Tax Rates
The US federal rates for individuals and businesses, with the tax year each applies to, taken from the IRS’s published figures.
Tax year 2026
Federal income tax
| Band | Rate | Notes | Source |
|---|---|---|---|
| $0 – $12,400 | 10% | — | Source |
| $12,400 – $50,400 | 12% | — | |
| $50,400 – $105,700 | 22% | — | |
| $105,700 – $201,775 | 24% | — | |
| $201,775 – $256,225 | 32% | — | |
| $256,225 – $640,600 | 35% | — | |
| Over $640,600 | 37% | — |
Taxable income. Rev. Proc. 2025-32.
| Band | Rate | Notes | Source |
|---|---|---|---|
| $0 – $24,800 | 10% | — | Source |
| $24,800 – $100,800 | 12% | — | |
| $100,800 – $211,400 | 22% | — | |
| $211,400 – $403,550 | 24% | — | |
| $403,550 – $512,450 | 32% | — | |
| $512,450 – $768,700 | 35% | — | |
| Over $768,700 | 37% | — |
Taxable income. Rev. Proc. 2025-32.
| Band | Rate | Notes | Source |
|---|---|---|---|
| $0 – $12,400 | 10% | — | Source |
| $12,400 – $50,400 | 12% | — | |
| $50,400 – $105,700 | 22% | — | |
| $105,700 – $201,775 | 24% | — | |
| $201,775 – $256,225 | 32% | — | |
| $256,225 – $384,350 | 35% | — | |
| Over $384,350 | 37% | — |
Taxable income. Rev. Proc. 2025-32.
| Band | Rate | Notes | Source |
|---|---|---|---|
| $0 – $17,700 | 10% | — | Source |
| $17,700 – $67,450 | 12% | — | |
| $67,450 – $105,700 | 22% | — | |
| $105,700 – $201,750 | 24% | — | |
| $201,750 – $256,200 | 32% | — | |
| $256,200 – $640,600 | 35% | — | |
| Over $640,600 | 37% | — |
Taxable income. Rev. Proc. 2025-32.
| Band | Rate | Notes | Source |
|---|---|---|---|
| Single | $16,100 | — | Source |
| Married filing jointly | $32,200 | — | |
| Married filing separately | $16,100 | — | |
| Head of household | $24,150 | — |
Amounts, not rates. Extra amounts apply if you are 65 or older or blind.
Federal corporate income tax
| Band | Rate | Notes | Source |
|---|---|---|---|
| All taxable income | 21% | — | Source |
Flat rate under IRC §11(b); no 2026 change. Source is the Form 1120 instructions.
Long-term capital gains and qualified dividends
| Band | Rate | Notes | Source |
|---|---|---|---|
| $0 – $49,450 | 0% | — | Source |
| $49,450 – $545,500 | 15% | — | |
| Over $545,500 | 20% | — |
Thresholds are taxable income. The 3.8% net investment income tax may apply on top.
| Band | Rate | Notes | Source |
|---|---|---|---|
| $0 – $98,900 | 0% | — | Source |
| $98,900 – $613,700 | 15% | — | |
| Over $613,700 | 20% | — |
Thresholds are taxable income. The 3.8% net investment income tax may apply on top.
| Band | Rate | Notes | Source |
|---|---|---|---|
| $0 – $49,450 | 0% | — | Source |
| $49,450 – $306,850 | 15% | — | |
| Over $306,850 | 20% | — |
Thresholds are taxable income. The 3.8% net investment income tax may apply on top.
| Band | Rate | Notes | Source |
|---|---|---|---|
| $0 – $66,200 | 0% | — | Source |
| $66,200 – $579,600 | 15% | — | |
| Over $579,600 | 20% | — |
Thresholds are taxable income. The 3.8% net investment income tax may apply on top.
Checked on: · Owner: Umair Manzoor PC
Rates are taken from the IRS’s published figures for each tax year.