Income tax in United States 2026

Seven federal brackets run from 10% to 37%, applied after a standard deduction of $16,100 (single) or $32,200 (joint) — and unusually, they follow the citizen, not the country: Americans abroad still file.

Married couples can combine everything on one joint return with doubled brackets, and heads of household get their own gentler scale.

States layer their own income taxes on top — from 0% in nine states to 13.3% in California — so location inside the US matters as much as the federal table.

At a glance

top rate: 37% above $640,600 single / $768,700 joint (federal)
entry band: 10% on the first $12,400 single / $24,800 joint
tax year basis: Calendar year
filing deadline: 15 April; automatic 2-month extension to 15 June for Americans abroad
residency basis: Citizens and residents: worldwide income; substantial-presence test for foreigners
regime flag: $132,900 foreign earned income exclusion for expats

Rates

Federal brackets — single filers (2026)

Taxable income (USD)	Rate on this band	Note
0 – 12,400	10%	After the $16,100 standard deduction
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%

Marginal rates apply within each band.

Federal brackets — married filing jointly (2026)

Taxable income (USD)	Rate on this band	Note
0 – 24,800	10%	After the $32,200 standard deduction
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%

Marginal rates apply within each band.

Thresholds & allowances

Standard deduction$16,100 single / $32,200 joint / $24,150 head of household
Or itemize instead: mortgage interest (loans to $750,000), state and local taxes to the $40,400 cap, charity, large medical costs
Retirement savings401(k)-type plans: $24,500 employee limit; IRAs: $7,500 (2026)
Age-50+ catch-ups add $8,000 ($11,250 at ages 60–63); Roth variants trade the deduction for tax-free withdrawals
Qualified business income deduction20% of pass-through business income
Service businesses phase out from $201,750 single / $403,500 joint
New 2025-law deductions (2025–2028)Tips to $25,000; overtime to $12,500/$25,000; car-loan interest to $10,000; $6,000 senior bonus
All income-limited and phased out at higher earnings
Home-sale exclusion$250,000 single / $500,000 joint
Main home owned and used 2 of the last 5 years

Surcharges

Additional Medicare tax0.9%over Wages above $200,000 single / $250,000 joint
Net investment income tax3.8%over Investment income, with total income above $200,000 single / $250,000 joint
Alternative minimum tax26% / 28%over A parallel calculation after a $90,100/$140,200 exemption — mostly hits exercised incentive stock options and unusual deductions

Residency

Residency trigger

Citizens and green-card holders are taxed on worldwide income for life, wherever they live. Other foreigners become residents under the substantial-presence test — 183 weighted days counting this year fully, last year at one-third and the year before at one-sixth (with a 31-day current-year minimum and a closer-connection escape).

Non-resident treatment

Non-residents pay US tax only on US-source income: graduated rates on US work and business income, a flat 30% withholding (treaty-reducible) on dividends and other passive flows.

Notes

State income taxes add 0–13%+ and vary — figures shown are federal. Nine states charge nothing; California tops out at 13.3% and New York City residents can face about 14.8% combined state and city.
Americans abroad exclude $132,900 of earned income (2026) plus a housing amount, or claim foreign tax credits — but they still file, and the foreign-account reporting regimes (annual asset statements and bank-account reports) carry steep penalties.
Personal exemptions are permanently gone; the child tax credit and earned income credit carry much of the family relief.
Itemizers in the 37% bracket lose roughly 5.4% of their itemized deductions from 2026, and charitable gifts now face a 0.5%-of-income floor.
Quarterly estimated payments are required outside payroll withholding; safe harbours are 90% of this year's tax or 100%–110% of last year's.
Renouncing citizenship (or surrendering a long-held green card) with a net worth of $2 million+ triggers an exit tax on unrealised gains above $910,000 (2026).

FAQ

What is the top US federal income tax rate?

37%, on taxable income above $640,600 (single) or $768,700 (joint) in 2026 — before state taxes of 0–13%+ and the 3.8% investment surtax.

Do US citizens abroad pay US tax?

They must file every year regardless of where they live. The $132,900 foreign earned income exclusion (2026) and foreign tax credits mean most owe little or nothing, but the filing and account-reporting duties never stop.

When is the US tax return due?

15 April for calendar-year filers, automatically 15 June for those living abroad, with a routine extension to 15 October available — though payment is due in April regardless.

How do foreigners become US tax residents?

By green card, or by the substantial-presence test: 183 weighted days across 3 years (this year counts in full, last year a third, the year before a sixth), with at least 31 days in the current year.

Figures: tax year 2026, compiled from public sources. Not tax advice.

See income tax in other countries

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