Standard Deduction 2026: How Much Do You Get?
For tax year 2026, the standard deduction is $16,100 for single filers (and married filing separately), $32,200 for married couples filing jointly, and $24,150 for heads of household. That’s the chunk of income the IRS lets you subtract before any tax bracket applies — no receipts, no paperwork, no math required.
The amounts went up for 2026 under the One, Big, Beautiful Bill Act and the IRS’s annual inflation adjustment (Revenue Procedure 2025-32). If you’re 65 or older, you get even more. Here’s every number that matters.
2026 standard deduction amounts
| Filing status | 2026 standard deduction |
|---|---|
| Single | $16,100 |
| Married filing jointly | $32,200 |
| Married filing separately | $16,100 |
| Head of household | $24,150 |
What does that mean in practice? A single filer earning $50,000 pays federal income tax on just $33,900. A married couple earning $80,000 is taxed on $47,800. The standard deduction is the single biggest tax break most Americans claim — roughly 9 out of 10 returns take it instead of itemizing.
How much the deduction is actually worth to you
The standard deduction isn’t a check for $16,100 — it’s $16,100 of income that never gets taxed. What that saves you in dollars depends on your bracket. A single filer in the 12% bracket saves about $1,932. In the 22% bracket, the same deduction saves $3,542. A married couple in the 22% bracket saves $7,084 from their $32,200 deduction.
This is why the deduction matters more as your income rises, and why claims that “the standard deduction doesn’t help the middle class” miss the mark. It’s also why a raise never makes the deduction worth less — it just shelters the same number of dollars at whatever your top rate happens to be.
Bigger deductions if you’re 65 or older
Seniors actually stack three separate deductions in 2026. First, the base amounts above. Second, the long-standing additional standard deduction for age or blindness. Third, a brand-new senior deduction created by the One, Big, Beautiful Bill Act.
| Add-on | Extra amount |
|---|---|
| Single or head of household, 65+ or blind | +$2,050 per condition |
| Married filing jointly, per spouse 65+ or blind | +$1,650 per condition |
| NEW: Senior deduction (age 65+, 2025–2028) | +$6,000 per eligible person |
A married couple where both spouses are 65 or older can therefore deduct $32,200 + $3,300 + $12,000 = $47,500 in 2026. A single senior can deduct up to $24,150. The new $6,000 senior deduction works whether you itemize or not, but it phases out once modified adjusted gross income passes $75,000 (single) or $150,000 (joint), and it’s temporary — it applies to tax years 2025 through 2028 only.
See what the deduction saves you
Enter your income and filing status — the calculator applies the 2026 standard deduction automatically.
Free Income Tax Calculator →Should you itemize instead?
Itemizing only makes sense when your deductible expenses add up to more than your standard deduction. With the 2026 amounts this high, that’s a bar most households can’t clear. But some can. The big three itemized deductions:
State and local taxes (SALT). You can deduct state income or sales taxes plus property taxes, capped at $40,000 for 2026. The One, Big, Beautiful Bill Act quadrupled the old $10,000 cap, which puts itemizing back on the table for homeowners in high-tax states. The higher cap phases down for incomes above $500,000.
Mortgage interest. Interest on up to $750,000 of acquisition debt is deductible. In the early years of a mortgage, when nearly every payment is interest, this alone can run $15,000 to $25,000 a year.
Charitable giving. Cash donations to qualified charities are deductible up to 60% of your adjusted gross income. Note for non-itemizers: starting in 2026 there’s also a new above-the-line charitable deduction — up to $1,000 ($2,000 joint) — even if you take the standard deduction.
A worked example shows how tight this can be. Say a married couple pays $14,000 in mortgage interest, $11,000 in state income and property taxes, and gives $4,000 to charity. Their itemized total is $29,000 — below the $32,200 standard deduction, so the standard deduction wins and their record-keeping is done. Now bump the mortgage interest to $18,000 (a newer loan at a higher rate): the itemized total becomes $33,000, and itemizing beats the standard deduction by $800 of extra deduction — worth about $176 at the 22% bracket. The break-even point is real, and it moves every year.
One trap for married couples filing separately: both spouses must play by the same rules. If one itemizes, the other must itemize too — even if their itemized total is tiny. There’s no mixing and matching.
There’s a wrinkle worth knowing about the SALT cap: the $40,000 ceiling isn’t flat for everyone. It starts shrinking once your modified adjusted gross income passes $500,000, dropping by 30 cents for every dollar above that line — though it never falls below the old $10,000 floor. High earners in California, New York, and New Jersey should model both sides carefully, because the phase-down can flip the answer.
Quick rule of thumb: own a home with a decent mortgage in a state with income tax? Run the itemized numbers. Rent and live in a no-tax state? The standard deduction almost certainly wins. Our 2026 tax brackets guide shows how the deduction feeds into the bracket math once you’ve picked one.
A brief history check (and why 2026 is different)
Before 2018, the standard deduction was roughly half what it is now, and about 30% of filers itemized. The 2017 Tax Cuts and Jobs Act nearly doubled it, which pushed the itemizing share down near 10%. That doubling was supposed to expire after 2025 — until the One, Big, Beautiful Bill Act made it permanent in July 2025 and nudged the amounts higher. The 2026 figures you’re reading are the first full-year amounts under the new permanent law, plus the regular inflation bump.
What if someone claims you as a dependent?
Your standard deduction is smaller. For 2026, a dependent’s standard deduction is the greater of $1,350 or their earned income plus $450 (capped at the regular $16,100 single amount). This trips up parents of college students with part-time jobs — the student still files their own return, just with a reduced deduction.
Frequently asked questions
What is the standard deduction for 2026?
For tax year 2026 (returns filed in 2027): $16,100 for single filers and married filing separately, $32,200 for married filing jointly, and $24,150 for head of household. Taxpayers 65 or older get additional amounts on top.
How much is the 2026 standard deduction for seniors over 65?
Seniors stack three deductions in 2026: the base amount, the additional standard deduction ($2,050 single/head of household, $1,650 per spouse for joint filers), and the new $6,000 senior deduction per eligible person. A single senior can deduct up to $24,150; a couple where both are 65+ can deduct up to $47,500. The new senior deduction phases out above $75,000 MAGI (single) or $150,000 (joint).
Should I itemize or take the standard deduction in 2026?
Take whichever is larger. Itemizing usually only wins if you have significant mortgage interest, state and local taxes (now capped at $40,000), and charitable donations that together exceed $16,100 (single) or $32,200 (joint). About 90% of filers come out ahead with the standard deduction.
Did the standard deduction increase for 2026?
Yes. The One, Big, Beautiful Bill Act raised the 2025 amounts and made the doubled deduction permanent, and the IRS then applied its inflation adjustment for 2026. Single filers get $16,100 (up from $15,750 in 2025) and joint filers get $32,200 (up from $31,500).
Does the standard deduction reduce my tax bracket?
Indirectly, yes. The deduction is subtracted from your gross income before the tax brackets apply, so it can drop your taxable income into a lower bracket. A single filer earning $60,000 has taxable income of $43,900 — keeping them fully inside the 12% bracket for 2026.
Can I deduct charitable donations without itemizing in 2026?
Yes, starting with the 2026 tax year. A new above-the-line deduction lets non-itemizers deduct up to $1,000 of cash charitable gifts ($2,000 for joint filers) on top of the standard deduction. Itemizers keep using the regular Schedule A rules, where cash gifts are deductible up to 60% of adjusted gross income.
Standard or itemized — know your number
See your 2026 federal tax with the standard deduction baked in, then compare against your itemized total.
Calculate My 2026 Tax →Once you know your deduction, the next question is usually whether too much or too little is coming out of each paycheck. Our 2026 tax refund guide explains how withholding turns into your refund.
Sources
This article is for informational purposes only and is not tax advice. Tax rules change, and everyone’s situation is different — confirm the details with the IRS or a qualified tax professional before you file.