United States income tax rates
Ordinary-income federal marginal rate schedule for unmarried individuals for taxable year 2026.
| Current value | 7 entries — see the API for the full schedule |
|---|---|
| In force from | 2026-01-01 |
| In force until | 2026-12-31 |
| Official source | Rev. Proc. 2025-32, section 4.01, Table 3 (Section 1(c) - Unmarried Individuals other than Surviving Spouses and Heads of Households), Internal Revenue Bulletin 2025-45, issued under Internal Revenue Code section 1(j) as made permanent by section 70101 of Pub. L. 119-21 |
| Last verified | 2026-07-20 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
SINGLE-FILER FEDERAL SCHEDULE ONLY. Bands are on TAXABLE income - i.e. after the standard deduction of $16,100 for a single filer in 2026 (Rev. Proc. 2025-32 sec. 4.14(1)) or itemized deductions - not on gross income, so a single filer with under about $16,100 of gross wage income owes no federal ordinary income tax. Rev. Proc. 2025-32 states the schedule cumulatively; the bracket boundaries served here reproduce it exactly: 10% to $12,400; then $1,240 + 12% of the excess over $12,400; $5,800 + 22% over $50,400; $17,966 + 24% over $105,700; $41,024 + 32% over $201,775; $58,448 + 35% over $256,225; $192,979.25 + 37% over $640,600. OTHER SCHEDULES DIFFER: married filing jointly, married filing separately, head of household, and estates and trusts each have their own tables in the same revenue procedure with different thresholds - MFJ thresholds are broadly double the single ones through the 35% band but NOT at the top. The seven rates (10/12/22/24/32/35/37) were made permanent by section 70101 of the 2025 reconciliation act, removing the previously scheduled post-2025 reversion to the pre-2018 schedule; thresholds continue to be inflation-indexed annually, so the 2027 table will differ. NOT REFLECTED IN THIS SCHEDULE: long-term capital gains and qualified dividends are taxed on a separate 0/15/20 percent schedule; the 3.8% net investment income tax and 0.9% additional Medicare tax apply above threshold; FICA payroll taxes (6.2% Social Security to the annual wage base, 1.45% Medicare) are separate; the alternative minimum tax may override; and STATE and local income taxes are entirely separate - 41 states tax wage income, with top rates from about 2.5% flat to over 13% in California, while Alaska, Florida, Nevada, South Dakota, Tennessee, Texas, Washington (wages) and Wyoming impose none, and several cities levy their own. ACCESS QUIRK: the primary PDF at irs.gov/pub/irs-drop/rp-25-32.pdf downloads but its text layer did not extract reliably through our fetch pipeline; the HTML Internal Revenue Bulletin 2025-45 rendering of the same revenue procedure, cited above, is the official publication and parsed cleanly.
Get it programmatically
curl https://usaref.dev/v1/us/income-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://usaref.dev/v1/us/income-tax/history?from=2020-01-01
# Provenance: curl https://usaref.dev/provenance/us/income-taxOther United States series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate