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IRS Federal Income Tax Brackets are Changing in 2026

Written by Kogod School of Business | December 2, 2025

Professor Bruckner explains that because the Internal Revenue Service (IRS) adjusts federal income-tax brackets and the standard deduction each year for inflation, many Americans will be able to earn a bit more before being pushed into a higher tax rate—which means modest tax relief in 2026 filing year. 

  • Brackets & standard deduction increased for 2026. The Internal Revenue Service raised the income thresholds for all seven federal tax brackets — and increased the standard deduction (e.g. to $16,100 for singles; $32,200 for married filing jointly) — helping many taxpayers make a bit more before hitting higher rates.

  • Tax is calculated in layers, not all at top rate. Even if your income hits the highest bracket, the higher rate only applies to income above that threshold — income below remains taxed at lower rates.

  • Inflation-adjustments prevent “bracket creep.” Because thresholds are shifted each year, modest income increases don’t automatically push people into a higher bracket — a key safeguard for taxpayers.

    “The federal tax agency … announced the new brackets … which are typically adjusted each year to account for inflation," says Bruckner.

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