United States Personal Income Tax
Detailed personal income tax rates and rules for United States in 2026.
The United States imposes a progressive federal income tax with seven brackets for the 2026 tax year. These rates apply to taxable income after deductions and exemptions. The standard deduction for single filers in 2026 is $16,100 ($32,200 for married filing jointly). Separate bracket thresholds apply for married filing jointly, married filing separately, and head of household filers. Most states also levy their own income taxes, with rates and structures varying widely—Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming have no state income tax on wages.
| Income Range (USD) | Tax Rate |
|---|---|
| $0 – $12K | 10% |
| $12K – $50K | 12% |
| $50K – $106K | 22% |
| $106K – $202K | 24% |
| $202K – $256K | 32% |
| $256K – $641K | 35% |
| $641K+ | 37% |
Filing Deadline
April 15
Residency Rule
The U.S. taxes citizens and resident aliens on worldwide income. Non-resident aliens are taxed only on U.S.-source income. Residency for tax purposes is determined by the green card test or the substantial presence test (183 days over a three-year period using a weighted formula).
Additional Notes
An additional 0.9% Medicare surtax applies to earned income above $200,000 for single filers ($250,000 for married filing jointly). A 3.8% Net Investment Income Tax (NIIT) also applies to investment income for high earners above those same thresholds.
How United States Income Tax compares
United States’s top personal income tax rate of 37% is the 51st highest of 203 countries TaxAtlas tracks, above the global average of 27.7% and North America’s regional average of 24.4%.
