How income tax works in United States
U.S. citizens and resident aliens are generally taxed on worldwide income. Nonresident aliens are usually taxed only on U.S.-source income and income effectively connected with a U.S. trade or business.
For 2026, the standard deduction is $16,100 for single filers and married filing separately, $32,200 for married filing jointly, and $24,150 for heads of household. The ordinary rate schedule still tops out at 37%.
{ "The bracket table below shows all 2026 federal filing statuses": "single / married filing separately, married filing jointly / surviving spouse, and head of household." }
Payroll tax is a separate layer. Social Security is 6.2% each for employee and employer up to the $184,500 wage base in 2026, Medicare is 1.45% each with no wage cap, and Additional Medicare tax is 0.9% on employee wages above $200,000.
State income tax can add a second layer on top of the federal bill, and treaty benefits usually do not solve state tax on their own.
Single and married filing separately
| Bracket | Rate | Notes |
|---|---|---|
| Up to $12,400 | 10% | |
| $12,401 - $50,400 | 12% | |
| $50,401 - $105,700 | 22% | |
| $105,701 - $201,775 | 24% | |
| $201,776 - $256,225 | 32% | |
| $256,226 - $384,350 | 35% | |
| Over $384,350 | 37% |
Married filing jointly and surviving spouse
| Bracket | Rate | Notes |
|---|---|---|
| Up to $24,800 | 10% | |
| $24,801 - $100,800 | 12% | |
| $100,801 - $211,400 | 22% | |
| $211,401 - $403,550 | 24% | |
| $403,551 - $512,450 | 32% | |
| $512,451 - $768,700 | 35% | |
| Over $768,700 | 37% |
Head of household
| Bracket | Rate | Notes |
|---|---|---|
| Up to $17,700 | 10% | |
| $17,701 - $67,450 | 12% | |
| $67,451 - $105,700 | 22% | |
| $105,701 - $201,750 | 24% | |
| $201,751 - $256,200 | 32% | |
| $256,201 - $640,600 | 35% | |
| Over $640,600 | 37% |
Tax rates at a glance
- Personal income tax
- 10% - 37%Progressive
- Social Security
- 6.2%
- Medicare
- 1.45%
- Additional Medicare
- 0.9%
- State income tax
- Varies
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
EmployeesExpatsContractorsHigh earnersRemote workers
Watch out for
- Residency matters. U.S. citizens and resident aliens are generally taxed on worldwide income, even if they live abroad.
- Nonresident aliens are taxed differently, so source rules and treaty position matter before you assume the federal rate you see on a salary calculator.
- State income tax can materially change the result, and some state rules do not mirror federal treaty treatment.
- Payroll tax is not optional just because income tax is low. FICA is often a major part of the real tax cost.
Frequently asked questions
What is the U.S. income tax rate?
The federal ordinary income tax rate is progressive, from 10% to 37% in 2026, depending on filing status and taxable income.
Do expats pay U.S. income tax?
U.S. citizens and resident aliens usually do. Nonresident aliens are taxed only on U.S.-source income and income effectively connected with a U.S. trade or business.
What payroll taxes apply?
Social Security is 6.2% each for employee and employer up to the 2026 wage base, Medicare is 1.45% each with no wage cap, and high earners may also owe Additional Medicare tax.