2026 Federal Income Tax Brackets and Withholding, Explained
Updated 2026-10-03 · EZStub by Buy One Media LLC
For 2026 the federal income tax rates are 10%, 12%, 22%, 24%, 32%, 35% and 37%. The standard deduction is $16,100 for single filers, $32,200 for married filing jointly and $24,150 for heads of household. Employers withhold federal tax from each paycheck using the employee's Form W-4 and IRS Publication 15-T.
2026 tax brackets: single
| Rate | Taxable income |
|---|---|
| 10% | $0 – $12,400 |
| 12% | $12,401 – $50,400 |
| 22% | $50,401 – $105,700 |
| 24% | $105,701 – $201,775 |
| 32% | $201,776 – $256,225 |
| 35% | $256,226 – $640,600 |
| 37% | Over $640,600 |
2026 tax brackets: married filing jointly
| Rate | Taxable income |
|---|---|
| 10% | $0 – $24,800 |
| 12% | $24,801 – $100,800 |
| 22% | $100,801 – $211,400 |
| 24% | $211,401 – $403,550 |
| 32% | $403,551 – $512,450 |
| 35% | $512,451 – $768,700 |
| 37% | Over $768,700 |
2026 tax brackets: head of household
| Rate | Taxable income |
|---|---|
| 10% | $0 – $17,700 |
| 12% | $17,701 – $67,450 |
| 22% | $67,451 – $105,700 |
| 24% | $105,701 – $201,775 |
| 32% | $201,776 – $256,200 |
| 35% | $256,201 – $640,600 |
| 37% | Over $640,600 |
How EZStub estimates withholding
EZStub annualizes the pay for the period, subtracts the standard deduction for the filing status, applies the 2026 brackets, and divides the result back to one pay period. Your actual withholding can differ if your W-4 lists multiple jobs, dependents, other income, deductions or extra withholding.
Questions
What is the 2026 standard deduction?
$16,100 for single filers and married filing separately, $32,200 for married filing jointly, and $24,150 for heads of household.
How much federal tax is withheld from a $2,000 biweekly paycheck?
For a single filer with no other W-4 adjustments, about $156 per paycheck in 2026: $52,000 a year minus the $16,100 standard deduction leaves $35,900 of taxable income, which is taxed at 10% and 12%, or $4,060 a year.
Where do the 2026 brackets come from?
The IRS publishes them each year. The 2026 figures are in Revenue Procedure 2025-32, and employer withholding methods are in IRS Publication 15-T.
Related
This guide is general information, not tax or legal advice. EZStub creates documents for your records from the figures you enter; it does not file or pay taxes. Pay stubs must reflect pay that was actually made.