2026 IRS Federal Withholding Tables: Employer Tax Guide

Payroll Tax Rates

The following payroll tax rates tables are from IRS Publication 15-T (2026 Percentage Method Tables). The tables include federal withholding for year 2026.

For complete federal income tax withholding information, see IRS Publication 15-T (PDF) .

Tax	Maximum Earnings	Rate
Social Security Tax	$184,500.00	6.20% for the employee and 6.20% for employer
Medicare	Unlimited	1.45% for employee and employer
Medicare	over $200,000	Additional 0.9% for the part in excess of $200,000 in a calendar year. Employee only.

Deductions Information

For 2019 or earlier W-4: Deductions per dependent: $4,300.00 if the Form W-4 is from 2019 or earlier, or if the Form W-4 is from 2020 or later and the box in Step 2 of Form W-4 is NOT checked.
For 2020 or later W-4: If the box in W4 Step 2 is not checked, subtract standard $12,900 for married filing jointly, $8,600 for single or head of household. If box in W4 Step 2 is checked, 0 deduction.

1

Determine the employee's filing status and Form W-4 information.
2

Calculate the adjusted annual wage amount by subtracting any pre-tax deductions and adding any taxable fringe benefits.
3

Apply the appropriate withholding rate schedule based on whether the Form W-4 is from 2019 or earlier, or 2020 or later with Step 2 checkbox checked or not.
4

Calculate the annual withholding amount using the tax brackets.
5

Divide the annual withholding by the number of pay periods to get the per-paycheck withholding.
6

Calculate state tax withholding if applicable. This is not included in the federal withholding calculation. Information on state tax withholding can be found on the state tax tables page.

Want to calculate in an easier way? Learn how to calculate federal taxes via ezPaycheck below.

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Tax Withholding Tables (2026)

Determine Which Table to Use

Option 1: Standard Withholding (Most Common)

Use the Standard Withholding Rate Schedules below if:

You are using a 2020 or later W-4 and the box in Step 2 is BLANK (not checked), OR
You are using a 2019 or earlier W-4.

Option 2: Higher Withholding (Step 2 Checkbox)

Use the Step 2 Checkbox Withholding Rate Schedules below if:

You are using a 2020 or later W-4 and the box in Step 2 is CHECKED (indicating multiple jobs or working spouse).

Who should use this table?

Employees with a 2020 or later Form W-4 who did NOT check the box in Step 2.
Employees with a 2019 or earlier Form W-4.

STANDARD: MARRIED FILING JOINTLY

Use these if the Form W-4 is from 2019 or earlier, or if the Form W-4 is from 2020 or later and the box in Step 2 of Form W-4 is NOT checked.

If Taxable Income Is		Tax Withholding
Over	But Not Over	Base	+	Rate	Of Excess Over
$0	$19,300	$0	+	0.00%	$0
$19,300	$44,100	$0	+	10.00%	$19,300
$44,100	$120,100	$2,480	+	12.00%	$44,100
$120,100	$230,700	$11,600	+	22.00%	$120,100
$230,700	$422,850	$35,932	+	24.00%	$230,700
$422,850	$531,750	$82,048	+	32.00%	$422,850
$531,750	$788,000	$116,896	+	35.00%	$531,750
$788,000	and over	$206,584	+	37.00%	$788,000

STANDARD: SINGLE

Use these if the Form W-4 is from 2019 or earlier, or if the Form W-4 is from 2020 or later and the box in Step 2 of Form W-4 is NOT checked.

If Taxable Income Is		Tax Withholding
Over	But Not Over	Base	+	Rate	Of Excess Over
$0	$7,500	$0	+	0.00%	$0
$7,500	$19,900	$0	+	10.00%	$7,500
$19,900	$57,900	$1,240	+	12.00%	$19,900
$57,900	$113,200	$5,800	+	22.00%	$57,900
$113,200	$209,275	$17,966	+	24.00%	$113,200
$209,275	$263,725	$41,024	+	32.00%	$209,275
$263,725	$648,100	$58,448	+	35.00%	$263,725
$648,100	and over	$192,979	+	37.00%	$648,100

STANDARD: HEAD OF HOUSEHOLD

Use these if the Form W-4 is from 2019 or earlier, or if the Form W-4 is from 2020 or later and the box in Step 2 of Form W-4 is NOT checked.

If Taxable Income Is		Tax Withholding
Over	But Not Over	Base	+	Rate	Of Excess Over
$0	$15,550	$0	+	0.00%	$0
$15,550	$33,250	$0	+	10.00%	$15,550
$33,250	$83,000	$1,770	+	12.00%	$33,250
$83,000	$121,250	$7,740	+	22.00%	$83,000
$121,250	$217,300	$16,155	+	24.00%	$121,250
$217,300	$271,750	$39,207	+	32.00%	$217,300
$271,750	$656,150	$56,631	+	35.00%	$271,750
$656,150	and over	$191,171	+	37.00%	$656,150

Who should use this table?

Employees with a 2020 or later Form W-4 who DID check the box in Step 2.
(This box is checked if the employee has multiple jobs or a spouse who works).

STANDARD: MARRIED FILING JOINTLY

Use these if the Form W-4 is from 2020 or later and the box in Step 2 of Form W-4 IS checked.

If Taxable Income Is		Tax Withholding
Over	But Not Over	Base	+	Rate	Of Excess Over
$0	$16,100	$0	+	0.00%	$0
$16,100	$28,500	$0	+	10.00%	$16,100
$28,500	$66,500	$1,240	+	12.00%	$28,500
$66,500	$121,800	$5,800	+	22.00%	$66,500
$121,800	$217,875	$17,966	+	24.00%	$121,800
$217,875	$272,325	$41,024	+	32.00%	$217,875
$272,325	$400,450	$58,448	+	35.00%	$272,325
$400,450	and over	$103,292	+	37.00%	$400,450

STANDARD: SINGLE

Use these if the Form W-4 is from 2020 or later and the box in Step 2 of Form W-4 IS checked.

If Taxable Income Is		Tax Withholding
Over	But Not Over	Base	+	Rate	Of Excess Over
$0	$8,050	$0	+	0.00%	$0
$8,050	$14,250	$0	+	10.00%	$8,050
$14,250	$33,250	$620	+	12.00%	$14,250
$33,250	$60,900	$2,900	+	22.00%	$33,250
$60,900	$108,938	$8,983	+	24.00%	$60,900
$108,938	$136,163	$20,512	+	32.00%	$108,938
$136,163	$328,350	$29,224	+	35.00%	$136,163
$328,350	and over	$96,490	+	37.00%	$328,350

STANDARD: HEAD OF HOUSEHOLD

Use these if the Form W-4 is from 2020 or later and the box in Step 2 of Form W-4 IS checked.

If Taxable Income Is		Tax Withholding
Over	But Not Over	Base	+	Rate	Of Excess Over
$0	$12,075	$0	+	0.00%	$0
$12,075	$20,925	$0	+	10.00%	$12,075
$20,925	$45,800	$885	+	12.00%	$20,925
$45,800	$64,925	$3,870	+	22.00%	$45,800
$64,925	$112,950	$8,078	+	24.00%	$64,925
$112,950	$140,175	$19,604	+	32.00%	$112,950
$140,175	$332,375	$28,316	+	35.00%	$140,175
$332,375	and over	$95,586	+	37.00%	$332,375