2026 Tax Brackets for Married Filing Jointly
Your Takeaways:
- The IRS adjusted 2026 tax brackets upward to account for inflation.
- Married filing jointly uses progressive tax rates on combined income.
- Income thresholds increased, reducing the impact of bracket creep.
- The 22% bracket now covers income up to $211,400 for joint filers.
- Only income within each bracket is taxed at that rate.
Each year, the IRS adjusts federal income tax brackets for inflation. These updates determine how much of your income falls into each tax rate tier.
This guide explains the IRS-published 2026 tax brackets—Married Filing Jointly, including the IRS inflation adjustments (Revenue Procedure 2025-32) and the effects of the One Big Beautiful Bill (Public Law 119-21), which amended certain individual tax provisions. The IRS tables reflect both annual inflation indexing and statutory changes enacted by P.L. 119-21.
Latest update: Based on IRS Revenue Procedure 2025-32.
What’s Changing for 2026
The individual-tax provisions of the Tax Cuts and Jobs Act (TCJA) were scheduled to sunset after 2025. Congress enacted the One Big Beautiful Bill Act (Public Law 119-21) on July 4, 2025, which preserved or modified many provisions and affected certain 2026 numeric items. The IRS’s Revenue Procedure 2025-32 publishes the 2026 inflation-adjusted tables, which reflect current law as of October 9, 2025, including amendments from P.L. 119-21.
As enacted, statutory rate schedules changed in some respects relative to earlier law; however, the IRS’s 2026 tables (Rev. Proc. 2025-32) show how inflation indexing and the OBBB amendments affect income thresholds.
Related Topic: Married Filing Jointly Guide
2026 Federal Income Tax Brackets for Married Filing Jointly
If you file a joint return, the IRS taxes your combined income using a progressive rate system—different portions of your income are taxed at different rates, not all at once.
If you’re filing jointly for the 2026 tax year (returns due April 15, 2027), these are the tax brackets according to IRS Rev. Proc. 2025-32.
Tax Rate | Income Range (Married Filing Jointly, 2026) |
|---|---|
10% | Up to $24,800 |
12% | $24,800 – $100,800 |
22% | $100,800 – $211,400 |
24% | $211,400 – $403,550 |
32% | $403,550 – $512,450 |
35% | $512,450 – $768,700 |
37% | Over $768,700 |
Each rate applies only to the portion of the taxable income within that range.
How the Bracket System Works
Each tax bracket applies to a slice of your taxable income—the amount left after deductions and credits. So, even if you fall into the 24% bracket, only the income above $211,400 is taxed at 24%. The rest is taxed at lower rates.
💡 Tip: You’re taxed progressively; only the income above each bracket threshold is taxed at that rate.
Example: How a $200,000 Joint Income Is Taxed
If your combined taxable income is $200,000 in 2026:
Income Range | Tax Rate | Tax Owed |
|---|---|---|
Up to $24,800 | 10% | $2,480 |
$24,800–$100,800 | 12% | $9,120 |
$100,800–$200,000 | 22% | $21,824 |
Total tax: ≈ $33,424
Your effective tax rate (average rate) is about 16.7%, while your marginal rate (on your last dollar) is 22%.
Understanding this difference helps you accurately estimate your total tax liability, plan effective deductions, and strategically manage your income and expenses.
The example is for illustration only and doesn’t include credits or deductions beyond the standard deduction. Your actual tax will vary based on your income and filing details.
How This Year’s Brackets Compare to Last Year
Most provisions of the TCJA have been extended indefinitely. In addition, the IRS adjusts every bracket for inflation under the OBBBA—so even though federal income tax rates remain the same, the income thresholds rise slightly each year.
Tax Rate | 2025 Income Range | 2026 Income Range | Change |
|---|---|---|---|
10% | Up to $23,850 | Up to $24,800 | +$950 |
12% | $23,850 – $96,950 | $24,800 – $100,800 | Wider range |
22% | $96,950 – $206,700 | $100,800 – $211,400 | +~2% |
24% | $206,700 – $394,600 | $211,400 – $403,550 | Wider range |
32% | $394,600 – $501,050 | $403,550 – $512,450 | Slight increase |
35% | $501,050 – $751,600 | $512,450 – $768,700 | Wider band |
37% | Over $750,600 | Over $768,700 | +$17,100 |
What It Means for Joint Filers
The IRS tables for 2026 reflect both statutory changes and inflation indexing. While some statutory rate levels remain unchanged, thresholds in the IRS tables have moved; check Rev. Proc. 2025-32 for the exact cutoffs to determine whether your taxable income will fall into a different marginal bracket in 2026.
💡 Your taxable income—not your gross pay—determines your rate. Inflation indexing gives your income more “room” before moving into a higher bracket.
Example: Year-to-Year Impact
Taxable Income | 2025 Marginal Rate | 2026 Marginal Rate | What Changed |
|---|---|---|---|
$75,000 | 12% | 12% | Still in the 12% bracket; slightly more cushion before 22%. |
$100,000 | 22% | 12% | Moves to the 12% bracket due to a wider range. |
$150,000 | 22% | 22% | Same bracket; less income taxed at 22% |
$225,000 | 24% | 24% | Slight reduction in total tax. |
$500,000 | 35% | 35% | Same bracket, but broader threshold. |
$770,000 | 37% | 37% | Still top bracket; threshold increased. |
Quick Takeaway
Most married couples filing jointly will remain in the same or a lower marginal bracket in 2026.
- Inflation adjustments raised income thresholds across all brackets
- A higher standard deduction reduces taxable income
- Many households will see their effective tax rate dip slightly
How IRS Inflation Adjustments Work
Each year, the IRS adjusts tax brackets, deductions, and credit limits to keep pace with inflation. These adjustments help ensure you don’t pay higher taxes just because your wages rise to match higher prices.
These annual updates help prevent bracket creep and ensure your tax rate accurately reflects your purchasing power, not just inflation.
Why Inflation Indexing Matters
Without these updates, taxpayers would face bracket creep—when small wage increases push income into a higher tax bracket, even if your purchasing power stays the same. Annual adjustments protect you from that effect.
How the IRS Calculates the Adjustments
The IRS uses the Chained Consumer Price Index (C-CPI-U), which accounts for how consumers change their spending when prices rise.
Each fall, the IRS releases a Revenue Procedure with the updated thresholds for the upcoming tax year, including:- Tax bracket income ranges
- Standard deduction amounts
- Credit phase-out limits
For 2026, most thresholds increased by about 2–3%, depending on the bracket.
Source: IRS News Release on Inflation Adjustments
2026 Standard Deduction for Married Filing Jointly
The standard deduction also increased to offset higher rates:
Filing Status | 2026 Standard Deduction |
|---|---|
Single | $16,100 |
Married Filing Separately | $16,100 |
Married Filing Jointly | $32,200 |
Qualifying Surviving Spouse | $32,200 |
Head of Household | $24,150 |
The higher deduction lowers taxable income, and TCJA limits were extended with the SALT cap increased to $40,000 until at least 2029. As a result, joint filers may want to compare the benefits of itemizing vs. taking the standard deduction.
Related Topic: Should I File Jointly or Separately?
Example: Joint Filers Earning $150,000
Year | Income | Top Tax Rate Applied | Tax Owed (approx.) |
|---|---|---|---|
2025 | $150,000 | 22% bracket | $20,500 |
2026 | $150,000 | 22% bracket (wider range) | $20,800 |
Since the 22% bracket now extends to $211,400, most middle-income couples stay in the same tier. Higher earners may move into the 24% or 32% ranges.
It’s helpful to remember that you aren't taxed at one flat percentage. Only your highest earnings fall into that top bracket; when you look at your total income, the actual average you pay usually lands between 13% and 15%.
Use our How to Calculate Federal Income Tax to estimate your 2026 liability.
Why Married Filing Jointly Still Often Wins
Even with higher brackets, joint filing usually remains advantageous:
- Higher income thresholds than single or separate filers
- Eligibility for the Child Tax Credit, Earned Income Credit, and education credits
- Larger standard deduction ($32,200 in 2026)
- Lower combined effective tax rate overall
Related Topic: Tax Benefits of Marriage
How to Prepare for the 2026 Tax Year
As the TCJA expires, federal tax brackets for Married Filing Jointly will increase slightly. Review your income, deductions, and credits now to plan your withholding and avoid surprises.
See how your joint income fits into the 2026 tax brackets with our guide on How to Calculate Federal Income Tax.
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