按申报状态划分的2026年税率区间，以及往年情况
A return prepared in 2027 may be reporting income earned during 2026. The tax year controls the bracket schedule. That is easy to mix up when you are filing late or amending an earlier return. Filing status also changes the answer. For example, a return filed as Single and one filed jointly can show identical taxable income but land in different columns of the 2026 federal tax brackets.
The 2026 table appears first, followed by 2025 through 2022 for a late or amended return. Do not choose a row from salary alone. Taxable income is the figure that matters, after applicable adjustments and deductions. This page is for finding the correct threshold by year; our separate federal income tax article explains how the calculation works.
简要回答和关键要点
简答: In 2026, federal rates begin at 10%, reaching 37%. Which rate reaches the top of your taxable income depends on the filing status shown on your return. If income was earned in 2026, use the 2026 tax brackets, although you may not file the return until 2027. For an older or amended return, use that earlier year’s table.
主要收获
- Seven ordinary federal income tax rates apply during 2026.
- Filing as Single, jointly, separately, or head of household changes the thresholds.
- The correct bracket comes from taxable income, not the wages listed on a W-2.
- Use the correct schedule for the year you earned the income.
- Only income within the higher range gets that percentage.
- The tables below also retain tax years 2025 through 2022.
2026年的税率档次是怎样的？
Although the rate range remains 10% to 37%, the 2026 federal tax brackets use revised income breakpoints. Your filing status tells you which column to read. The IRS publishes every breakpoint in its 2026 rates schedule.
| Rate | Single | 已婚夫妇联合报税 | 户主 | 已婚分开报税 |
|---|---|---|---|---|
| 10% | $0–$12,400 | $0–$24,800 | $0–$17,700 | $0–$12,400 |
| 12% | $12,401–$50,400 | $24,801–$100,800 | $17,701–$67,450 | $12,401–$50,400 |
| 22% | $50,401–$105,700 | $100,801–$211,400 | $67,451–$105,700 | $50,401–$105,700 |
| 24% | $105,701–$201,775 | $211,401–$403,550 | $105,701–$201,750 | $105,701–$201,775 |
| 32% | $201,776–$256,225 | $403,551–$512,450 | $201,751–$256,200 | $201,776–$256,225 |
| 35% | $256,226–$640,600 | $512,451–$768,700 | $256,201–$640,600 | $256,226–$384,350 |
| 37% | $640,601+ | $768,701+ | $640,601+ | $384,351+ |
Use the filing status actually claimed on the return, not the status that seems closest to your household. Two returns with the same taxable income can land in different rows if one uses Single and the other Head of Household. Up through 32%, Married Filing Separately uses the same ranges as Single. Then the columns separate: MFS reaches 37% at $384,351, while Single does so at $640,601.
The income number belongs on the same footing. Gross W-2 wages may be useful for estimating, but they don’t identify the correct row on their own; the schedule applies to taxable income after applicable adjustments and deductions. At each boundary, the ranges meet cleanly. At $50,400, one bracket row ends; $50,401 immediately starts the next. That one-dollar step keeps an income amount from fitting two rows.
These thresholds apply to ordinary taxable income, not necessarily every type of income you receive.
2026年的哪个税率档次适用于您？
Income alone cannot identify the right row; the tax year and filing status also have to match.
- Check when the income was earned. 2026 income uses the 2026 tax brackets, even when you file the return in 2027.
- Filing status comes next. Use the status reported on the return; each status has different thresholds.
- Find your taxable income. Gross income is not automatically the right number. On 1040表, taxable income comes after applicable adjustments and deductions.
If you want the calculation behind the percentages, our guide to 税率 explains that separately.
The filing year can easily distract from the actual tax year. A 2027 filing can still use the 2026 tax brackets because it reports income from 2026. For an amendment, use the schedule tied to the return’s tax year, not the year you actually submit it.
| Income earned | Brackets to use | Typical filing year |
|---|---|---|
| 2026 | 2026 brackets | 2027 |
| 2025 | 2025 brackets | 2026 |
| 2024 | 2024 brackets | 2025 |
| Earlier amended return | Brackets for that tax year | Depends on amendment |
2025年的税率档次是怎样的？
Filing the return in 2026 doesn’t change the rate schedule; the income was earned in 2025, and that is the year that counts. That timing trips people up. Use the filing status on your return and match your taxable income to that column in the tax brackets. The IRS gives the 2025 brackets here.
| Rate | Single | 已婚夫妇联合报税 | 户主 | 已婚分开报税 |
|---|---|---|---|---|
| 10% | $0–$11,925 | $0–$23,850 | $0–$17,000 | $0–$11,925 |
| 12% | $11,926–$48,475 | $23,851–$96,950 | $17,001–$64,850 | $11,926–$48,475 |
| 22% | $48,476–$103,350 | $96,951–$206,700 | $64,851–$103,350 | $48,476–$103,350 |
| 24% | $103,351–$197,300 | $206,701–$394,600 | $103,351–$197,300 | $103,351–$197,300 |
| 32% | $197,301–$250,525 | $394,601–$501,050 | $197,301–$250,500 | $197,301–$250,525 |
| 35% | $250,526–$626,350 | $501,051–$751,600 | $250,501–$626,350 | $250,526–$375,800 |
| 37% | $626,351+ | $751,601+ | $626,351+ | $375,801+ |
Do not match a row to gross wages from a W-2. The schedule uses taxable income after applicable adjustments and deductions, which can place you in a different range than wages alone suggest.
A late or amended 2025 return still uses this table. Filing in 2026 does not move it into the next year’s schedule, and amending it does not either.
2024年的税率档次是怎样的？
A 2024 return may still be unfinished, or you may discover something on it that needs correcting. Both situations call for the rate schedule from that tax year. Filing or amending it now does not push the income onto a newer schedule. The IRS 2024 brackets provide the cutoff amounts used below.
2024 income, generally filed in 2025
| Rate | Single | 已婚夫妇联合报税 | 户主 | 已婚分开报税 |
|---|---|---|---|---|
| 10% | $0–$11,600 | $0–$23,200 | $0–$16,550 | $0–$11,600 |
| 12% | $11,601–$47,150 | $23,201–$94,300 | $16,551–$63,100 | $11,601–$47,150 |
| 22% | $47,151–$100,525 | $94,301–$201,050 | $63,101–$100,500 | $47,151–$100,525 |
| 24% | $100,526–$191,950 | $201,051–$383,900 | $100,501–$191,950 | $100,526–$191,950 |
| 32% | $191,951–$243,725 | $383,901–$487,450 | $191,951–$243,700 | $191,951–$243,725 |
| 35% | $243,726–$609,350 | $487,451–$731,200 | $243,701–$609,350 | $243,726–$365,600 |
| 37% | $609,351+ | $731,201+ | $609,351+ | $365,601+ |
Use the filing status claimed on the 2024 return. An amendment that changes the status also changes the column. Match taxable income to the ranges; Box 1 wages from a W-2 do not settle the answer alone.
Near the top of the 32% range, the cutoffs differ by only $25. Head of Household ends at $243,700, while Single ends at $243,725.
2023年的税率档次是怎样的？
Most 2023 returns were filed in 2024. That familiar timing becomes less helpful when a return is late or needs correcting.
The rates follow the income year. For the official amounts, see the IRS 2023 brackets. The full set appears below, arranged by filing status.
2023 income, generally filed in 2024
| Rate | Single | 已婚夫妇联合报税 | 户主 | 已婚分开报税 |
|---|---|---|---|---|
| 10% | $0–$11,000 | $0–$22,000 | $0–$15,700 | $0–$11,000 |
| 12% | $11,001–$44,725 | $22,001–$89,450 | $15,701–$59,850 | $11,001–$44,725 |
| 22% | $44,726–$95,375 | $89,451–$190,750 | $59,851–$95,350 | $44,726–$95,375 |
| 24% | $95,376–$182,100 | $190,751–$364,200 | $95,351–$182,100 | $95,376–$182,100 |
| 32% | $182,101–$231,250 | $364,201–$462,500 | $182,101–$231,250 | $182,101–$231,250 |
| 35% | $231,251–$578,125 | $462,501–$693,750 | $231,251–$578,100 | $231,251–$346,875 |
| 37% | $578,126+ | $693,751+ | $578,101+ | $346,876+ |
Your 2023 Form 1040 reports taxable income on line 15. Use that figure here. Line 11 is adjusted gross income, and the standard or itemized deduction has not yet been subtracted there.
One filing status breaks away much earlier at the table’s top end. The 37% rate starts above $346,875 for Married Filing Separately. It starts above $578,125 for Single and $578,100 for Head of Household in 2023.
2022年的税率档次是怎样的？
Looking at a 2022 return now can blur two different dates: the income year and the filing year. Use the income year. Filing in 2023 did not shift the return to newer rates.
The table follows the IRS 2022 brackets for each filing status.
2022 income, generally filed in 2023
| Rate | Single | 已婚夫妇联合报税 | 户主 | 已婚分开报税 |
|---|---|---|---|---|
| 10% | $0–$10,275 | $0–$20,550 | $0–$14,650 | $0–$10,275 |
| 12% | $10,276–$41,775 | $20,551–$83,550 | $14,651–$55,900 | $10,276–$41,775 |
| 22% | $41,776–$89,075 | $83,551–$178,150 | $55,901–$89,050 | $41,776–$89,075 |
| 24% | $89,076–$170,050 | $178,151–$340,100 | $89,051–$170,050 | $89,076–$170,050 |
| 32% | $170,051–$215,950 | $340,101–$431,900 | $170,051–$215,950 | $170,051–$215,950 |
| 35% | $215,951–$539,900 | $431,901–$647,850 | $215,951–$539,900 | $215,951–$323,925 |
| 37% | $539,901+ | $647,851+ | $539,901+ | $323,926+ |
Use line 15 on the 2022 Form 1040 for taxable income. Do not substitute line 11. AGI appears there before the standard or itemized deduction. Using it may put you in a higher range than line 15 does.
Married Filing Separately hits 37% first, at $323,926. Single and Head of Household do not reach that rate until $539,901; Married Filing Jointly, until $647,851.
2025年和2026年的税率档次有哪些变化？
The seven rates themselves did not change at all for 2026. Their taxable-income cutoffs did.
The schedule still uses 10%, 12%, 22%, 24%, 32%, 35%, and 37%. Its dollar breakpoints sit higher than the 2025 amounts.
What changed
- Income thresholds: Each cutoff in the 2026 tax brackets is higher. For a Single filer, the 22% range begins after $50,400 of taxable income compared to $48,475 in 2025.
- Applicable tax year: Match the schedule to the return’s income year, whether it is 2025 or 2026. Filing a return the following year does not change the schedule.
- Standard deduction: The 2026 amount is higher. When claimed, it reduces taxable income before the rate schedule applies.
A wider bracket alone does not promise a smaller tax liability. Filing status, deductions, credits, and other provisions still shape the final tax result. A slight income change can put your last taxable dollar at a different marginal tax rate. Compare taxable income, not W-2 box 1. The IRS inflation adjustment lists the official 2026 changes.
税率档次并不意味着什么
Your highest bracket is not a flat rate applied to every dollar. The IRS explains that income is taxed in layers, with each layer receiving its own rate. That is the part people often miss when reading tax brackets.
| 这并不意味着 | 应该理解什么 |
|---|---|
| Your entire income is taxed at your highest bracket | Only the portion falling within that bracket receives that rate |
| Your salary alone identifies your bracket | The tables apply to taxable income |
| A return filed in 2027 automatically uses 2027 brackets | Income earned in 2026 generally uses the 2026 brackets |
| Every kind of income uses this table | Certain long-term capital gains and qualified dividends can follow different rate schedules |
| Being in a higher bracket means earning more leaves you worse off | The higher rate applies only to the additional income in that bracket |
什么时候应该寻求专业的税务帮助？
Looking up a bracket is usually straightforward, but calculating the taxable income that belongs in the table can become more complicated.
A review may be worthwhile when the return includes self-employment, rental or K-1 income, capital gains, income from more than one state, or a filing status that is not clear. Prior-year amendments and uncertain withholding can require separate review. Tax brackets show the rates and ranges. The return still has to establish the taxable income and filing status that belong in the table.
Professional 报税 may include a review of the tax documents, deductions, credits, and the individual return before e-filing. Check the scope, though. Audit representation, notice responses, and year-round IRS correspondence are separate unless the engagement says otherwise.
Tax Brackets FAQs
Which tax bracket applies to me?
First, choose the table for the year the income was earned. Then use the filing status column and find where taxable income on Form 1040, line 15, falls. W-2 box 1 will not always lead to the right row because deductions come later on the return.
Are federal tax brackets based on gross or taxable income?
The table uses taxable income. Gross income is the broad amount received before adjustments and deductions. AGI reflects certain adjustments, while taxable income comes later, after the standard or itemized deduction and any other allowed deductions. That final figure belongs in the rate table.
Will a higher bracket apply to all of my income?
No. The higher percentage reaches the extra dollars inside that band, not taxable income already assigned below it. Income in the earlier layers keeps its lower rates. The IRS shows the calculation in layers: crossing a cutoff changes the next portion of income, not the calculation below.
Do 2026 rates follow the income year or filing year?
The income year controls here. For income from 2026, the schedule is the one labeled 2026, even though filing usually happens in 2027. A late filing does not shift those dollars forward. The 2026 thresholds remain the ones used when that return is calculated.
Which year's rates belong on an amended return?
Use the schedule for the tax year being corrected. Submitting Form 1040-X in 2026 may correct a return filed for 2023. The correction still follows the 2023 rates. The tables above are arranged by income year; use the tax year of the original return.
Do capital gains follow the same rate schedule?
Short-term and long-term gains do not always follow one schedule. A net short-term gain is generally taxed with ordinary income. With long-term gains, check the holding period and type of gain before using the ordinary-income table on the return, since separate rates may apply to them.
最后的收获
Before relying on a bracket, work through five checks:
- Confirm the tax year.
- Confirm your filing status.
- Determine taxable income, usually shown on Form 1040, line 15, rather than using gross salary or W-2 box 1 alone.
- Use the corresponding table.
- Check whether the income involved is subject to ordinary rates.
Use the 2026 tax brackets for current-year income. The 2025 through 2022 tables remain here for older returns and amendments, and this page will be updated annually.
A table lookup can be quick. Calculating the number that belongs in it may not be, especially when deductions, self-employment, rental income, or capital gains affect taxable income. If that part is unclear, 预约咨询 提交申请之前。.
