2026 Tax Rate Laws

Here is a quick guide to this year’s tax rate laws compared to the previous year.

2025

2026

Business Standard Mileage Rate $0.70 per mile TBD per mile
Maximum Wages Subject to Social Security $176,100 $184,500
Estate Tax Exemption $13,990,000 $15,000,000
Gift Tax Exclusion $19,000 $19,000
Equipment Expensing Deduction $1,250,000 $2,500,000

Maximum Retirement Plan Contributions

IRA for Those Under 50 $7,000 $7,500
IRA for Those Over 50 $8,000 $8,600
SIMPLE Plan for those Under 50 $16,500 $17,000
SIMPLE Plan for those Over 50 $20,000 $21,000
401K Plan for those Under 50 $23,500 $24,500
401K Plan for those Over 50 $31,000 $32,500

Standard Deduction

Single $15,000 $16,100
Join Returns $30,000 $22,200
Married Filing Separate $15,000 $16,100
Head of Household $22,500 $24,150
Additional Deduction for Ages 65 and Over N/A $6,000