2026 US Federal Income Tax Brackets (Single Filers)
| Taxable Income Bracket | Marginal Rate | Tax Owed on Bracket |
|---|---|---|
| $0 to $12,400 | 10% | 10% of amount |
| $12,400 to $50,400 | 12% | $1,240 + 12% of excess over $12,400 |
| $50,400 to $105,700 | 22% | $5,800 + 22% of excess over $50,400 |
| $105,700 to $201,775 | 24% | $17,966 + 24% of excess over $105,700 |
| $201,775 to $256,225 | 32% | $41,024 + 32% of excess over $201,775 |
| $256,225 to $640,600 | 35% | $58,448 + 35% of excess over $256,225 |
| Over $640,600 | 37% | $192,979 + 37% of excess over $640,600 |
How FICA payroll tax is deducted
Every W-2 salaried employee in the United States pays mandatory FICA (Federal Insurance Contributions Act) payroll taxes, matched by their employer:
- Social Security: 6.2% on gross earnings up to the 2026 wage base of $184,500. Wages above this limit are exempt from Social Security tax.
- Medicare: 1.45% on all earnings with no cap. High earners pay an Additional Medicare tax of 0.9% on wages over $200,000 (single) or $250,000 (married filing jointly).
Frequently asked questions
How do 401(k) contributions reduce my federal taxes?
Pre-tax contributions to a traditional 401(k) or 403(b) retirement account are subtracted from your gross wages before federal and state income tax brackets are applied, immediately reducing your taxable income.
Which US states have 0% personal income tax?
As of 2026, Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming levy no state income tax on earned wages.