Federal income tax filing separately, 2026
This works out one number from the Tax Brackets figures published for 2026. Every amount it uses is below, with the document it was read from. What you enter is your own: this site has no way to check it, and the answer it produces is not a published figure.
Not the one you need? The same year also has federal income tax for a single filer, federal income tax for a married couple filing jointly, federal income tax for a head of household.
Effective 2026-01-01Source: IR-2025-103 (IRS)Verified 2026-09-03
37% rate, head of household, 35% rate, head of household, 32% rate, head of household, 24% rate, head of household, 22% rate, head of household, 12% rate, head of household, 12% rate, married filing separately, 22% rate, married filing separately, 24% rate, married filing separately, 32% rate, married filing separately, 35% rate, married filing separately, 37% rate, married filing separatelySource: Rev. Proc. 2025-32 (Internal Revenue Bulletin 2025-45) (IRS)Verified 2026-09-03
How it is worked out
Each published rate applied only to the part of the amount you enter that falls inside its own band: the lowest rate from nothing up to the published starting amount of the next band, and each rate after that from its own published starting amount up to the next. The total is rounded to the nearest cent. No deduction, exemption or credit is taken off first, so what you enter has to be taxable income.
It uses 10% rate, 10% and 12% rate, married filing separately, $12,400 and 12% rate, 12% and 22% rate, married filing separately, $50,400 and 22% rate, 22% and 24% rate, married filing separately, $105,700 and 24% rate, 24% and 32% rate, married filing separately, $201,775 and 32% rate, 32% and 35% rate, married filing separately, $256,225 and 35% rate, 35% and 37% rate, married filing separately, $384,350 and Top rate, 37%, published above.
Figures in this colour are computed from the amounts above. They are not published figures and no document states them.
Work it out
The live calculator needs JavaScript. The table below covers common amounts and is computed the same way.
Worked out for common amounts
| Taxable income | Result |
|---|---|
| 25,000 | $2,752 |
| 50,000 | $5,752 |
| 100,000 | $16,712 |
| 250,000 | $56,456 |
| 1,000,000 | $331,082.25 |
How each figure was verified
Each number below was read from a stored copy of the document named beside it, and checked to occur word for word in the quoted sentence. The digest is of that stored text.
IR-2025-103 (IRS)
- Top rate
For tax year 2026, the top tax rate remains 37%
- 35% rate
35% for incomes over $256,225
- 32% rate
32% for incomes over $201,775
- 24% rate
24% for incomes over $105,700
- 22% rate
22% for incomes over $50,400
- 12% rate
12% for incomes over $12,400
- 10% rate
The lowest rate is 10% for incomes of single individuals with incomes of $12,400 or less
Rev. Proc. 2025-32 (Internal Revenue Bulletin 2025-45) (IRS)
- 12% rate, married filing separately
TABLE 4 - Section 1(j)(2)(D) – Married Individuals Filing Separate Returns If Taxable Income Is: The Tax Is: Not over $12,400 10% of the taxable income Over $12,400 but not over $50,400 $1,240 plus 12% of the excess over $12,400
- 22% rate, married filing separately
TABLE 4 - Section 1(j)(2)(D) – Married Individuals Filing Separate Returns If Taxable Income Is: The Tax Is: Not over $12,400 10% of the taxable income Over $12,400 but not over $50,400 $1,240 plus 12% of the excess over $12,400 Over $50,400 but not over $105,700 $5,800 plus 22% of the excess over $50,400
- 24% rate, married filing separately
TABLE 4 - Section 1(j)(2)(D) – Married Individuals Filing Separate Returns If Taxable Income Is: The Tax Is: Not over $12,400 10% of the taxable income Over $12,400 but not over $50,400 $1,240 plus 12% of the excess over $12,400 Over $50,400 but not over $105,700 $5,800 plus 22% of the excess over $50,400 Over $105,700 but not over $201,775 $17,966 plus 24% of the excess over $105,700
- 32% rate, married filing separately
TABLE 4 - Section 1(j)(2)(D) – Married Individuals Filing Separate Returns If Taxable Income Is: The Tax Is: Not over $12,400 10% of the taxable income Over $12,400 but not over $50,400 $1,240 plus 12% of the excess over $12,400 Over $50,400 but not over $105,700 $5,800 plus 22% of the excess over $50,400 Over $105,700 but not over $201,775 $17,966 plus 24% of the excess over $105,700 Over $201,775 but not over $256,225 $41,024 plus 32% of the excess over $201,775
- 35% rate, married filing separately
TABLE 4 - Section 1(j)(2)(D) – Married Individuals Filing Separate Returns If Taxable Income Is: The Tax Is: Not over $12,400 10% of the taxable income Over $12,400 but not over $50,400 $1,240 plus 12% of the excess over $12,400 Over $50,400 but not over $105,700 $5,800 plus 22% of the excess over $50,400 Over $105,700 but not over $201,775 $17,966 plus 24% of the excess over $105,700 Over $201,775 but not over $256,225 $41,024 plus 32% of the excess over $201,775 Over $256,225 but not over $384,350 $58,448 plus 35% of the excess over $256,225
- 37% rate, married filing separately
TABLE 4 - Section 1(j)(2)(D) – Married Individuals Filing Separate Returns If Taxable Income Is: The Tax Is: Not over $12,400 10% of the taxable income Over $12,400 but not over $50,400 $1,240 plus 12% of the excess over $12,400 Over $50,400 but not over $105,700 $5,800 plus 22% of the excess over $50,400 Over $105,700 but not over $201,775 $17,966 plus 24% of the excess over $105,700 Over $201,775 but not over $256,225 $41,024 plus 32% of the excess over $201,775 Over $256,225 but not over $384,350 $58,448 plus 35% of the excess over $256,225 Over $384,350 $103,291.75 plus 37% of the excess over $384,350
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