The standard deduction for married couples filing jointly in 2026 will be $32,200, up $700 from the $31,500 allowed in 2025, according to the IRS. This annual increase reflects inflation adjustments the agency makes to keep tax provisions aligned with cost-of-living changes.
The increase represents approximately a 2.2% rise from the prior year, according to TurboTax. The IRS announced these adjustments in October 2025 as part of its annual inflation-indexing process, which affects more than 60 tax provisions including tax brackets and contribution limits.
The standard deduction is a fixed dollar amount that taxpayers can subtract from their income before federal taxes are calculated. Married couples filing jointly can claim this deduction without itemizing specific expenses, simplifying their tax filing. For 2026, single filers receive a $16,100 standard deduction (up from $15,750 in 2025), and heads of household get $24,150 (up from $23,625).
The IRS calculates these annual adjustments using the chained Consumer Price Index for All Urban Consumers, known as chained CPI-U. This measure tracks inflation more precisely than the traditional CPI-U by accounting for how consumers substitute between goods as prices change. The agency multiplies the prior year’s standard deduction by the inflation rate to determine the new amount.
The One Big Beautiful Bill Act, signed into law on July 4, 2025, modified how standard deductions are handled going forward. The law increased the base standard deduction amounts and also introduced a new $6,000 enhanced deduction for taxpayers age 65 and older (or $12,000 for married couples where both spouses qualify), available through 2028. These changes work together to provide larger deductions across different income levels and age groups.
The 2026 standard deduction continues a pattern of annual increases driven by inflation. In recent years, these adjustments have ranged from modest to substantial depending on inflation levels. Taxpayers should note that the standard deduction is separate from other tax benefits; those who qualify for the senior deduction can potentially claim both the standard deduction and the enhanced $6,000 deduction in addition.
Sources
- IRS — Official announcement of 2026 tax inflation adjustments and standard deduction amounts
- Tax Foundation — Confirmation of 2026 standard deduction figures and year-over-year percentage increase
- TurboTax — Documentation of 2.2% increase in standard deduction amounts from 2025 to 2026
- WebCE — Explanation of chained CPI-U calculation methodology for inflation adjustments
- Jackson Hewitt — Details on One Big Beautiful Bill Act impact on 2026 standard deductions
