Bloomberg Tax & Accounting released its annual report Thursday projecting U.S. tax rate brackets, standard deduction amounts, and alternative minimum tax exemption amounts for the year ahead.
The Projected U.S. Tax Rates Report aims to provide early, accurate notice of the potential tax savings that could be realized due to increases in deduction limitations, upward adjustments to tax brackets, and increases to numerous other key thresholds. It arrives a day after the U.S. Bureau of Labor Statistics reported that the consumer price index rose 2.9% over the past 12 months.
The report also accounts for several new adjustments made under the One Big Beautiful Bill Act of 2025 that affect tax planning for taxpayers in 2026 and beyond. For corporate taxpayers, they include modified phaseout amounts for the alternative minimum tax imposed under Section 55 of the Tax Code.
For pass-through entities, the report includes an adjustment to the new minimum deduction for active qualified business income under Section 199A.
For individuals, the report figures in different income tax rates with steeper adjustments for lower tax brackets. In addition, the report includes an adjustment to the child tax credit, which has never before been adjusted for inflation but is now under the recently passed OBBBA.
“Our annual projections provide tax professionals with the timely, data-driven intelligence they need to strategize effectively for the upcoming tax year well ahead of official IRS figures,” said Evan Croen, head of Bloomberg Tax & Accounting, in a statement Thursday. “With persistent inflation affecting everything from individual tax brackets to the child tax credit, our integrated research and software solutions are essential for navigating these changes and optimizing tax planning.”
Some of the other key adjustments, with comparisons of the 2025 amounts and 2026 projections, include:
Individual income tax rate brackets
Married filing jointly and surviving spouses
2025 tax rate bracket income ranges
Projected 2026 tax rate bracket income ranges
10% – $0 to $23,850
10% – $0 to $24,800
12% – Over $23,850 to $96,950
12% – Over $24,800 to $100,800
22% – Over $96,950 to $206,700
22% – Over $100,800 to $211,100
24% – Over $206,700 to $394,600
24% – Over $211,400 to $403,550
32% – Over $394,600 to $501,050
32% – Over $403,550 to $512,450
35% – Over $501,050 to $751,600
35% – Over $512,450 to $768,700
37% – Over $751,600
37% – Over $768,700
Unmarried individuals (other than surviving spouses and heads of households)
2025 tax rate bracket income ranges
Projected 2026 tax rate bracket income ranges
10% – $0 to $11,925
10% – $0 to $12,400
12% – Over $11,925 to $48,475
12% – Over $12,4000 to $50,400
22% – Over $48,475 to $103,350
22% – Over $50,400 to $105,700
24% – Over $103,350 to $197,300
24% – Over $105,700 to $201,775
32% – Over $197,300 to $250,525
32% – Over $201,775 to $256,225
35% – Over $250,525 to $626,350
35% – Over $256,225 to $640,600
37% – Over $626,350
37% – Over $640,600
Standard deduction
Filing Status
2025
standard deduction
Projected 2026
standard deduction
Married filing jointly/surviving spouses
$30,000
$32,200
Heads of household
$22,500
$24,175
All other taxpayers
$15,000
$16,100
Alternative minimum tax
Filing status
2025
AMT exemption amount
Projected 2026
AMT exemption amount
Married filing jointly/surviving spouses
$137,000
$140,200
Unmarried individuals
(other than surviving spouses)
$88,100
$90,100
Married filing separately
$68,500
$70,100
Estates and trusts
$30,700
$31,400
