databutler.dev · /facts — every fact · Verified Facts protocol · /.well-known/facts.json · /changes
[{"over":0,"notOver":12400,"rate":10,"taxAtLowerBound":0},{"over":12400,"notOver":50400,"rate":12,"taxAtLowerBound":1240},{"over":50400,"notOver":105700,"rate":22,"taxAtLowerBound":5800},{"over":105700,"notOver":201775,"rate":24,"taxAtLowerBound":17966},{"over":201775,"notOver":256225,"rate":32,"taxAtLowerBound":41024},{"over":256225,"notOver":640600,"rate":35,"taxAtLowerBound":58448},{"over":640600,"notOver":null,"rate":37,"taxAtLowerBound":192979.25}] 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 3 … Not over $12,400 — 10% of the taxable income; Over $12,400 but not over $50,400 — $1,240 plus 12% of the excess over $12,400; Over $50,400 but not over $105,700 — $5,800 plus 22% …; Over $105,700 but not over $201,775 — $17,966 plus 24% …; Over $201,775 but not over $256,225 — $41,024 plus 32% …; Over $256,225 but not over $640,600 — $58,448 plus 35% …; Over $640,600 — $192,979.25 plus 37% of the excess over $640,600
us/income-tax/brackets-singlesha256:79c8cd8690968f854b83e126406ca600cc0dad3f37ad6cd6218f8781c93de5a6db-2026-10 — keyscurl -s https://databutler.dev/f/us/income-tax/brackets-single?max_age=30d — schema; verify with npx verified-facts verify https://databutler.dev/f/us/income-tax/brackets-single
{
"protocol": "verified-facts/0.3",
"key": "us/income-tax/brackets-single",
"label": "Rate schedule — Single (unmarried individuals other than surviving spouses and heads of household), § 1(j)(2)(C)",
"value": [
{
"over": 0,
"notOver": 12400,
"rate": 10,
"taxAtLowerBound": 0
},
{
"over": 12400,
"notOver": 50400,
"rate": 12,
"taxAtLowerBound": 1240
},
{
"over": 50400,
"notOver": 105700,
"rate": 22,
"taxAtLowerBound": 5800
},
{
"over": 105700,
"notOver": 201775,
"rate": 24,
"taxAtLowerBound": 17966
},
{
"over": 201775,
"notOver": 256225,
"rate": 32,
"taxAtLowerBound": 41024
},
{
"over": 256225,
"notOver": 640600,
"rate": 35,
"taxAtLowerBound": 58448
},
{
"over": 640600,
"notOver": null,
"rate": 37,
"taxAtLowerBound": 192979.25
}
],
"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 3 … Not over $12,400 — 10% of the taxable income; Over $12,400 but not over $50,400 — $1,240 plus 12% of the excess over $12,400; Over $50,400 but not over $105,700 — $5,800 plus 22% …; Over $105,700 but not over $201,775 — $17,966 plus 24% …; Over $201,775 but not over $256,225 — $41,024 plus 32% …; Over $256,225 but not over $640,600 — $58,448 plus 35% …; Over $640,600 — $192,979.25 plus 37% of the excess over $640,600",
"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": "sha256:79c8cd8690968f854b83e126406ca600cc0dad3f37ad6cd6218f8781c93de5a6",
"signature": {
"alg": "EdDSA",
"kid": "db-2026-10",
"jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..TdtxMIw7CIhxHmwkS0qNBLVhCfaARjeHCLdvSfig3uRTClD1RcNLZbxdILC_WQpzMdnJDajkN9XE0G_heA-PAA",
"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-single",
"text": "databutler.dev, verified 2026-10-03 against https://www.irs.gov/pub/irs-drop/rp-25-32.pdf"
}
}