Head of household tax brackets, 2026
For head of household the 2026 brackets run from 10% on the first $17,700 of taxable income to 37% at $640,600, after a $24,150 standard deduction (IRS Revenue Procedure 2025-32). Wages of $100,000 leave $75,850 of taxable income and $9,588 of federal income tax.
| Rate | Taxable income over | Up to | Gross wages where it starts (standard deduction only) |
|---|---|---|---|
| 10% | $0 | $17,700 | $24,150 |
| 12% | $17,700 | $67,450 | $41,850 |
| 22% | $67,450 | $105,700 | $91,600 |
| 24% | $105,700 | $201,750 | $129,850 |
| 32% | $201,750 | $256,200 | $225,900 |
| 35% | $256,200 | $640,600 | $280,350 |
| 37% | $640,600 | no limit | $664,750 |
How to use the table
Subtract the $24,150 standard deduction (or your itemized deductions) from income to get taxable income, then walk it through the slices. The second table does that for wages alone. Other filing statuses and a worked raise example are on the 2026 federal tax brackets page; find your own rate with what tax bracket am I in; see the paycheck effect in the take-home pay calculator. 2027 values are not loaded until the IRS publishes them. Estimates only, not tax advice.
| Wages | Taxable income | Federal income tax | Effective rate | Marginal rate |
|---|---|---|---|---|
| $60,000 | $35,850 | $3,948 | 6.6% | 12% |
| $80,000 | $55,850 | $6,348 | 7.9% | 12% |
| $100,000 | $75,850 | $9,588 | 9.6% | 22% |
| $150,000 | $125,850 | $20,991 | 14.0% | 24% |
| $200,000 | $175,850 | $32,991 | 16.5% | 24% |
| $300,000 | $275,850 | $63,509 | 21.2% | 35% |
Sources
Keep reading
Questions
What are the 2026 tax brackets for head of household?
10% from $0 to $17,700; 12% from $17,700 to $67,450; 22% from $67,450 to $105,700; 24% from $105,700 to $201,750; 32% from $201,750 to $256,200; 35% from $256,200 to $640,600; 37% from $640,600 and over, applied to taxable income.
What is the 2026 standard deduction for head of household?
$24,150 (Revenue Procedure 2025-32).
Is the whole income taxed at my top bracket?
No. Each rate applies only to the slice of taxable income inside its range. The effective rate column above is always lower than the marginal rate.
Do these brackets set my paycheck withholding?
Employers use IRS Publication 15-T tables built from them. Your W-4 filing status and steps change the withholding per check.