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2026 federal tax brackets for retirees

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Tax brackets apply to taxable income, but you plan with AGI. At 65 the gap between the two widens: the age-65 add-ons and the senior deduction come off first. In 2026 a married couple, both 65 or older, reaches the top of the 12% bracket at $148,300 of AGI, versus $133,000 for a couple under 65. The tables below give both figures for every bracket and filing status.

The IRS has not yet published 2027 brackets. A 2027 page with the same tables goes up when it does.

2026 tax brackets: married filing jointly

2026 federal brackets, married filing jointly, with the AGI that reaches each bracket top
Rate Taxable income AGI at top, under 65 AGI at top, 65+ (both)
10% $0 to $24,800 $57,000 $72,300
12% $24,800 to $100,800 $133,000 $148,300
22% $100,800 to $211,400 $243,600 $247,232
24% $211,400 to $403,550 $435,750 $439,050
32% $403,550 to $512,450 $544,650 $547,950
35% $512,450 to $768,700 $800,900 $804,200
37% over $768,700

2026 tax brackets: single

2026 federal brackets, single, with the AGI that reaches each bracket top
Rate Taxable income AGI at top, under 65 AGI at top, 65+
10% $0 to $12,400 $28,500 $36,550
12% $12,400 to $50,400 $66,500 $74,550
22% $50,400 to $105,700 $121,800 $126,745
24% $105,700 to $201,775 $217,875 $219,925
32% $201,775 to $256,225 $272,325 $274,375
35% $256,225 to $640,600 $656,700 $658,750
37% over $640,600

2026 tax brackets: head of household

2026 federal brackets, head of household, with the AGI that reaches each bracket top
Rate Taxable income AGI at top, under 65 AGI at top, 65+
10% $0 to $17,700 $41,850 $49,900
12% $17,700 to $67,450 $91,600 $98,255
22% $67,450 to $105,700 $129,850 $134,340
24% $105,700 to $201,750 $225,900 $227,950
32% $201,750 to $256,200 $280,350 $282,400
35% $256,200 to $640,600 $664,750 $666,800
37% over $640,600

2026 tax brackets: married filing separately

2026 federal brackets, married filing separately, with the AGI that reaches each bracket top
Rate Taxable income AGI at top, under 65 AGI at top, 65+
10% $0 to $12,400 $28,500 $30,150
12% $12,400 to $50,400 $66,500 $68,150
22% $50,400 to $105,700 $121,800 $123,450
24% $105,700 to $201,775 $217,875 $219,525
32% $201,775 to $256,225 $272,325 $273,975
35% $256,225 to $384,350 $400,450 $402,100
37% over $384,350

Married filing separately gets no senior deduction, so the 65+ column adds only the age-65 add-on.

AGI columns assume the standard deduction and ordinary income only. Qualified dividends and long-term gains stack on top of ordinary income and use their own rates; the taxable part of Social Security counts as AGI.

The deductions under the brackets

Filing status Standard deduction With age-65 add-on Senior deduction (max) Senior deduction phases out
married filing jointly $32,200 $35,500 $12,000 $150,000 to $250,000 MAGI
single $16,100 $18,150 $6,000 $75,000 to $175,000 MAGI
head of household $24,150 $26,200 $6,000 $75,000 to $175,000 MAGI
married filing separately $16,100 $17,750 not available

The MFJ figures assume both spouses are 65 or older. The senior deduction is $6,000 per person 65+, applies to tax years 2025 through 2028, and is available whether or not you itemize.

The senior deduction phase-out raises your marginal rate

Inside the phase-out, each extra dollar of MAGI also removes 6 cents of senior deduction for every 65+ filer on the return. Taxable income rises 1.06 dollars per dollar for a single filer and 1.12 for a couple who are both 65+, so every bracket in that window costs more than its label. This matters for Roth conversions sized inside the window.

Filer (65+) AGI Taxable income Bracket Marginal rate on the next dollar
Single $100,000 $77,350 22% 23.32%
Single $125,000 $103,850 22% 23.32%
Single $150,000 $130,350 24% 25.44%
Couple, MFJ $175,000 $130,500 22% 24.64%
Couple, MFJ $200,000 $158,500 22% 24.64%
Couple, MFJ $225,000 $186,500 22% 24.64%

Roth conversion room for a 65+ couple

Bracket filling converts just enough each year to reach the top of a chosen bracket. For a married couple filing jointly, both 65+, the room is the bracket-top AGI from the table above, $148,300 for 12% and $247,232 for 22%, minus the AGI you already have. Filling to the top of 22% puts MAGI above the first 2026 IRMAA threshold for joint filers ($218,000), which raises Medicare premiums two years later; see IRMAA brackets.

AGI before converting Room to the top of 12% Room to the top of 22%
$40,000 $108,300 $207,232
$60,000 $88,300 $187,232
$80,000 $68,300 $167,232
$100,000 $48,300 $147,232
$120,000 $28,300 $127,232

Limitation: if part of your Social Security is not yet taxable, a conversion can make more of it taxable, which uses up room faster than this table shows. The calculator models that interaction year by year.

Size a conversion on your own numbers

FAQ

What are the 2026 tax brackets for married filing jointly?

For 2026, MFJ taxable income is taxed at 10% up to $24,800, 12% up to $100,800, 22% up to $211,400, 24% up to $403,550, 32% up to $512,450, 35% up to $768,700, 37% above $768,700. These apply to taxable income, after the standard deduction of $32,200 ($35,500 when both spouses are 65 or older).

How much income can a retired couple have and stay in the 12% bracket in 2026?

Up to $148,300 of AGI for a married couple filing jointly when both spouses are 65 or older, versus $133,000 under 65. The gap is the age-65 add-ons and the senior deduction, which come off before the brackets apply. A single filer 65+ stays in 12% up to $74,550 of AGI.

Does the $6,000 senior deduction change my tax bracket?

It lowers taxable income, so it can keep you in a lower bracket. Inside its phase-out (MAGI $75,000 to $175,000 single, $150,000 to $250,000 for a 65+ couple) it also raises your marginal rate: each extra dollar of income removes 6 cents of deduction per 65+ filer, so the 22% bracket costs 23.32% single and 24.64% for a couple there.

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