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

Top marginal rate

37 %

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

For tax year 2026, the top tax rate remains 37% for individual single taxpayers with incomes greater than $640,600 ($768,700 for married couples filing jointly).
key
us/income-tax/top-rate
value
37 %
period
2026
effective
2026-01-01 to date
source
https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill
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
sha256:6494956464121cebb22e1818cda6fa4f746037c623aade1ecba95f629af1e96f
signature
EdDSA, key db-2026-10 — keys

As JSON

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

{
  "protocol": "verified-facts/0.3",
  "key": "us/income-tax/top-rate",
  "label": "Top marginal rate",
  "value": 37,
  "unit": "%",
  "period": "2026",
  "effectiveFrom": "2026-01-01",
  "effectiveTo": null,
  "source": "https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill",
  "quote": "For tax year 2026, the top tax rate remains 37% for individual single taxpayers with incomes greater than $640,600 ($768,700 for married couples filing jointly).",
  "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": "sha256:6494956464121cebb22e1818cda6fa4f746037c623aade1ecba95f629af1e96f",
  "signature": {
    "alg": "EdDSA",
    "kid": "db-2026-10",
    "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..ncCgG8KorlAqxHPTqH7lNnZg8N2dQCGWnMRmwU5UZ5o8uV24crHuZuyZIL2Q-Hvzw5AZ519xzMRJP_EkK61EAQ",
    "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/top-rate",
    "text": "databutler.dev, verified 2026-10-03 against https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill"
  }
}