{
  "2025": {
    "brackets": {
      "single": [
        {
          "limit": 11925,
          "rate": 0.1
        },
        {
          "limit": 48475,
          "rate": 0.12
        },
        {
          "limit": 103350,
          "rate": 0.22
        },
        {
          "limit": 197300,
          "rate": 0.24
        },
        {
          "limit": 250525,
          "rate": 0.32
        },
        {
          "limit": 626350,
          "rate": 0.35
        },
        {
          "limit": null,
          "rate": 0.37
        }
      ],
      "married": [
        {
          "limit": 23850,
          "rate": 0.1
        },
        {
          "limit": 96950,
          "rate": 0.12
        },
        {
          "limit": 206700,
          "rate": 0.22
        },
        {
          "limit": 394600,
          "rate": 0.24
        },
        {
          "limit": 501050,
          "rate": 0.32
        },
        {
          "limit": 751600,
          "rate": 0.35
        },
        {
          "limit": null,
          "rate": 0.37
        }
      ],
      "hoh": [
        {
          "limit": 17000,
          "rate": 0.1
        },
        {
          "limit": 64850,
          "rate": 0.12
        },
        {
          "limit": 103350,
          "rate": 0.22
        },
        {
          "limit": 197300,
          "rate": 0.24
        },
        {
          "limit": 250500,
          "rate": 0.32
        },
        {
          "limit": 626350,
          "rate": 0.35
        },
        {
          "limit": null,
          "rate": 0.37
        }
      ]
    },
    "standard_deduction": {
      "single": 15750,
      "married": 31500,
      "hoh": 23625
    }
  },
  "2026": {
    "brackets": {
      "single": [
        {
          "limit": 12400,
          "rate": 0.1
        },
        {
          "limit": 50400,
          "rate": 0.12
        },
        {
          "limit": 105700,
          "rate": 0.22
        },
        {
          "limit": 201775,
          "rate": 0.24
        },
        {
          "limit": 256225,
          "rate": 0.32
        },
        {
          "limit": 640600,
          "rate": 0.35
        },
        {
          "limit": null,
          "rate": 0.37
        }
      ],
      "married": [
        {
          "limit": 24800,
          "rate": 0.1
        },
        {
          "limit": 100800,
          "rate": 0.12
        },
        {
          "limit": 211400,
          "rate": 0.22
        },
        {
          "limit": 403550,
          "rate": 0.24
        },
        {
          "limit": 512450,
          "rate": 0.32
        },
        {
          "limit": 768700,
          "rate": 0.35
        },
        {
          "limit": null,
          "rate": 0.37
        }
      ],
      "hoh": [
        {
          "limit": 17700,
          "rate": 0.1
        },
        {
          "limit": 67450,
          "rate": 0.12
        },
        {
          "limit": 105700,
          "rate": 0.22
        },
        {
          "limit": 201750,
          "rate": 0.24
        },
        {
          "limit": 256200,
          "rate": 0.32
        },
        {
          "limit": 640600,
          "rate": 0.35
        },
        {
          "limit": null,
          "rate": 0.37
        }
      ]
    },
    "standard_deduction": {
      "single": 16100,
      "married": 32200,
      "hoh": 24150
    }
  },
  "title": "Calcinum federal tax constants",
  "license": "CC-BY-4.0",
  "citation": "Calcinum. \"US federal tax constants 2026.\" https://calcinum.com/api/v1/federal-brackets.json",
  "sources": [
    "IRS Rev. Proc. 2025-32 (2026 brackets)",
    "OBBB Act, July 2025 (standard deduction)",
    "SSA Contribution and Benefit Base (wage base)",
    "IRC §3101 (FICA rates)"
  ],
  "generated": "2026-06-12T15:29:00.854Z",
  "fica": {
    "social_security_rate": 0.062,
    "social_security_wage_base": 184500,
    "medicare_rate": 0.0145,
    "additional_medicare_rate": 0.009,
    "additional_medicare_threshold": {
      "single": 200000,
      "married": 250000,
      "hoh": 200000
    }
  },
  "self_employment": {
    "se_factor": 0.9235,
    "ss_rate": 0.124,
    "medicare_rate": 0.029,
    "combined_rate": 0.153
  }
}