Federal Income Tax Percentage Tables 2026

Payroll Tax Rates

The following payroll tax rates tables are from IRS Publication 15-T (2026 Percentage Method Tables). The tables include federal withholding for year 2026.

For complete federal income tax withholding information, see IRS Publication 15-T (PDF) .

Tax	Maximum Earnings	Rate
Social Security Tax	$184,500.00	6.20% for the employee and 6.20% for employer
Medicare	Unlimited	1.45% for employee and employer
Medicare	over $200,000	Additional 0.9% for the part in excess of $200,000 in a calendar year. Employee only.

Deductions Information

For 2019 and earlier W-4: Deductions per dependent: $4,300.00 if the Form W-4 is from 2019 or earlier, or if the Form W-4 is from 2020 or later and the box in Step 2 of Form W-4 is NOT checked.
For 2020 and later W-4: If the box in W4 Step 2 is not checked, subtract standard $12,900 for married filing jointly, $8,600 for single or head of household. If box in W4 Step 2 is checked, 0 deduction.

1

Determine the employee's filing status and Form W-4 information.
2

Calculate the adjusted annual wage amount by subtracting any pre-tax deductions and adding any taxable fringe benefits.
3

Apply the appropriate withholding rate schedule based on whether the Form W-4 is from 2019 or earlier, or 2020 or later with Step 2 checkbox checked or not.
4

Calculate the annual withholding amount using the tax brackets.
5

Divide the annual withholding by the number of pay periods to get the per-paycheck withholding.

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Tax Withholding Tables (2026)

STANDARD: MARRIED FILING JOINTLY - Post 2020 W-4

Use these if the Form W-4 is from 2020 or later and the box in Step 2 of Form W-4 IS checked.

If Taxable Income Is		Tax Withholding
Over	But Not Over	Base	+	Rate	Of Excess Over
$0	$16,100	$0	+	0.00%	$0
$16,100	$28,500	$0	+	10.00%	$16,100
$28,500	$66,500	$1,240	+	12.00%	$28,500
$66,500	$121,800	$5,800	+	22.00%	$66,500
$121,800	$217,875	$17,966	+	24.00%	$121,800
$217,875	$272,325	$41,024	+	32.00%	$217,875
$272,325	$400,450	$58,448	+	35.00%	$272,325
$400,450	and over	$103,292	+	37.00%	$400,450

STANDARD: SINGLE - Post 2020 W-4

Use these if the Form W-4 is from 2020 or later and the box in Step 2 of Form W-4 IS checked.

If Taxable Income Is		Tax Withholding
Over	But Not Over	Base	+	Rate	Of Excess Over
$0	$8,050	$0	+	0.00%	$0
$8,050	$14,250	$0	+	10.00%	$8,050
$14,250	$33,250	$620	+	12.00%	$14,250
$33,250	$60,900	$2,900	+	22.00%	$33,250
$60,900	$108,938	$8,983	+	24.00%	$60,900
$108,938	$136,163	$20,512	+	32.00%	$108,938
$136,163	$328,350	$29,224	+	35.00%	$136,163
$328,350	and over	$96,490	+	37.00%	$328,350

STANDARD: HEAD OF HOUSEHOLD - Post 2020 W-4

Use these if the Form W-4 is from 2020 or later and the box in Step 2 of Form W-4 IS checked.

If Taxable Income Is		Tax Withholding
Over	But Not Over	Base	+	Rate	Of Excess Over
$0	$12,075	$0	+	0.00%	$0
$12,075	$20,925	$0	+	10.00%	$12,075
$20,925	$45,800	$885	+	12.00%	$20,925
$45,800	$64,925	$3,870	+	22.00%	$45,800
$64,925	$112,950	$8,078	+	24.00%	$64,925
$112,950	$140,175	$19,604	+	32.00%	$112,950
$140,175	$332,375	$28,316	+	35.00%	$140,175
$332,375	and over	$95,586	+	37.00%	$332,375

STANDARD: MARRIED FILING JOINTLY - Pre 2019 W-4

Use these if the Form W-4 is from 2019 or earlier, or if the Form W-4 is from 2020 or later and the box in Step 2 of Form W-4 is NOT checked.

If Taxable Income Is		Tax Withholding
Over	But Not Over	Base	+	Rate	Of Excess Over
$0	$19,300	$0	+	0.00%	$0
$19,300	$44,100	$0	+	10.00%	$19,300
$44,100	$120,100	$2,480	+	12.00%	$44,100
$120,100	$230,700	$11,600	+	22.00%	$120,100
$230,700	$422,850	$35,932	+	24.00%	$230,700
$422,850	$531,750	$82,048	+	32.00%	$422,850
$531,750	$788,000	$116,896	+	35.00%	$531,750
$788,000	and over	$206,584	+	37.00%	$788,000

STANDARD: SINGLE - Pre 2019 W-4

Use these if the Form W-4 is from 2019 or earlier, or if the Form W-4 is from 2020 or later and the box in Step 2 of Form W-4 is NOT checked.

If Taxable Income Is		Tax Withholding
Over	But Not Over	Base	+	Rate	Of Excess Over
$0	$7,500	$0	+	0.00%	$0
$7,500	$19,900	$0	+	10.00%	$7,500
$19,900	$57,900	$1,240	+	12.00%	$19,900
$57,900	$113,200	$5,800	+	22.00%	$57,900
$113,200	$209,275	$17,966	+	24.00%	$113,200
$209,275	$263,725	$41,024	+	32.00%	$209,275
$263,725	$648,100	$58,448	+	35.00%	$263,725
$648,100	and over	$192,979	+	37.00%	$648,100

STANDARD: HEAD OF HOUSEHOLD - Pre 2019 W-4

Use these if the Form W-4 is from 2019 or earlier, or if the Form W-4 is from 2020 or later and the box in Step 2 of Form W-4 is NOT checked.

If Taxable Income Is		Tax Withholding
Over	But Not Over	Base	+	Rate	Of Excess Over
$0	$15,550	$0	+	0.00%	$0
$15,550	$33,250	$0	+	10.00%	$15,550
$33,250	$83,000	$1,770	+	12.00%	$33,250
$83,000	$121,250	$7,740	+	22.00%	$83,000
$121,250	$217,300	$16,155	+	24.00%	$121,250
$217,300	$271,750	$39,207	+	32.00%	$217,300
$271,750	$656,150	$56,631	+	35.00%	$271,750
$656,150	and over	$191,171	+	37.00%	$656,150