Based on a taxpayer's filing status, the following individual income tax rates are applicable for 2026:1

The applicable tax rates and income thresholds imposed by the 2017 tax reform legislation were set to expire for tax years beginning after December 31, 2025.The 2025 OBBB permanently retained the TCJA rates.
1. P.L. 115-97; IRC § 1(j)(2), Rev. Proc. 2025-32.