Home › Guides › 2026 tax numbers
Reference
2026 Tax Numbers for Gig Workers, Freelancers and Small Businesses
In short: for 2026, the IRS business mileage rate is 72.5¢ a mile, self-employment tax is 15.3% on 92.35% of profit up to a $184,500 wage base, and the standard deduction is $16,100 for single filers. Every figure our calculators use is below, with its source. We update this page each January.
The figures
| Figure | 2026 value | Source | As of |
|---|---|---|---|
| Business mileage rate | 72.5¢ per mile | IRS 2026 mileage rates | October 2026 |
| Medical and military moving mileage rate | 20.5¢ per mile | IRS 2026 mileage rates | October 2026 |
| Charitable mileage rate | 14¢ per mile | IRS 2026 mileage rates | October 2026 |
| Self-employment tax rate | 15.3% (12.4% Social Security + 2.9% Medicare) on 92.35% of net profit | IRS: self-employment tax | October 2026 |
| Social Security wage base | $184,500 | 2026 Social Security wage base | October 2026 |
| Standard deduction: single | $16,100 | IRS 2026 inflation adjustments | October 2026 |
| Standard deduction: married filing jointly | $32,200 | IRS 2026 inflation adjustments | October 2026 |
| Standard deduction: head of household | $24,150 | IRS 2026 inflation adjustments | October 2026 |
| Qualified tips deduction cap | $25,000 a year, tax years 2025–2028; federal income tax only | Federal Register: final rules on qualified tips | October 2026 |
| Tips deduction phase-out | Reduced by $100 for each $1,000 of income over $150,000 ($300,000 married filing jointly) | Federal Register: final rules on qualified tips | October 2026 |
| Qualified business income (QBI) deduction | 20% of qualified business income; minimum $400 with at least $1,000 of QBI | IRS 2026 inflation adjustments | October 2026 |
| Form 1099-NEC threshold | $2,000 (payments made in 2026) | CPA Practice Advisor: 1099 threshold changes | October 2026 |
| Form 1099-K threshold (federal) | Over $20,000 and 200 transactions; some states require a form at lower amounts | CPA Practice Advisor: 1099 threshold changes | October 2026 |
| Estimated tax: who pays | You expect to owe $1,000 or more after withholding and credits | IRS: estimated taxes | October 2026 |
| Safe harbor | Pay at least 90% of this year's tax, or 100% of last year's (110% if last year's AGI was over $150,000) | IRS Publication 505 | October 2026 |
Estimated tax due dates
When a date falls on a weekend or legal holiday, the deadline moves to the next business day (Taxpayer Advocate 2026 tax dates).
| Income earned | Estimated tax due | Status |
|---|---|---|
| Jan 1 – Mar 31, 2026 | April 15, 2026 | Confirmed |
| Apr 1 – May 31, 2026 | June 15, 2026 | Confirmed |
| Jun 1 – Aug 31, 2026 | September 15, 2026 | Confirmed |
| Sep 1 – Dec 31, 2026 | January 15, 2027 | Confirmed |
| Jan 1 – Mar 31, 2027 | April 15, 2027 | Confirmed |
| Apr 1 – May 31, 2027 | June 15, 2027 | Confirmed |
| Jun 1 – Aug 31, 2027 | September 15, 2027 | Confirmed |
| Sep 1 – Dec 31, 2027 | January 18, 2028 | To confirm: January 15, 2028 is a Saturday; to confirm when the IRS publishes the 2028 dates |
2026 federal income tax brackets
Source: IRS 2026 inflation adjustments.
Single
| Rate | Taxable income |
|---|---|
| 10% | $0 – $12,400 |
| 12% | $12,400 – $50,400 |
| 22% | $50,400 – $105,700 |
| 24% | $105,700 – $201,775 |
| 32% | $201,775 – $256,225 |
| 35% | $256,225 – $640,600 |
| 37% | Over $640,600 |
Married filing jointly
| Rate | Taxable income |
|---|---|
| 10% | $0 – $24,800 |
| 12% | $24,800 – $100,800 |
| 22% | $100,800 – $211,400 |
| 24% | $211,400 – $403,550 |
| 32% | $403,550 – $512,450 |
| 35% | $512,450 – $768,700 |
| 37% | Over $768,700 |
Head of household
| Rate | Taxable income |
|---|---|
| 10% | $0 – $17,700 |
| 12% | $17,700 – $67,450 |
| 22% | $67,450 – $105,700 |
| 24% | $105,700 – $201,750 |
| 32% | $201,750 – $256,200 |
| 35% | $256,200 – $640,600 |
| 37% | Over $640,600 |
Cite these figures
You're welcome to quote these numbers. A plain citation:
Source: NetTakeHome 2026 tax numbers, https://nettakehome.com/guides/2026-tax-numbers/
Calculators that use these figures
General information for planning, not tax advice. Check with a tax professional for your situation.