Official 2027 brackets and standard deductions for every filing status — per IRS Rev. Proc. 2026-35 — plus a 2026 vs 2027 tax calculator
2027 Federal Tax Brackets: Official IRS Rates, Thresholds and Standard Deduction
The 2027 federal tax brackets are now official. The IRS published them, together with the 2027 standard deduction, on November 5, 2026, in Revenue Procedure 2026-35. The tables below are the official figures, shown side by side with the 2026 amounts, and the calculator further down shows what you would owe under each year.
If you are filing a return right now, the 2026 federal tax brackets are the ones you need. The 2027 figures apply to income earned in calendar year 2027, on the return filed in early 2028.
On This Page
- Are the 2027 brackets official yet?
- 2027 brackets: single filers
- 2027 brackets: married filing jointly
- 2027 brackets: married filing separately
- 2027 brackets: head of household
- 2027 standard deduction, over-65 amounts and the $6,000 senior deduction
- 2026 vs 2027 tax calculator
- What the 2027 adjustment does for you
- Which year’s figures to use
- Frequently asked questions
Are the 2027 brackets official yet?
Yes. As of November 5, 2026, both years are set:
- 2026 figures are official, set by IRS Revenue Procedure 2025-32. They apply to income earned in 2026, on the return filed in early 2027.
- 2027 figures are official, set by IRS Revenue Procedure 2026-35, released November 5, 2026. They apply to income earned in 2027, on the return filed in early 2028.
- The seven marginal rates — 10%, 12%, 22%, 24%, 32%, 35% and 37% — are set by statute and did not change. What moved is the income threshold at which each rate starts.
How the adjustment is calculated
Bracket thresholds and the standard deduction are indexed to the Chained Consumer Price Index for All Urban Consumers (C-CPI-U), not the headline CPI most people see reported. Chained CPI accounts for consumers substituting between goods when prices change, so it generally runs slightly below standard CPI — which means brackets rise a little more slowly than they would under the older measure.
For 2027 the increases came in at roughly 3.1% to 3.3% depending on the item — the single standard deduction rose 3.1% ($16,100 to $16,600), while the top of the 10% bracket rose 3.2% ($12,400 to $12,800). The spread exists because the IRS indexes each figure from its statutory base year and rounds each one separately, rather than applying a single percentage to last year’s rounded amounts.
2027 Federal Tax Brackets: Single Filers
| Tax Rate | 2027 Taxable Income (Official) | 2026 Official |
|---|---|---|
| 10% | $0 to $12,800 | $0 to $12,400 |
| 12% | $12,801 to $52,025 | $12,401 to $50,400 |
| 22% | $52,026 to $109,125 | $50,401 to $105,700 |
| 24% | $109,126 to $208,325 | $105,701 to $201,775 |
| 32% | $208,326 to $264,550 | $201,776 to $256,225 |
| 35% | $264,551 to $661,375 | $256,226 to $640,600 |
| 37% | Over $661,375 | Over $640,600 |
2027 Federal Tax Brackets: Married Filing Jointly
| Tax Rate | 2027 Taxable Income (Official) | 2026 Official |
|---|---|---|
| 10% | $0 to $25,600 | $0 to $24,800 |
| 12% | $25,601 to $104,050 | $24,801 to $100,800 |
| 22% | $104,051 to $218,250 | $100,801 to $211,400 |
| 24% | $218,251 to $416,650 | $211,401 to $403,550 |
| 32% | $416,651 to $529,100 | $403,551 to $512,450 |
| 35% | $529,101 to $793,650 | $512,451 to $768,700 |
| 37% | Over $793,650 | Over $768,700 |
2027 Federal Tax Brackets: Married Filing Separately
| Tax Rate | 2027 Taxable Income (Official) | 2026 Official |
|---|---|---|
| 10% | $0 to $12,800 | $0 to $12,400 |
| 12% | $12,801 to $52,025 | $12,401 to $50,400 |
| 22% | $52,026 to $109,125 | $50,401 to $105,700 |
| 24% | $109,126 to $208,325 | $105,701 to $201,775 |
| 32% | $208,326 to $264,550 | $201,776 to $256,225 |
| 35% | $264,551 to $396,825 | $256,226 to $384,350 |
| 37% | Over $396,825 | Over $384,350 |
2027 Federal Tax Brackets: Head of Household
| Tax Rate | 2027 Taxable Income (Official) | 2026 Official |
|---|---|---|
| 10% | $0 to $18,250 | $0 to $17,700 |
| 12% | $18,251 to $69,650 | $17,701 to $67,450 |
| 22% | $69,651 to $109,100 | $67,451 to $105,700 |
| 24% | $109,101 to $208,300 | $105,701 to $201,750 |
| 32% | $208,301 to $264,550 | $201,751 to $256,200 |
| 35% | $264,551 to $661,350 | $256,201 to $640,600 |
| 37% | Over $661,350 | Over $640,600 |
2027 Standard Deduction (Official)
| Filing Status | 2027 Official | 2026 Official | Increase |
|---|---|---|---|
| Single | $16,600 | $16,100 | $500 |
| Married Filing Jointly | $33,200 | $32,200 | $1,000 |
| Married Filing Separately | $16,600 | $16,100 | $500 |
| Head of Household | $24,925 | $24,150 | $775 |
Two related 2027 figures from the same revenue procedure: taxpayers who are 65 or older or blind get an additional standard deduction of $1,700 per qualifying condition ($2,100 if also unmarried and not a surviving spouse), and a person who can be claimed as someone else’s dependent is limited to the greater of $1,400 or their earned income plus $500.
Still in force for 2027: the $6,000 senior deduction. Separately from the standard deduction, the One Big Beautiful Bill Act gives each taxpayer who is 65 or older by year-end an additional deduction of up to $6,000 ($12,000 on a joint return where both spouses qualify) for tax years 2025 through 2028. The amount is fixed by statute rather than indexed, so it does not change for 2027. It is available whether or not you itemize, phases out for modified adjusted gross income above $75,000 ($150,000 for joint filers), and married taxpayers must file jointly to claim it. Put together, a single filer who is 65 or older and takes the standard deduction can shelter up to $16,600 + $2,100 + $6,000 = $24,700 of 2027 income before the brackets apply; a married couple where both spouses are 65 or older can shelter $33,200 + $3,400 + $12,000 = $48,600. Source: IRS — One Big Beautiful Bill Act deductions for working Americans and seniors.
2026 vs 2027 Federal Income Tax Calculator
Pick a tax year and filing status and enter your income. The calculator applies that year’s official brackets and standard deduction, with the other year alongside so you can see what the inflation adjustment is worth to you.
Ordinary federal income tax only, using the official bracket tables (Rev. Proc. 2025-32 for 2026, Rev. Proc. 2026-35 for 2027) and the basic standard deduction. It ignores tax credits, the additional deduction for taxpayers 65 or older or blind, itemised deductions, the QBI deduction, long-term capital gains rates, self-employment tax and state tax. Calculations run in your browser; nothing is stored or sent.
What the 2027 adjustment actually does for you
Indexing is not a tax cut. It exists to stop bracket creep — the effect where a raise that merely matches inflation pushes you into a higher bracket and leaves you worse off in real terms.
The practical effect for most people is modest and comes from two places at once: a larger standard deduction reduces taxable income, and wider brackets mean more of what remains is taxed at lower rates. A single filer whose income rises in line with the adjustment (about 3%) between 2026 and 2027 should pay close to the same effective rate in both years. Someone whose income is flat will pay slightly less.
Remember that these thresholds apply to taxable income — what is left after the standard deduction or itemised deductions — not to gross earnings. Moving into a higher bracket only affects the dollars above that threshold, never your whole income.
Which year's figures should you actually be using?
- Filing a return now? You need the figures for the tax year the return covers. See the 2026 federal tax brackets.
- Planning estimated payments or withholding for calendar 2027? Use the official 2027 figures above — they are final unless Congress changes the law.
- Making a decision that turns on an exact threshold? Run it through the calculator first, then check with whoever signs off on your tax position.
Frequently Asked Questions
Are the 2027 tax brackets official?
Yes. The IRS released the 2027 inflation adjustments on November 5, 2026, in Revenue Procedure 2026-35. The 2026 figures were set a year earlier in Revenue Procedure 2025-32. Both sets of brackets on this page are the official IRS amounts.
Are the 2027 tax rates changing?
No. The seven marginal rates — 10%, 12%, 22%, 24%, 32%, 35% and 37% — are set by statute and are unchanged for 2027. Only the income thresholds moved with inflation.
Why don't the brackets rise by the headline inflation rate?
Tax brackets are indexed to chained CPI (C-CPI-U), not the headline CPI figure reported in the news. Chained CPI accounts for consumers substituting between goods as prices change, so it typically runs slightly lower, and the IRS rounds each figure separately — which is why the 2027 increases range from about 3.1% to 3.3%.
How close were the 2027 projections to the official figures?
Close. The widely published 3.2% projection matched the official single 10% threshold ($12,800) and the $16,600 and $33,200 standard deductions exactly. Most other thresholds landed within $25 to $350 of the projection, and the head of household standard deduction came in at $24,925 rather than the projected $24,900.
What is the 2027 standard deduction?
$16,600 for single filers and married filing separately, $33,200 for married filing jointly, and $24,925 for head of household — increases of $500, $1,000 and $775 respectively over 2026.
Does a bigger standard deduction mean I owe less?
All else equal, yes: the standard deduction reduces taxable income, so a larger one leaves less income exposed to tax. Whether your total bill falls depends on what happens to your income as well.
What are the 2027 tax brackets for married filing jointly?
For married couples filing jointly in 2027: 10% on taxable income up to $25,600; 12% from $25,601 to $104,050; 22% from $104,051 to $218,250; 24% from $218,251 to $416,650; 32% from $416,651 to $529,100; 35% from $529,101 to $793,650; and 37% above $793,650. The joint standard deduction is $33,200, up $1,000 from 2026.
What is the extra standard deduction for people over 65 in 2027?
Two separate items apply. The additional standard deduction for age 65 or blindness is $1,700 per qualifying condition for married filers and $2,100 for single and head-of-household filers (IRS Rev. Proc. 2026-35). On top of that, the One Big Beautiful Bill Act's $6,000 senior deduction (per person, $12,000 for a joint return where both spouses qualify) continues through 2028; it phases out above $75,000 of modified adjusted gross income ($150,000 for joint filers) and requires married taxpayers to file jointly. A single filer 65 or older taking the standard deduction can shelter up to $16,600 + $2,100 + $6,000 = $24,700 in 2027.
How do the 2027 tax brackets compare with 2026?
The seven rates are identical; every threshold moved up by roughly 3.1% to 3.3%. For single filers the 10% bracket now ends at $12,800 instead of $12,400, the 22% bracket starts at $52,026 instead of $50,401, and the 37% rate begins above $661,375 instead of $640,600. For joint filers the 37% rate begins above $793,650 instead of $768,700. The standard deduction rose $500 (single and married filing separately), $1,000 (married filing jointly) and $775 (head of household). Every table on this page shows the 2026 figure beside the 2027 figure.
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