The married filing jointly tax brackets 2026 range from 10% on the first $24,800 of taxable income to 37% on income above $768,700, according to the IRS 2026 inflation adjustments (Rev. Proc. 2025-32). Joint filers also get a $32,200 standard deduction. These brackets apply to income you earn in 2026 and the return you file in early 2027. Here is the full table, an example, and what couples should consider before year-end.
Married Filing Jointly Tax Brackets 2026
| Tax rate | Taxable income (married filing jointly) | Tax owed |
|---|---|---|
| 10% | $0 – $24,800 | 10% of taxable income |
| 12% | $24,801 – $100,800 | $2,480 plus 12% of the amount over $24,800 |
| 22% | $100,801 – $211,400 | $11,600 plus 22% of the amount over $100,800 |
| 24% | $211,401 – $403,550 | $35,932 plus 24% of the amount over $211,400 |
| 32% | $403,551 – $512,450 | $82,048 plus 32% of the amount over $403,550 |
| 35% | $512,451 – $768,700 | $116,896 plus 35% of the amount over $512,450 |
| 37% | Over $768,700 | $206,583.50 plus 37% of the amount over $768,700 |
The seven rates of 10%, 12%, 22%, 24%, 32%, 35% and 37% were made permanent by the One Big Beautiful Bill Act, so they no longer expire after 2025. For comparison, the prior-year brackets from the original version of this article are below.
How the Married Filing Jointly Tax Brackets 2026 Compare With 2025
| Rate | 2025 top of bracket | 2026 top of bracket | Increase |
|---|---|---|---|
| 10% | $23,850 | $24,800 | $950 |
| 12% | $96,950 | $100,800 | $3,850 |
| 22% | $206,700 | $211,400 | $4,700 |
| 24% | $394,600 | $403,550 | $8,950 |
| 32% | $501,050 | $512,450 | $11,400 |
| 35% | $751,600 | $768,700 | $17,100 |
The 10% and 12% brackets grew by about 4%, more than the higher brackets, because the One Big Beautiful Bill Act added an extra inflation adjustment to the two lowest brackets starting in 2026. For a couple with the same income in both years, wider brackets plus the larger standard deduction mean a slightly lower tax bill in 2026.
2026 Standard Deduction for Married Couples
| Item | 2025 | 2026 |
|---|---|---|
| Standard deduction, married filing jointly | $31,500 | $32,200 |
| Additional amount per spouse 65+ or blind | $1,600 | $1,650 |
| Senior deduction per spouse 65+ (2025-2028) | $6,000 | $6,000 |
The senior deduction phases out above $150,000 of modified AGI for joint filers. See our guide to the standard deduction for 2026.
Example: How a Couple’s Tax Is Calculated
A married couple under 65 earns $150,000 in wages with no other income or adjustments. Subtracting the $32,200 standard deduction leaves $117,800 of taxable income.
- 10% of the first $24,800: $2,480
- 12% of the next $76,000 ($24,800 to $100,800): $9,120
- 22% of the remaining $17,000: $3,740
- Total federal income tax: $15,340
Their marginal rate is 22%, but their effective rate on $150,000 of wages is only about 10.2%. Each bracket applies only to the income within it, so moving into a higher bracket never raises the tax on the income below it.
Capital Gains and Qualified Dividend Brackets
Long-term capital gains and qualified dividends use separate brackets. For married couples filing jointly in 2026, the 0% rate applies up to $98,900 of taxable income, 15% up to $613,700 and 20% above that. See our guide to capital gains tax rates for 2026.
Is There a Marriage Penalty?
For most couples, no. The married filing jointly tax brackets 2026 are exactly double the single brackets up through the 35% bracket. A penalty can appear at the top: the 37% bracket starts at $768,700 for joint filers, compared with $640,600 for a single filer. Other limits that are not doubled for couples, such as the $40,400 SALT cap and the $3,000 capital loss limit, can also create a marriage penalty for some high earners.
Married Filing Jointly vs. Filing Separately
Most couples pay less tax filing jointly, because separate filers lose access to several credits and deductions, and the new tips, overtime and senior deductions require a joint return. Filing separately can still help in specific cases, such as protecting one spouse from the other’s tax debts. See married filing separately in 2026 and filing jointly vs. filing separately.
Year-End Moves for Married Couples
- Max out pre-tax retirement contributions. Each spouse can defer $24,500 to a 401(k), plus catch-ups, and each can contribute $7,500 to an IRA ($8,600 at 50+), including a spousal IRA for a non-working spouse.
- Watch bracket edges. If your taxable income is just above $211,400, a pre-tax contribution can keep income in the 22% bracket.
- Use the new deductions. Joint filers can deduct up to $25,000 of qualified tips, up to $25,000 of overtime premium pay, and up to $12,000 if both spouses are 65 or older, subject to income phase-outs.
- Check withholding. Two-earner couples are often under-withheld, because each employer withholds as if that job were the only income. See our year-end tax planning 2026 checklist.
Frequently Asked Questions
What are the 2026 tax brackets for married filing jointly?
10% up to $24,800; 12% up to $100,800; 22% up to $211,400; 24% up to $403,550; 32% up to $512,450; 35% up to $768,700; and 37% above that.
What is the standard deduction for married filing jointly in 2026?
$32,200, plus $1,650 for each spouse who is 65 or older or blind.
At what income do married couples hit the 22% bracket in 2026?
Taxable income above $100,800, which is roughly $133,000 of gross income for a couple taking only the standard deduction.
Are the 2026 tax brackets permanent?
Yes. The rates are permanent under current law, and the income ranges are adjusted for inflation each year.
Final Thoughts
The married filing jointly tax brackets 2026 reward couples with wide 10% and 12% brackets and a $32,200 standard deduction. Use the table to estimate your tax, plan retirement contributions around bracket edges, and claim the new deductions that require a joint return. Our overview of 2026 income tax brackets covers the other filing statuses.
Have questions about how this applies to your situation? Book a free consultation with Aric and get answers from a CPA.
This article provides information only and should not be construed as advice. It is provided without warranty of any kind.
