Adjustments for inflation: 2026 tax brackets and standard deductions
Your bracket and standard deduction determine whether itemizing your charitable giving pays off. Both are indexed for inflation under OBBBA.
2026 federal income tax brackets
| Rate | unmarried individuals, taxable income over | married individuals filing joint returns, taxable income over | heads of households, taxable income over |
|---|---|---|---|
| 10% | $0 | $0 | $0 |
| 12% | $12,400 | $24,800 | $17,700 |
| 22% | $50,400 | $100,800 | $67,450 |
| 24% | $105,700 | $211,400 | $105,700 |
| 32% | $201,775 | $403,550 | $201,750 |
| 35% | $256,225 | $512,450 | $256,200 |
| 37% | $640,600 | $768,700 | $640,600 |
If your itemized deductions — including charitable giving — don’t exceed your standard deduction, taking the standard deduction is usually the better choice.
Additionally, the standard deduction was also increased to account for inflation. Taxpayers who itemized on their 2024 taxes will want to make sure their itemized deductions continue to outweigh the standard deduction in 2025.
Standard deduction amounts
| Filing Status | 2025 standard deduction | 2026 standard deduction |
|---|---|---|
| Unmarried individuals | $15,000 | $16,100 |
| Married individuals filing separate returns | $15,000 | $16,100 |
| Married individuals filing joint returns | $30,000 | $32,200 |
| Heads of households | $22,500 | $24,150 |
