| Tax Rate | Income (Single Taxpayers) | Married, Filing Jointly |
| 37% | $640,600+ | $768,700+ |
| 35% | $256,225 | $512,450 |
| 32% | $201,775 | $403,550 |
| 24% | $105,700 | $211,400 |
| 22% | $50,400 | $100,800 |
| 12% | $12,400 | $24,800 |
| 10% | < $12,400 | < $24,800 |
Important additional information:
Alternative Minimum Tax Exemption Amounts.
The exemption amount for unmarried individuals is $90,100 and begins to phase out at $500,000 ($140,200 for married couples filing jointly for whom the exemption begins to phase out at $1,000,000).
Estate Tax Credits
Estates of decedents who die during 2026 have a basic exclusion amount of $15,000,000, up from a total of $13,990,000 for estates of decedents who died in 2025.
Adoption Credits
The maximum credit allowed for adoptions for tax year 2026 is the amount of qualified adoption expenses up to $17,670, up from $17,280 for 2025. For tax year 2026, the amount of credit that may be refundable is $5,120.
Employer-Provided Childcare Tax Credit
For tax year 2026, the OBBB significantly enhances an important credit for employers; it increases the maximum amount of employer-provided childcare tax credit from $150,000 to $500,000 ($600,000 if the employer is an eligible small business).
