standard deduction 2026
| Filing status | Standard deduction |
|---|
| Single / Married filing separately | $16,100 |
| Married filing jointly | $32,200 |
| Head of household | $24,150 |
Single
| Rate | Taxable income |
|---|
| 10% | $0 – $12,400 |
| 12% | $12,400 – $50,400 |
| 22% | $50,400 – $105,700 |
| 24% | $105,700 – $201,775 |
| 32% | $201,775 – $256,225 |
| 35% | $256,225 – $640,600 |
| 37% | Over $640,600 |
Married filing jointly
| Rate | Taxable income |
|---|
| 10% | $0 – $24,800 |
| 12% | $24,800 – $100,800 |
| 22% | $100,800 – $211,400 |
| 24% | $211,400 – $403,550 |
| 32% | $403,550 – $512,450 |
| 35% | $512,450 – $768,700 |
| 37% | Over $768,700 |
Head of household
| Rate | Taxable income |
|---|
| 10% | $0 – $17,700 |
| 12% | $17,700 – $67,450 |
| 22% | $67,450 – $105,700 |
| 24% | $105,700 – $201,750 |
| 32% | $201,750 – $256,200 |
| 35% | $256,200 – $640,600 |
| 37% | Over $640,600 |
other 2026 numbers
- Social Security wage base: $184,500
- Self-employment tax: 15.3% (12.4% Social Security up to the wage base + 2.9% Medicare)
- Annual gift tax exclusion: $19,000 per person
- Nevada: no state personal income tax
Source: IRS inflation adjustments for tax year 2026 (Rev. Proc. 2025-32). Married filing separately uses the single brackets up to the 35% rate, which ends at $384,350. For general information only.
