Official 2027 federal tax brackets and standard deduction
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These numbers apply to money you earn during 2027 and to the tax return you file in early 2028. Money you earn in 2026 still uses the 2026 brackets, and so does the return you file in early 2027. Every 2027 figure below is shown next to its 2026 figure, so you can see how far each one moved.
The standard deduction for 2027
Most people never pay tax on their whole income. The standard deduction comes off first, and only what is left runs through the brackets.
Source: IRS, Rev. Proc. 2026-35 (IRS announcement), published November 5, 2026. 2026 figures: IRS Rev. Proc. 2025-32.
The 2027 brackets, by filing status
Read each row as "this rate applies to the part of your taxable income inside this range", not to all of it. The income figures are taxable income: what is left after the standard deduction above.
| Rate | 2027 taxable income | 2026, for comparison |
|---|---|---|
| 10% | $0 – $12,800 | $0 – $12,400 |
| 12% | $12,800 – $52,025 | $12,400 – $50,400 |
| 22% | $52,025 – $109,125 | $50,400 – $105,700 |
| 24% | $109,125 – $208,325 | $105,700 – $201,775 |
| 32% | $208,325 – $264,550 | $201,775 – $256,225 |
| 35% | $264,550 – $661,375 | $256,225 – $640,600 |
| 37% | $661,375 and above | $640,600 and above |
| Rate | 2027 taxable income | 2026, for comparison |
|---|---|---|
| 10% | $0 – $25,600 | $0 – $24,800 |
| 12% | $25,600 – $104,050 | $24,800 – $100,800 |
| 22% | $104,050 – $218,250 | $100,800 – $211,400 |
| 24% | $218,250 – $416,650 | $211,400 – $403,550 |
| 32% | $416,650 – $529,100 | $403,550 – $512,450 |
| 35% | $529,100 – $793,650 | $512,450 – $768,700 |
| 37% | $793,650 and above | $768,700 and above |
| Rate | 2027 taxable income | 2026, for comparison |
|---|---|---|
| 10% | $0 – $18,250 | $0 – $17,700 |
| 12% | $18,250 – $69,650 | $17,700 – $67,450 |
| 22% | $69,650 – $109,100 | $67,450 – $105,700 |
| 24% | $109,100 – $208,300 | $105,700 – $201,750 |
| 32% | $208,300 – $264,550 | $201,750 – $256,200 |
| 35% | $264,550 – $661,350 | $256,200 – $640,600 |
| 37% | $661,350 and above | $640,600 and above |
Source: IRS, Rev. Proc. 2026-35 (IRS announcement), published November 5, 2026. 2026 figures: IRS Rev. Proc. 2025-32.
What the change is worth on the same pay
A single filer earning $75,000 in both years, with no other income and no credits, owes $7,670 of federal income tax for 2026 and $7,390 for 2027. That is $280 less, only because the standard deduction and the brackets moved; the pay did not.
To see the whole paycheck, including Social Security, Medicare and your state, use the paycheck calculator for your state. To see why your first 2027 paycheck differs from your last 2026 one, use the December vs January paycheck calculator.
How the projections compared
Before the IRS published, Wolters Kluwer, Thomson Reuters and Bloomberg Tax had released their own projected 2027 figures. They were estimates, not IRS figures. Here is how each one compared with the official numbers above.
| Publisher | Projection published | Against the IRS figures |
|---|---|---|
| Wolters Kluwer | September 18, 2026 | Differed on head of household standard deduction. Matched on single standard deduction, single brackets, married filing jointly standard deduction, married filing jointly brackets and head of household brackets. |
| Thomson Reuters | September 11, 2026 | Differed on head of household standard deduction. Matched on single standard deduction, single brackets, married filing jointly standard deduction, married filing jointly brackets and head of household brackets. |
| Bloomberg Tax | September 11, 2026 | Matched on every figure it published. Printed two figures for the head of household standard deduction; one of them is the official one. |
Why the numbers move every year
The tax code adjusts the brackets and the standard deduction for inflation every year, using a price index the government publishes monthly. The IRS does the arithmetic and publishes the result in a Revenue Procedure each autumn. The rounding rule is why the new figures are round numbers:
“If any increase determined under paragraph (2)(A), section 63(c)(4), section 68(b)(2) or section 151(d)(4) is not a multiple of $50, such increase shall be rounded to the next lowest multiple of $50.”26 U.S.C. § 1(f)(7)(A) — read the statute
Related
- 2026 federal tax brackets, for money earned in 2026 and the return you file in early 2027.
- The 2027 Social Security increase is out too: 2027 COLA and benefit calculator.
- Bonus tax calculator, if a bonus is coming.
For general information only, not tax advice. Figures are reproduced from the IRS Revenue Procedure cited above; check irs.gov or a tax professional for your own situation.