2026 filing-status reference
2026 Tax Brackets for Married Filing Separately
The IRS applies seven progressive rates to taxable income. The 2026 standard deduction for married taxpayers filing separately is $16,100.
| Marginal rate | 2026 taxable-income band |
|---|---|
| 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 |
Taxable income is income after adjustments and deductions. Use the bracket finder if you are starting from gross income.
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