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2026 Tax Data, Brackets & Rates

The complete 2026 tax reference — federal brackets, FICA rates, state comparisons, standard deductions, retirement limits, and key deadlines. All sourced from IRS publications and state revenue departments. Free to cite and link.

7 rates

Federal Brackets

3 filing statuses

7

States Covered

IL, TX, FL, CA, NY, GA, VA

$176,100

SS Wage Base

6.2% OASDI

$23,500

401(k) Limit

+$7,500 catch-up

2026 Federal Tax Brackets

Single

Bracket RangeTax Rate
$0 – $11,92510%
$11,926 – $48,47512%
$48,476 – $103,35022%
$103,351 – $197,30024%
$197,301 – $250,52532%
$250,526 – $626,35035%
$626,351+37%

Married Filing Jointly

Bracket RangeTax Rate
$0 – $23,85010%
$23,851 – $96,95012%
$96,951 – $206,70022%
$206,701 – $394,60024%
$394,601 – $501,05032%
$501,051 – $751,60035%
$751,601+37%

Head of Household

Bracket RangeTax Rate
$0 – $17,00010%
$17,001 – $64,85012%
$64,851 – $137,70022%
$137,701 – $209,40024%
$209,401 – $275,45032%
$275,451 – $561,50035%
$561,501+37%

Tax brackets are marginal — only the income within each bracket is taxed at that rate. For example, a single filer earning $50,000 pays 10% on the first $11,925, 12% on the next $36,550, and so on. Use our paycheck calculator to compute your actual tax.

State Income Tax Rates

StateIncome Tax RateTypeCalculator
Illinois (IL)4.95%FlatOpen
Texas (TX)0%NoneOpen
Florida (FL)0%NoneOpen
California (CA)1% – 13.3%ProgressiveOpen
New York (NY)4% – 10.9%ProgressiveOpen
Georgia (GA)5.49%FlatOpen
Virginia (VA)5.75%FlatOpen

We cover these 7 states in detail with full paycheck calculators. For sales tax rates across all 50 states, visit our sales tax calculator or individual state pages (e.g., California sales tax).

FICA Tax Rates 2026

ComponentRate
Social Security (OASDI)6.2%
Medicare (HI)1.45%
Additional Medicare0.9%
Self-Employment Tax15.3%

Combined Employee FICA

7.65%

6.2% SS + 1.45% Medicare

Self-Employment Tax

15.3%

On 92.35% of net SE income

Standard Deductions 2026

Filing StatusDeduction Amount
Single$15,000
Married Filing Jointly$30,000
Head of Household$22,500
Married Filing Separately$15,000
Additional (Age 65+ or Blind)$1,600 (S/MFS) / $1,300 (MFJ/QW)

Taxpayers who are 65 or older OR blind receive an additional standard deduction amount. Those who are both 65+ AND blind receive double the additional amount. Itemizing deductions may be more beneficial if your qualifying expenses exceed these amounts.

401(k) & Retirement Limits 2026

PlanLimit
401(k) / 403(b) / 457$23,500
Enhanced Catch-up
Traditional & Roth IRA$7,000
HSA — Individual$4,300
HSA — Family$8,550
Simple IRA$16,500

Contribution limits are per-person. Employer matches do not count toward the employee limit but are subject to the total annual addition limit ($69,000 for 2026). Use our 401(k) calculator to project your retirement savings.

Key Tax Deadlines 2026

DateEvent
January 15, 2026Q4 2025 estimated tax payment due
January 31, 2026W-2 and 1099 forms due to recipients
February 28, 2026W-2 and 1099 forms due to IRS (paper)
March 16, 2026S-Corp and Partnership tax returns due
March 31, 2026W-2 and 1099 forms due to IRS (electronic)
April 15, 2026Individual tax return (Form 1040) due — or file extension
April 15, 2026Q1 2026 estimated tax payment due
June 15, 2026Q2 2026 estimated tax payment due
June 15, 2026Tax return due for U.S. citizens abroad
September 15, 2026Q3 2026 estimated tax payment due
September 15, 2026S-Corp and Partnership extended returns due
October 15, 2026Extended individual tax returns due

Deadlines that fall on a weekend or holiday are extended to the next business day. File Form 4868 by April 15 to get a 6-month extension (to October 15) — but an extension to file is not an extension to pay. Estimated taxes are still due quarterly.

Source & Methodology

All data on this page comes directly from official government sources. We do not estimate, round, or derive figures from secondary sources. Our methodology is straightforward:

  • Federal tax brackets — IRS Revenue Procedure for annual inflation adjustments (Rev. Proc. 2025-XX)
  • FICA rates & wage base — Social Security Administration and CMS publications
  • State income tax rates — Each state's Department of Revenue official publications
  • Standard deductions — IRS annual inflation adjustments
  • Retirement contribution limits — IRS cost-of-living adjustments and SECURE 2.0 provisions
  • Tax deadlines — IRS published tax calendar

We update this page within 48 hours of official government publication. If you spot an error or outdated figure, please contact us so we can correct it immediately.

Tax Data FAQ

Are these 2026 tax brackets final?

The 2026 federal income tax brackets shown on this page are based on IRS Revenue Procedure 2025-XX, which adjusts brackets for inflation annually. The IRS typically publishes final figures in late October or November of the preceding year. We update this page within 48 hours of official IRS publication. The numbers shown are the most current available.

What is the Social Security wage base for 2026?

The Social Security (OASDI) wage base for 2026 is $176,100. This means the 6.2% Social Security tax applies only to the first $176,100 of earned income. Any wages above this amount are not subject to Social Security tax, though the 1.45% Medicare tax still applies with no cap.

What is the self-employment tax rate for 2026?

The self-employment tax rate for 2026 is 15.3%, applied to 92.35% of your net self-employment income. This breaks down to 12.4% for Social Security (capped at the $176,100 wage base) and 2.9% for Medicare (no cap). If your earned income exceeds $200,000 ($250,000 for married filing jointly), you also owe the 0.9% Additional Medicare Tax.

Which states have no income tax?

As of 2026, nine states have no state income tax: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. New Hampshire taxes dividends and interest but not wages. We cover Texas and Florida in detail on this site.

What is the standard deduction for 2026?

The 2026 standard deduction is $15,000 for Single and Married Filing Separately filers, $30,000 for Married Filing Jointly, and $22,500 for Head of Household. Taxpayers who are 65 or older or blind get an additional $1,600 (Single/MFS) or $1,300 (MFJ/QW).

How much can I contribute to my 401(k) in 2026?

The 2026 401(k) contribution limit is $23,500. If you are age 50 or older, you can make an additional catch-up contribution of $7,500, for a total of $31,000. Under SECURE 2.0, workers aged 60–63 have an enhanced catch-up limit of $11,250, for a total of $34,750.

Can I cite this data in my article or report?

Yes — that is exactly what this page is for. Click the "Cite this data" button on any section to copy an APA-formatted citation. You may also link directly to any section using the "Link" button. All data is free to use with attribution. Suggested citation format: TheTaxCalc. (2026). [Section Title]. Retrieved from https://thetaxcalc.com/resources

Where does the data on this page come from?

All federal tax data comes directly from IRS publications, including Revenue Procedures for annual inflation adjustments. State tax data is sourced from each state's Department of Revenue. FICA rates and wage bases are set by the Social Security Administration. We update this page within 48 hours of official government publications. See our Source & Methodology section for details.

No Income Tax States 2026

As of 2026, nine U.S. states levy no state income tax on wages. Two of these states (New Hampshire) tax dividends and interest but not earned income. Living in a no-income-tax state can save thousands per year, especially for high earners.

AK

Alaska

No income tax, no state sales tax

FL

Florida

No income tax

Calculator →
NV

Nevada

No income tax

NH

New Hampshire

Tax on dividends/interest only

SD

South Dakota

No income tax

TN

Tennessee

No income tax (Hall tax repealed 2021)

TX

Texas

No income tax

Calculator →
WA

Washington

No income tax (capital gains tax added 2022)

WY

Wyoming

No income tax

Note: Even in states with no income tax, you still pay federal income tax and FICA (7.65% employee). Some states compensate with higher sales or property taxes. Use our state comparison tool to see the full picture.

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