There are two main varieties of the 1926 penny: the "S" mintmark and the "D" mintmark. The "S" mintmark indicates that the penny was minted in San Francisco, while the "D" mintmark indicates that the penny was minted in Denver. The "S" mintmark is more common than the "D" mintmark, so pennies with the "D" mintmark are typically worth more.
In addition to the condition and mintmark, the overall rarity of the 1926 penny also plays a role in determining its value. The 1926 penny is a relatively common coin, but there are some specific dates and varieties that are considered to be scarce or rare. For example, the 1926-S penny is considered to be scarcer than the 1926-D penny.
If you have a 1926 penny and you are interested in finding out how much it is worth, you can take it to a coin dealer or you can use a coin price guide. Coin price guides can be found online or at coin shops.