|---|---|
| Under 50 | $23,500 | — | — | $23,500 |
| 50-59 | $23,500 | $7,500 | — | $31,000 |
| 60-63 | $23,500 | — | $11,250 | $34,750 |
| 64+ | $23,500 | $7,500 | — | $31,000 |
Roth IRA Income Limits (2026)
| Filing Status | Full Contribution | Phase-Out | No Contribution |
|---|---|---|---|
| Single | Under $150,000 | $150,000–$165,000 | Over $165,000 |
| Married Filing Jointly | Under $236,000 | $236,000–$246,000 | Over $246,000 |
See Roth IRA income limits for more details on backdoor Roth strategies.
Key Tax Credits (2026)
| Credit | 2026 Amount | Eligibility |
|---|---|---|
| Child Tax Credit | $2,000 per child | Under 17, income limits apply |
| Earned Income Tax Credit (max, 3+ children) | $7,830 | Income limits vary by filing status |
| Child and Dependent Care Credit | Up to $2,100 | Working parents with childcare expenses |
| Lifetime Learning Credit | Up to $2,000 | Tuition and education expenses |
| Saver’s Credit | Up to $1,000 ($2,000 married) | Low-income retirement contributions |
| EV Tax Credit | Up to $7,500 | New qualifying electric vehicles |
Capital Gains Tax Rates (2026)
| Filing Status | 0% Rate | 15% Rate | 20% Rate |
|---|---|---|---|
| Single | Up to $48,350 | $48,351–$533,400 | Over $533,400 |
| Married Filing Jointly | Up to $96,700 | $96,701–$600,050 | Over $600,050 |
Long-term capital gains tax rates apply to assets held over one year. Short-term gains are taxed as ordinary income.
Estate and Gift Tax (2026)
| Provision | 2026 Amount |
|---|---|
| Estate tax exemption | $13,990,000 per person |
| Married couple (portable) | $27,980,000 |
| Annual gift tax exclusion | $19,000 per recipient |
| Lifetime gift tax exemption | $13,990,000 (shared with estate) |
SALT Deduction
| Provision | 2026 Status |
|---|---|
| State and local tax deduction cap | $10,000 ($5,000 if married filing separately) |
| Includes | State income/sales tax + property tax |
| Impact | Primarily affects high-tax states (CA, NY, NJ, CT) |
Key Dates for 2026 Tax Year
| Date | Deadline |
|---|---|
| January 15, 2027 | Q4 2026 estimated tax payment due |
| January 31, 2027 | W-2s and 1099s sent to taxpayers |
| April 15, 2027 | Tax return due (or extension) |
| April 15, 2027 | IRA/HSA contribution deadline for 2026 |
| April 15, 2027 | Q1 2027 estimated tax payment due |
| October 15, 2027 | Extended return deadline |
Tax Planning Strategies for 2026
| Strategy | Who Benefits |
|---|---|
| Max out retirement contributions | Everyone — reduces taxable income |
| Tax-loss harvesting | Investors with capital gains |
| Roth conversions | Lower-income years (early retirement, between jobs) |
| Bunch charitable deductions | Itemizers close to standard deduction threshold |
| HSA contributions | Anyone with a high-deductible health plan |
| Estimated tax payments | Freelancers, self-employed, investors |
| Review withholding | Avoid surprises — use our tax withholding calculator |
Bottom Line
The 2026 tax year brings mostly inflation adjustments, with the most notable changes being the super catch-up contribution for ages 60-63 and ongoing uncertainty around TCJA provision expirations. Optimize your situation by maximizing retirement contributions, understanding your bracket, and planning throughout the year rather than waiting until tax season.
For help filing, see our guides on how to file taxes for free and best tax software.