databutler.dev · /facts — every fact · Verified Facts protocol · /.well-known/facts.json · /changes

Rate schedule — Married filing jointly and surviving spouses, § 1(j)(2)(A)

[{"over":0,"notOver":24800,"rate":10,"taxAtLowerBound":0},{"over":24800,"notOver":100800,"rate":12,"taxAtLowerBound":2480},{"over":100800,"notOver":211400,"rate":22,"taxAtLowerBound":11600},{"over":211400,"notOver":403550,"rate":24,"taxAtLowerBound":35932},{"over":403550,"notOver":512450,"rate":32,"taxAtLowerBound":82048},{"over":512450,"notOver":768700,"rate":35,"taxAtLowerBound":116896},{"over":768700,"notOver":null,"rate":37,"taxAtLowerBound":206583.5}] USD taxable income → marginal rate %

2026, from 2026-01-01 · verified 2026-10-03 against the official source · next expected change 2027-01-01

TABLE 1 … Not over $24,800 — 10%; Over $24,800 but not over $100,800 — $2,480 plus 12%; Over $100,800 but not over $211,400 — $11,600 plus 22%; Over $211,400 but not over $403,550 — $35,932 plus 24%; Over $403,550 but not over $512,450 — $82,048 plus 32%; Over $512,450 but not over $768,700 — $116,896 plus 35%; Over $768,700 — $206,583.50 plus 37% of the excess over $768,700
key
us/income-tax/brackets-married-joint
value
[{"over":0,"notOver":24800,"rate":10,"taxAtLowerBound":0},{"over":24800,"notOver":100800,"rate":12,"taxAtLowerBound":2480},{"over":100800,"notOver":211400,"rate":22,"taxAtLowerBound":11600},{"over":211400,"notOver":403550,"rate":24,"taxAtLowerBound":35932},{"over":403550,"notOver":512450,"rate":32,"taxAtLowerBound":82048},{"over":512450,"notOver":768700,"rate":35,"taxAtLowerBound":116896},{"over":768700,"notOver":null,"rate":37,"taxAtLowerBound":206583.5}] USD taxable income → marginal rate %
period
2026
effective
2026-01-01 to date
source
https://www.irs.gov/pub/irs-drop/rp-25-32.pdf
verified
2026-10-03 — fresh (34 days ago; next check by 2026-11-01)
next expected change
2027-01-01 (annual: a fixed day each year)
scope
Individuals; taxable income after deductions. Schedules per § 1(j)(2)(A)–(D) as adjusted by Rev. Proc. 2025-32 § 3.01 (which also reflects OBBBA changes).
hash
sha256:b676ac84efad6aac3ede940d7848c5ec9f4ce6ba9816c9c43836669288d38624
signature
EdDSA, key db-2026-10 — keys

As JSON

curl -s https://databutler.dev/f/us/income-tax/brackets-married-joint?max_age=30d — schema; verify with npx verified-facts verify https://databutler.dev/f/us/income-tax/brackets-married-joint

{
  "protocol": "verified-facts/0.3",
  "key": "us/income-tax/brackets-married-joint",
  "label": "Rate schedule — Married filing jointly and surviving spouses, § 1(j)(2)(A)",
  "value": [
    {
      "over": 0,
      "notOver": 24800,
      "rate": 10,
      "taxAtLowerBound": 0
    },
    {
      "over": 24800,
      "notOver": 100800,
      "rate": 12,
      "taxAtLowerBound": 2480
    },
    {
      "over": 100800,
      "notOver": 211400,
      "rate": 22,
      "taxAtLowerBound": 11600
    },
    {
      "over": 211400,
      "notOver": 403550,
      "rate": 24,
      "taxAtLowerBound": 35932
    },
    {
      "over": 403550,
      "notOver": 512450,
      "rate": 32,
      "taxAtLowerBound": 82048
    },
    {
      "over": 512450,
      "notOver": 768700,
      "rate": 35,
      "taxAtLowerBound": 116896
    },
    {
      "over": 768700,
      "notOver": null,
      "rate": 37,
      "taxAtLowerBound": 206583.5
    }
  ],
  "unit": "USD taxable income → marginal rate %",
  "period": "2026",
  "effectiveFrom": "2026-01-01",
  "effectiveTo": null,
  "source": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
  "quote": "TABLE 1 … Not over $24,800 — 10%; Over $24,800 but not over $100,800 — $2,480 plus 12%; Over $100,800 but not over $211,400 — $11,600 plus 22%; Over $211,400 but not over $403,550 — $35,932 plus 24%; Over $403,550 but not over $512,450 — $82,048 plus 32%; Over $512,450 but not over $768,700 — $116,896 plus 35%; Over $768,700 — $206,583.50 plus 37% of the excess over $768,700",
  "verifiedDate": "2026-10-03",
  "nextScheduledRefresh": "2026-11-01",
  "changeCadence": "annual",
  "nextExpectedChange": "2027-01-01",
  "status": "fresh",
  "ageDays": 34,
  "maxAgeDays": null,
  "scope": "Individuals; taxable income after deductions. Schedules per § 1(j)(2)(A)–(D) as adjusted by Rev. Proc. 2025-32 § 3.01 (which also reflects OBBBA changes).",
  "hash": "sha256:b676ac84efad6aac3ede940d7848c5ec9f4ce6ba9816c9c43836669288d38624",
  "signature": {
    "alg": "EdDSA",
    "kid": "db-2026-10",
    "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..VJW69c-z0gUgLX4TNhALWRY2PHWXtV5wTotwXvMfPiZ3krgMsr9h8zymc3M6iItt-yI24GS4jh2_Ln2Gs1qoDw",
    "keys": "https://databutler.dev/.well-known/jwks.json"
  },
  "publisher": {
    "name": "Data Butler",
    "url": "https://databutler.dev/"
  },
  "cite": {
    "url": "https://databutler.dev/facts/us/income-tax/brackets-married-joint",
    "text": "databutler.dev, verified 2026-10-03 against https://www.irs.gov/pub/irs-drop/rp-25-32.pdf"
  }
}