2026 Tax Brackets OBBBA TCJA Permanent Rates: Complete Guide to What You Owe

# 2026 Tax Brackets OBBBA TCJA Permanent Rates: Complete Guide to What You Owe

> **Quick answer:** The seven federal income tax brackets — 10%, 12%, 22%, 24%, 32%, 35%, and 37% — are now permanent. The OBBBA (signed July 4, 2025) eliminated the 2026 TCJA sunset, so rates did not revert to the higher pre-2018 levels. For 2026, the standard deduction is $16,100 for single filers and $32,200 for married filing jointly, after IRS inflation adjustments via Revenue Procedure 2025-32.

Every year, "what are the tax brackets" ranks as one of the top-searched financial queries in America. For 2026, the answer carries more weight than usual: the OBBBA locked the TCJA rates in permanently, the IRS applied inflation adjustments, and tens of millions of households now need to know exactly where their income lands. This guide gives you every bracket threshold, every standard deduction, and the context to understand what it all means for your actual tax bill.

> **This article is for informational purposes only and does not constitute financial advice. Consult a qualified financial advisor or CPA for personal financial decisions.**

## What the OBBBA Did to Your 2026 Tax Rates

The Tax Cuts and Jobs Act of 2017 created the seven-bracket structure most Americans know today — but it came with an expiration date. Every individual income tax provision was set to sunset after December 31, 2025. Without legislative action, the 2026 rates would have reverted to the pre-2018 structure: seven different brackets topping out at 39.6%, with far lower standard deductions.