The IRS announced the 2027 tax brackets on November 5, 2026. The rates do not change: they stay at 10%, 12%, 22%, 24%, 32%, 35% and 37%. What moves is where each bracket starts, plus a higher standard deduction: $16,600 for single filers, $33,200 for married couples filing jointly and $24,925 for heads of household.
These figures are for tax year 2027, meaning income you earn in 2027 and report on the return you file in 2028. The return you file in early 2027 still uses the 2026 brackets (see the tax refund calculator) and the 2026 standard deduction of $16,100 (single) or $32,200 (joint).
What is the 2027 standard deduction?
The standard deduction is subtracted from your income before the brackets apply. The 2027 amounts from Rev. Proc. 2026-35, next to 2026:
| Filing status | 2026 | 2027 | Change |
|---|---|---|---|
| Single | $16,100 | $16,600 | +$500 |
| Married filing separately | $16,100 | $16,600 | +$500 |
| Head of household | $24,150 | $24,925 | +$775 |
| Married filing jointly / surviving spouse | $32,200 | $33,200 | +$1,000 |
Two smaller rules from the same Revenue Procedure. A person who can be claimed as a dependent gets a standard deduction of no more than the greater of $1,400 or $500 plus their earned income. And the additional amount for age 65 or older (or blind) is $1,700, rising to $2,100 for an unmarried filer who is not a surviving spouse.
2027 tax brackets for single filers
Rates apply to taxable income, which is your income minus the standard deduction (or itemized deductions).
| Rate | Taxable income | Tax at the start of the bracket |
|---|---|---|
| 10% | $0 to $12,800 | $0 |
| 12% | $12,800 to $52,025 | $1,280.00 |
| 22% | $52,025 to $109,125 | $5,987.00 |
| 24% | $109,125 to $208,325 | $18,549.00 |
| 32% | $208,325 to $264,550 | $42,357.00 |
| 35% | $264,550 to $661,375 | $60,349.00 |
| 37% | Over $661,375 | $199,237.75 |
2027 tax brackets for married couples filing jointly
| Rate | Taxable income | Tax at the start of the bracket |
|---|---|---|
| 10% | $0 to $25,600 | $0 |
| 12% | $25,600 to $104,050 | $2,560.00 |
| 22% | $104,050 to $218,250 | $11,974.00 |
| 24% | $218,250 to $416,650 | $37,098.00 |
| 32% | $416,650 to $529,100 | $84,714.00 |
| 35% | $529,100 to $793,650 | $120,698.00 |
| 37% | Over $793,650 | $213,290.50 |
2027 tax brackets for heads of household
| Rate | Taxable income | Tax at the start of the bracket |
|---|---|---|
| 10% | $0 to $18,250 | $0 |
| 12% | $18,250 to $69,650 | $1,825.00 |
| 22% | $69,650 to $109,100 | $7,993.00 |
| 24% | $109,100 to $208,300 | $16,672.00 |
| 32% | $208,300 to $264,550 | $40,480.00 |
| 35% | $264,550 to $661,350 | $58,480.00 |
| 37% | Over $661,350 | $197,360.00 |
Married filing separately
The first five brackets match the single table. The 35% bracket ends sooner, and the 37% rate starts above $396,825 (tax at that point: $106,645.25), exactly half of the joint figure.
How much do the 2027 brackets change your tax?
The thresholds rose by roughly 3% for most statuses, and the standard deduction rose by about 3%. The table compares the federal income tax on the same wages, using only the standard deduction and no credits, under the 2026 rules and the 2027 rules.
| Wages | Filing status | 2026 tax | 2027 tax | Difference |
|---|---|---|---|---|
| $50,000 | Single | $3,820.00 | $3,752.00 | −$68.00 |
| $75,000 | Single | $7,670.00 | $7,389.50 | −$280.50 |
| $100,000 | Single | $13,170.00 | $12,889.50 | −$280.50 |
| $150,000 | Single | $24,734.00 | $24,375.00 | −$359.00 |
| $50,000 | Married jointly | $1,780.00 | $1,680.00 | −$100.00 |
| $100,000 | Married jointly | $7,640.00 | $7,504.00 | −$136.00 |
| $150,000 | Married jointly | $15,340.00 | $14,779.00 | −$561.00 |
Real wages usually rise too, so the saving shows up as a lower effective rate rather than a smaller tax bill.
Worked example: a single filer earning $75,000 in 2027
Taxable income is $75,000 − $16,600 = $58,400. That falls in the 22% bracket, which starts at $52,025 with $5,987.00 of tax already due. The tax is $5,987.00 + 22% × ($58,400 − $52,025) = $5,987.00 + $1,402.50 = $7,389.50, an effective rate of 9.9% of wages. The last dollars are taxed at 22%, but only $6,375 of income is in that bracket.
Other 2027 limits announced with the brackets
From the IRS announcement of November 5, 2026 (IR-2026-133):
| Item | 2027 |
|---|---|
| Child tax credit (maximum per child) | $2,300 (2026: $2,200), of which $1,800 may be refundable |
| Earned income credit, three or more children (maximum) | $8,496 (2026: $8,231) |
| Health FSA salary reduction limit | $3,500 (2026: $3,400) |
| Qualified transportation fringe and parking, per month | $350 (2026: $340) |
| Annual gift tax exclusion | $20,000 (2026: $19,000) |
| Estate tax basic exclusion | $15,480,000 (2026: $15,000,000) |
| Foreign earned income exclusion | $137,300 (2026: $132,900) |
Limits that the IRS has not yet published, such as 401(k) and IRA contribution caps for 2027, are not in this table.
Should you change your withholding now?
Not for 2026: your 2026 paychecks and your 2026 return use the 2026 tables. The 2027 figures matter for planning: a new job's pay in 2027, a raise, or how much to set aside for estimated tax. Withholding tables for 2027 come from the IRS later, in the Publication 15-T update. To see what a salary leaves after tax, use the paycheck calculator, or compare yearly pay with an hourly rate in the salary to hourly calculator.
General information from IRS Rev. Proc. 2026-35, not tax advice. Credits, itemized deductions and state taxes change the result; confirm your own situation with the IRS or a tax professional.