Educational use only. This guide is for general educational purposes and
is not financial, tax, legal, or accounting advice. Tax rules can change and individual
facts matter. Verify the information with official sources and a qualified professional
before making tax or financial decisions.
Changed Values
Use this table to compare major federal and California tax values by year:
| Item | 2025 | 2026 | Change |
|---|---|---|---|
| Social Security wage base | $176,100 | $184,500 | +$8,400 |
| Federal standard deduction: single / MFS | $15,750 | $16,100 | +$350 |
| Federal standard deduction: MFJ | $31,500 | $32,200 | +$700 |
| Federal standard deduction: head of household | $23,625 | $24,150 | +$525 |
| SALT cap: single / MFJ / head of household | $40,000 | $40,400 | +$400 |
| SALT cap: MFS | $20,000 | $20,200 | +$200 |
| SALT phaseout: single / MFJ / head of household | $500,000 | $505,000 | +$5,000 |
| SALT phaseout: MFS | $250,000 | $252,500 | +$2,500 |
| Child Tax Credit per eligible child | $2,000 | $2,200 | +$200 |
Federal Bracket Cutoffs
Federal marginal rates remain 10%, 12%, 22%, 24%, 32%, 35%, and 37%; the taxable-income cutoffs move upward for 2026. See the Federal Tax (2026) guide for the full 2026 bracket table and the Federal Tax (2025) guide for the 2025 table.
Unchanged Values
- Medicare base rate remains 1.45%.
- Additional Medicare rate remains 0.9%.
- Additional Medicare annual tax threshold remains $250,000.
- Federal supplemental wage rates remain 22% and 37%.
- California standard deductions, brackets, exemption credits, SDI rate, and Mental Health Services Tax values are unchanged in the public guide data.