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| Bracket | Marginal rate | Taxable income over | Up to |
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About this dataset
This dataset compiles the statutory federal individual income tax brackets and marginal rates for every tax year from 1913 (the first year of the modern income tax under the 16th Amendment) through 2026, for all four filing statuses: Single, Married Filing Jointly, Married Filing Separately, and Head of Household. Each row is one bracket: the marginal rate and the income threshold where it starts.
Sources
Tax years 1913–2025: Tax Foundation, “Historical US Federal Individual Income Tax Rates & Brackets, 1862–2025” (updated March 2026), compiled from IRS sources. Tax year 2026: IRS Revenue Procedure 2025-32 via the Tax Foundation’s 2026 tax brackets tables (Single, Married Filing Jointly, Head of Household); Married Filing Separately thresholds are exactly one-half of the joint thresholds per statute, cross-checked against Jackson Hewitt and LegalClarity summaries of Rev. Proc. 2025-32. Inflation adjustment uses the Consumer Price Index for All Urban Consumers (CPI-U, U.S. city average, not seasonally adjusted, BLS series CUUR0000SA0); annual averages computed from monthly BLS values. The 2026 CPI average uses January–August 2026, the latest months published.
Methodology notes
- Before 1948, all filing statuses shared a single rate schedule (income splitting arrived with the Revenue Act of 1948); following the source tables, the single schedule is repeated across statuses for those years.
- Head of Household status was created for tax year 1952; the source repeats the single schedule in that column before 1952.
- 1940 is published in the source as “1940(A)” (Revenue Act of 1940, including the defense tax); it is the only 1940 schedule and appears here as tax year 1940.
- Inflation-adjusted figures are nominal amounts multiplied by (2026 CPI-U ÷ that year’s CPI-U), rounded to whole dollars. Rates are unaffected by inflation adjustment.
- Brackets apply to taxable income (after deductions), not gross income.
Guides
Marginal vs. Effective Tax Rate: Why "the 22% Bracket" Doesn't Mean 22%
The most misunderstood line in personal finance, with a worked 2026 example: $80,000 of taxable income, 22% bracket, 15.4% effective rate.
When the Top Tax Rate Was 94%
A short history of American income taxes: from 7% to 94% to 70% to 28% to today's 37%, and what those numbers actually meant.
Frequently asked questions
- Where do these numbers come from?
- Years 1913–2025 come from the Tax Foundation’s historical tables, which are compiled from IRS records. The 2026 brackets come from IRS Revenue Procedure 2025-32. CPI-U data comes from the U.S. Bureau of Labor Statistics. Every figure on this page was compiled from those public sources at build time; nothing is estimated or modeled.
- Why do all four filing statuses show identical brackets before 1948?
- That is historically accurate. Before the Revenue Act of 1948 introduced income splitting, married couples used the same rate schedule as single filers (only the personal exemption differed). The source tables present one schedule across all statuses for those years, and this dataset preserves that.
- How is the inflation adjustment calculated?
- Each nominal threshold is multiplied by the ratio of the 2026 CPI-U annual average to that year’s CPI-U annual average, then rounded to the nearest dollar. Toggle “2026 $” above to see it. For example, the 1913 top-bracket threshold of $500,000 equals roughly $16,779,065 in 2026 dollars.
- What is the difference between a marginal rate and the tax I actually pay?
- Only the income inside each bracket is taxed at that bracket’s rate. If you are in the 22% bracket, you do not pay 22% on all your income, only on the portion above the 12% bracket ceiling. This dataset gives marginal brackets; it does not compute anyone’s tax bill.
- Is this tax advice?
- No. This is a historical reference dataset for research and education. For advice about your own taxes, consult a qualified tax professional.