Framework Advisory

2026 Tax Rates & Figures

The federal numbers that drive most tax planning decisions, for the current tax year — updated annually, not left stale.

Federal income tax brackets

SingleRate
$0 – $12,40010%
$12,400 – $50,40012%
$50,400 – $105,70022%
$105,700 – $201,77524%
$201,775 – $256,22532%
$256,225 – $640,60035%
$640,600 – and up37%
Married Filing JointlyRate
$0 – $24,80010%
$24,800 – $100,80012%
$100,800 – $211,40022%
$211,400 – $403,55024%
$403,550 – $512,45032%
$512,450 – $768,70035%
$768,700 – and up37%
Head of HouseholdRate
$0 – $17,70010%
$17,700 – $67,45012%
$67,450 – $105,70022%
$105,700 – $201,77524%
$201,775 – $256,20032%
$256,200 – $640,60035%
$640,600 – and up37%

Standard deduction

  • Single: $16,100
  • Married filing jointly: $32,200
  • Head of household: $24,150

Self-employment tax

  • 15.3% total (12.4% Social Security + 2.9% Medicare) on 92.35% of net self-employment earnings
  • Social Security portion capped at the $184,500 wage base
  • Additional 0.9% Medicare tax above $200,000 (single) or $250,000 (married filing jointly)
  • Half of self-employment tax is deductible above the line

QBI (Section 199A) phase-out thresholds

  • Single / HOH: $201,775
  • Married filing jointly: $403,500

Retirement contribution limits

  • SEP-IRA / Solo 401(k) combined maximum: $72,000
  • Solo 401(k) employee deferral: $24,500
  • HSA contribution limit: $4,400 single / $8,750 family

Equipment & vehicle deductions

  • Standard mileage rate: 72.5 cents per mile
  • Section 179 maximum deduction: $2,560,000, phasing out above $4,090,000 in qualifying purchases

Figures shown are for the 2026 tax year and are general reference information, not advice for your specific situation. Rates, thresholds, and limits are set by federal law and adjust annually for inflation — confirm current figures with a licensed advisor before filing.

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