800-347-9408
Tax Rates
2026 Tax Rates - Single Taxpayers Standard Deduction $16,100
10% 0 to $12,400
12% $12,400 to $50,400
22% $50,400 to $105,700
24% $105,700 to $201,775
32% $201,775 to $256,225
35% $256,225 to $640,600
37% Over $640,600
2026 Tax Rates - Married Jointly & Surviving Spouses Standard Deduction $32,200
10% 0 to $24,800
12% $24,800 to $100,800
22% $100,800 to $211,400
24% $211,400 to $403,550
32% $403,550 to $512,450
35% $512,450 to $768,700
37% Over $768,700
2026 Tax Rates - Married Filing Separately Standard Deduction $16,100
10% 0 to $12,400
12% $12,400 to $50,400
22% $50,400 to $105,700
24% $105,700 to $201,775
32% $201,775 to $256,225
35% $256,225 to $384,350
37% Over $384,350
2026 Tax Rates - Head of Household Standard Deduction $24,150
10% 0 to $17,000
12% $17,000 to $67,450
22% $67,450 to $105,700
24% $105,700 to $201,750
32% $201,750 to $256,200
35% $256,200 to $640,600
37% Over $640,600
2026 Tax Rates - Estates & Trusts
10% 0 to $3,300
24% $3,300 to $11,700
35% $11,700 to $16,000
37% Over $16,000
2026 Social Security 2026 Tax Rates
Social Security Tax Rate: Employers 6.2%
Social Security Tax Rate: Employees 6.2%
Social Security Tax Rate: Self-Employed 12.4%
Maximum earnings subject to Social Security tax $184,500
Maximum earnings subject to Medicare tax Unlimited
Medicare Tax Rate: Employers 1.45%
Medicare Tax Rate: Employees 1.45%
Medicare tax rate: Self-employed 2.9%
Additional Medicare tax on FICA wages and
self-employment income above $200,000
(single filers) or $250,000 (joint filers) 0.9%
Net investment income tax on taxpayers
with modified adjusted gross income (MAGI)
exceeding $200,000 (single filers) or
$250,000 (joint filers) 3.8%
2026 Miscellaneous 2026 Tax Rates
Business Section 179 expensing limit $2,560,000
Business Section 179 phaseout threshold $4,090,000
First-year bonus depreciation rate 100%
Income threshold after which the Section 199A
(qualified business income) deduction for
pass-through entities may begin to phase out $201,750 (single and head of household); $403,500 (married filing jointly)
Qualified small-employer
Health Reimbursement Arrangement limit $6,450 (single coverage); $13,100 (family coverage)
Prior-year safe harbor for estimated taxes
of higher-income taxpayers 110% of 2025 tax liability
Standard mileage rate for business driving 72.5 cents
Standard mileage rate for medical driving 20.5 cents
Standard mileage rate for moving driving
(only members of the Armed Forces on active
duty who move because of a permanent
change of station) 20.5 cents
Standard mileage rate for charitable driving 14 cents
Child Tax Credit (per child under age 17
at the end of the tax year) $2,200
Unearned income maximum for children under
19 before kiddie tax applies $1,350
Maximum capital gains tax rate for taxpayers
with income up to $48,350 for single filers,
$96,700 for married filing jointly 0%
Maximum capital gains tax rate for taxpayers
with income $48,350 to $533,400 for single
filers, $96,700 to $600,050 for married filing jointly 15%
Maximum capital gains tax rate for taxpayers with
income above $533,400 for single filers,
$600,050 for married filing jointly 20%
Capital gains tax rate for unrecaptured Sec. 1250 gains 25%
Capital gains tax rate on collectibles 28%
Maximum contribution for Traditional/Roth IRA $7,500 if under age 50 / $8,600 if 50 or older
Maximum employee contribution to SIMPLE IRA $17,000 if under age 50 / $21,000 if 50 or older + $1,250 if age 60, 61, 62 or 63
Maximum contribution to SEP IRA 25% of eligible compensation up to $72,000
2026 Education 2026 Limits
American Opportunity Credit (per student) $2,500
Lifetime Learning Credit (per return) $2,000
Student Loan Interest Deduction (per return) $2,500
Coverdell Education Savings Account Contribution
(per student) $2,000