The short answer
What are the 2027 tax brackets?
The seven rates stay at 10%, 12%, 22%, 24%, 32%, 35% and 37%, but every bracket is about 3.2% wider than in 2026. The standard deduction rises to $16,600 for single filers, $33,200 for married couples filing jointly and $24,925 for heads of household. A single filer earning $75,000 owes about $7,390 in federal income tax for 2027, $281 less than for the same income in 2026.
These apply to income earned from January 1 to December 31, 2027, reported on returns filed in early 2028. The IRS published them on November 5, 2026 in Revenue Procedure 2026-35.
2027 federal income tax brackets
Single
| Rate | Taxable income | Tax owed |
|---|---|---|
| 10% | $0 – $12,800 | 10% of taxable income |
| 12% | $12,800 – $52,025 | $1,280 + 12% of the amount over $12,800 |
| 22% | $52,025 – $109,125 | $5,987 + 22% of the amount over $52,025 |
| 24% | $109,125 – $208,325 | $18,549 + 24% of the amount over $109,125 |
| 32% | $208,325 – $264,550 | $42,357 + 32% of the amount over $208,325 |
| 35% | $264,550 – $661,375 | $60,349 + 35% of the amount over $264,550 |
| 37% | Over $661,375 | $199,238 + 37% of the amount over $661,375 |
Married filing jointly
| Rate | Taxable income | Tax owed |
|---|---|---|
| 10% | $0 – $25,600 | 10% of taxable income |
| 12% | $25,600 – $104,050 | $2,560 + 12% of the amount over $25,600 |
| 22% | $104,050 – $218,250 | $11,974 + 22% of the amount over $104,050 |
| 24% | $218,250 – $416,650 | $37,098 + 24% of the amount over $218,250 |
| 32% | $416,650 – $529,100 | $84,714 + 32% of the amount over $416,650 |
| 35% | $529,100 – $793,650 | $120,698 + 35% of the amount over $529,100 |
| 37% | Over $793,650 | $213,291 + 37% of the amount over $793,650 |
Head of household
| Rate | Taxable income | Tax owed |
|---|---|---|
| 10% | $0 – $18,250 | 10% of taxable income |
| 12% | $18,250 – $69,650 | $1,825 + 12% of the amount over $18,250 |
| 22% | $69,650 – $109,100 | $7,993 + 22% of the amount over $69,650 |
| 24% | $109,100 – $208,300 | $16,672 + 24% of the amount over $109,100 |
| 32% | $208,300 – $264,550 | $40,480 + 32% of the amount over $208,300 |
| 35% | $264,550 – $661,350 | $58,480 + 35% of the amount over $264,550 |
| 37% | Over $661,350 | $197,360 + 37% of the amount over $661,350 |
Married filing separately
| Rate | Taxable income | Tax owed |
|---|---|---|
| 10% | $0 – $12,800 | 10% of taxable income |
| 12% | $12,800 – $52,025 | $1,280 + 12% of the amount over $12,800 |
| 22% | $52,025 – $109,125 | $5,987 + 22% of the amount over $52,025 |
| 24% | $109,125 – $208,325 | $18,549 + 24% of the amount over $109,125 |
| 32% | $208,325 – $264,550 | $42,357 + 32% of the amount over $208,325 |
| 35% | $264,550 – $396,825 | $60,349 + 35% of the amount over $264,550 |
| 37% | Over $396,825 | $106,645 + 37% of the amount over $396,825 |
2027 vs 2026: what changes
| Item | 2026 | 2027 |
|---|---|---|
| Standard deduction, single | $16,100 | $16,600 |
| Standard deduction, married filing jointly | $32,200 | $33,200 |
| Standard deduction, head of household | $24,150 | $24,925 |
| 12% bracket starts (single) | $12,400 | $12,800 |
| 22% bracket starts (single) | $50,400 | $52,025 |
| 24% bracket starts (single) | $105,700 | $109,125 |
| 37% bracket starts (single) | $640,600 | $661,375 |
| Child tax credit (maximum) | $2,200 | $2,300 |
| Annual gift tax exclusion | $19,000 | $20,000 |
| Health FSA contribution limit | $3,400 | $3,500 |
Same income, less tax: 2026 vs 2027
| Income | Status | 2026 tax | 2027 tax | Saving | 2027 effective rate |
|---|---|---|---|---|---|
| $40,000 | Single | $2,620 | $2,552 | $68 | 6.4% |
| $60,000 | Single | $5,020 | $4,952 | $68 | 8.3% |
| $75,000 | Single | $7,670 | $7,390 | $281 | 9.9% |
| $100,000 | Single | $13,170 | $12,890 | $281 | 12.9% |
| $150,000 | Single | $24,734 | $24,375 | $359 | 16.2% |
| $100,000 | Married filing jointly | $7,640 | $7,504 | $136 | 7.5% |
| $150,000 | Married filing jointly | $15,340 | $14,779 | $561 | 9.9% |
| $250,000 | Married filing jointly | $37,468 | $36,779 | $689 | 14.7% |
| $80,000 | Head of household | $6,348 | $6,244 | $104 | 7.8% |
Standard deduction, no other deductions or credits. If your pay rises with inflation, your tax will rise too; the adjustment stops inflation alone from pushing you into a higher bracket.
How tax brackets work
The US uses a progressive system: each rate applies only to the slice of taxable income inside its band. Moving into the 22% bracket does not make all your income taxed at 22%. For a single filer with $58,400 of taxable income in 2027: the first $12,800 is taxed at 10% ($1,280), the next $39,225 at 12% ($4,707), and the last $6,375 at 22% ($1,402.50). Total $7,390, an effective rate of 12.7% of taxable income.
Marginal rate is the rate on your next dollar of income; effective rate is total tax divided by income. Pre-tax 401(k), 403(b), traditional IRA and HSA contributions reduce taxable income, so they save tax at your marginal rate.
Other 2027 amounts
- Alternative minimum tax exemption: $93,000 (unmarried), $144,700 (married filing jointly).
- Estate tax basic exclusion: $15,480,000.
- Maximum earned income tax credit: $8,496 with three or more qualifying children.
- HSA contribution limit: $4,500 self-only, $9,000 family.
The 2027 401(k) and IRA contribution limits are announced separately by the IRS and had not been published when this page was updated.
Source: IRS news release IR-2026-133 (Rev. Proc. 2026-35, November 5, 2026). 2026 figures from Rev. Proc. 2025-32.
Frequently asked questions
What are the 2027 federal tax brackets for single filers?
10% up to $12,800 of taxable income, 12% up to $52,025, 22% up to $109,125, 24% up to $208,325, 32% up to $264,550, 35% up to $661,375 and 37% above.
What are the 2027 tax brackets for married filing jointly?
10% up to $25,600, 12% up to $104,050, 22% up to $218,250, 24% up to $416,650, 32% up to $529,100, 35% up to $793,650 and 37% above.
What is the 2027 standard deduction?
$16,600 for single filers and married filing separately, $33,200 for married couples filing jointly and $24,925 for heads of household.
When do the 2027 tax brackets apply?
To income earned in calendar year 2027, reported on the tax return filed in early 2028. Income earned in 2026 uses the 2026 brackets on the return filed in early 2027.
Did tax rates change for 2027?
No. The seven rates stay the same; only the income thresholds and the standard deduction rise with inflation.
Will I pay less tax in 2027?
If your income stays the same, yes, slightly. A single filer earning $75,000 pays about $281 less federal income tax in 2027 than in 2026.
What is my marginal tax rate?
The rate of the highest bracket your taxable income reaches. It applies only to income in that bracket, not to all of your income.