2026 Tax Brackets: Head of Household
For unmarried individuals who pay more than half the cost of maintaining a home for a qualifying person
Standard Deduction (Head of Household): $24,150. Your taxable income = gross income minus deductions. The brackets below apply to taxable income.
| Taxable Income | Tax Rate | Tax on Bracket |
|---|---|---|
| $0 – $17,700 | 10% | $1,770 |
| $17,700 – $67,450 | 12% | $5,970 |
| $67,450 – $105,700 | 22% | $8,415 |
| $105,700 – $201,775 | 24% | $23,058 |
| $201,775 – $256,200 | 32% | $17,416 |
| $256,200 – $640,600 | 35% | $134,540 |
| $640,600 and above | 37% | — |
Tax Estimates by Income Level
| Gross Income | Taxable Income | Estimated Tax | Effective Rate |
|---|---|---|---|
| $25,000 | $850 | $85 | 0.3% |
| $50,000 | $25,850 | $2,748 | 5.5% |
| $75,000 | $50,850 | $5,748 | 7.7% |
| $100,000 | $75,850 | $9,588 | 9.6% |
| $150,000 | $125,850 | $20,991 | 14.0% |
| $200,000 | $175,850 | $32,991 | 16.5% |
| $300,000 | $275,850 | $63,506.5 | 21.2% |
| $500,000 | $475,850 | $133,506.5 | 26.7% |
These brackets apply to the 2026 tax year (returns filed in 2027). Rates and thresholds are based on IRS announcements. This is informational only — consult a tax professional for advice specific to your situation.