The 2026 federal standard deduction is $16,100 for single filers, $32,200 for married filing jointly, and $24,150 for heads of household. It is a flat amount you subtract from gross income before the tax brackets apply, so it directly shrinks the income the IRS taxes — no receipts required. These figures come from the IRS (Rev. Proc. 2025-32, released October 2025) and are simplified estimates for general education, not tax advice.
What are the 2026 standard deduction amounts?
| Filing status | 2026 standard deduction |
|---|---|
| Single | $16,100 |
| Married filing jointly | $32,200 |
| Head of household | $24,150 |
| Married filing separately | $16,100 |
The amounts rise most years because the IRS indexes them to inflation. Taxpayers who are 65 or older or blind get an additional standard deduction amount on top of these figures (verify the current add-on with the IRS).
How does the standard deduction work?
Federal income tax is not charged on your gross salary — it is charged on taxable income, which is gross income minus deductions. For most wage earners, the standard deduction is the only deduction they take:
Taxable income = gross income − standard deduction
A single filer earning $75,000 subtracts the $16,100 standard deduction, leaving $58,900 of taxable income. The 2026 brackets then apply only to that $58,900 — not the full $75,000. In effect, the first $16,100 you earn is taxed at 0% federally.
What does the deduction save you in 2026?
Here is how the standard deduction reshapes taxable income and federal tax for a single filer in 2026 (matching our take-home pay calculator):
| Gross salary | Standard deduction | Taxable income | Federal income tax |
|---|---|---|---|
| $60,000 | $16,100 | $43,900 | $5,020 |
| $75,000 | $16,100 | $58,900 | $7,670 |
| $100,000 | $16,100 | $83,900 | $13,170 |
Because the deduction shields income that would otherwise be taxed at your top bracket, its value depends on your marginal rate. For someone in the 22% bracket, a $16,100 deduction is worth roughly $3,542 in federal tax saved.
When should you itemize instead?
You take either the standard deduction or itemized deductions — whichever is larger. Itemizing means adding up specific expenses, mainly:
- State and local taxes (SALT), subject to a cap
- Mortgage interest
- Charitable contributions
- Large medical expenses above a percentage-of-income floor
Most wage earners take the standard deduction because the flat amount exceeds their itemizable expenses. Itemizing tends to win for homeowners with large mortgages in high-tax areas or people with big charitable giving. If your itemized total is below the standard deduction, itemizing makes no sense.
Does the standard deduction affect FICA and state tax?
- FICA: No. Social Security and Medicare apply to gross wages, so the standard deduction does not reduce them — see FICA and the 2026 wage base.
- State income tax: It varies. Some states (e.g., Arizona, Colorado, several others) conform to the federal standard deduction, while many set their own smaller amount or use a personal exemption instead, and a few (like Pennsylvania) have no deduction at all. Compare state treatment on the take-home pay by state page.
This is why state and federal taxable income are often different numbers, and why your overall gross-to-net outcome depends on both.
Sources and disclaimer
Not tax advice. All figures are simplified 2026 estimates and exclude the age/blindness add-on, credits, and itemized deductions unless stated. Verify with the IRS. See our methodology and disclaimer.