2025 and 2026 Federal Tax Brackets
Income Tax Rates
Single Filers
| Tax Rate | 2025 Income Range | 2026 Income Range |
|---|---|---|
| 10% | $0 – $11,925 | $0 – $12,400 |
| 12% | $11,926 – $48,475 | $12,401 – $50,400 |
| 22% | $48,476 – $103,350 | $50,401 – $105,700 |
| 24% | $103,351 – $197,300 | $105,701 – $201,775 |
| 32% | $197,301 – $250,525 | $201,776 – $256,225 |
| 35% | $250,526 – $626,350 | $256,226 – $640,600 |
| 37% | Above $626,350 | Above $640,600 |
Head of Household
| Tax Rate | 2025 Income Range | 2026 Income Range |
|---|---|---|
| 10% | $0 – $17,000 | $0 – $17,700 |
| 12% | $17,001 – $64,850 | $17,701 – $67,450 |
| 22% | $64,851 – $103,350 | $67,451 – $105,700 |
| 24% | $103,351 – $197,300 | $105,701 – $201,750 |
| 32% | $197,301 – $250,500 | $201,751 – $256,200 |
| 35% | $250,501 – $626,350 | $256,201 – $640,600 |
| 37% | Above $626,350 | Above $640,600 |
Married Filing Jointly
| Tax Rate | 2025 Income Range | 2026 Income Range |
|---|---|---|
| 10% | $0 – $23,850 | $0 – $24,800 |
| 12% | $23,851 – $96,950 | $24,801 – $100,800 |
| 22% | $96,951 – $206,700 | $100,801 – $211,400 |
| 24% | $206,701 – $394,600 | $211,401 – $403,550 |
| 32% | $394,601 – $501,050 | $403,551 – $512,450 |
| 35% | $501,051 – $751,600 | $512,451 – $768,700 |
| 37% | Above $751,600 | Above $768,700 |
2025 versus 2026 Long-Term Capital Gains and Qualified Dividend Tax Rates Comparison
Single Filers
| Tax Rate | 2025 Range | 2026 Range |
|---|---|---|
| 0% | $0 – $48,350 (Single) | $0 – $49,450 (Single) |
| 15% | $48,351 – $533,400 | $49,451 – $545,500 |
| 20% | Above $533,400 | Above $545,500 |
Head of Household
| Tax Rate | 2025 Taxable Income | 2026 Taxable Income |
|---|---|---|
| 0% | $0 – $64,750 | $0 – $66,300 |
| 15% | $64,751 – $566,700 | $66,301 – $580,000 |
| 20% | Above $566,700 | Above $580,000 |
Married Filing Jointly
| Tax Rate | 2025 Taxable Income | 2026 Taxable Income |
|---|---|---|
| 0% | $0 – $96,700 | $0 – $98,900 |
| 15% | $96,701 – $600,050 | $98,901 – $613,700 |
| 20% | Above $600,050 | Above $613,700 |
Note: Qualified dividends are taxed at the same rates as long-term capital gains, so the tables above apply to both.
Key Citations
Federal Income Tax Brackets (2025 & 2026)
- IRS Official Announcement: IRS.gov – Tax Inflation Adjustments for 2026 [irs.gov]
- Fidelity Summary: Fidelity – 2025 & 2026 Tax Brackets [fidelity.com]
- Tax Foundation Analysis: Tax Foundation – 2026 Brackets [taxfoundation.org]
- CNBC Coverage: CNBC – IRS Announces 2026 Brackets [cnbc.com]
- AARP Summary: AARP – 2026 Tax Brackets [aarp.org]
Long-Term Capital Gains & Qualified Dividends
- IRS Confirmation: IRS.gov – Qualified Dividends and Capital Gains Rate Differential [irs.gov]
- CNBC Report: CNBC – 2026 Capital Gains Brackets [cnbc.com]
- Kiplinger Breakdown: Kiplinger – Capital Gains Thresholds [kiplinger.com]
- NerdWallet Guide: NerdWallet – Capital Gains & Dividend Tax Rates [nerdwallet.com]
- Investopedia Explanation: Investopedia – Qualified Dividends [investopedia.com]
Standard Deduction Amounts
- IRS Official Source: IRS.gov – 2025 & 2026 Standard Deduction [irs.gov]
- Kiplinger Summary: Kiplinger – 2026 Standard Deduction [kiplinger.com]
- NerdWallet Overview: NerdWallet – Standard Deduction 2025–2026 [nerdwallet.com]
Disclaimer: The 2025 and 2026 federal tax brackets and capital gains tax rates provided are for informational purposes only and do not constitute tax, financial, or legal advice. This information is based on IRS releases as of October 24, 2024 (2025 rates) and October 9, 2025 (2026 rates) and is subject to change. It reflects federal income taxes only and excludes state, local, or other taxes. Advisers Trust Wealth Management, a registered investment advisor, does not guarantee the accuracy, completeness, or timeliness of this data, nor does it predict specific tax or investment outcomes. This is not an offer to buy or sell securities. For personalized guidance, please consult a qualified tax professional or financial advisor tailored to your individual circumstances.