2027 Tax Brackets and Standard Deduction — $16,600 Single / $33,200 Joint
Rev. Proc. 2026-35 / IR-2026-133 sets the 2027 federal tax brackets and standard deduction. Thresholds for every filing status, what changed from 2026, and which year's numbers your next return uses.
By Greg, Editor at Finance Maxx. Published
The IRS published the official 2027 federal income tax brackets and standard deduction on November 5, 2026 in IR-2026-133, with the full tables in Rev. Proc. 2026-35. Every number below comes from those two documents.
These figures apply to income you earn in 2027. The return you file in early 2027 still uses the 2026 numbers. Run your own estimate in the federal tax calculator or the take-home paycheck calculator.
2027 standard deduction
| Filing status | 2026 | 2027 |
|---|---|---|
| Single / married filing separately | $16,100 | $16,600 |
| Married filing jointly | $32,200 | $33,200 |
| Head of household | $24,150 | $24,925 |
Additional amount for age 65+ or blind: $2,100 (single / HoH) and $1,700 per qualifying spouse (married). The separate enhanced senior deduction is covered in its own guide.
2027 tax brackets — single
| Rate | Taxable income |
|---|---|
| 10% | $0 – $12,800 |
| 12% | $12,800 – $52,025 |
| 22% | $52,025 – $109,125 |
| 24% | $109,125 – $208,325 |
| 32% | $208,325 – $264,550 |
| 35% | $264,550 – $661,375 |
| 37% | Over $661,375 |
2027 tax brackets — married filing jointly
| Rate | Taxable income |
|---|---|
| 10% | $0 – $25,600 |
| 12% | $25,600 – $104,050 |
| 22% | $104,050 – $218,250 |
| 24% | $218,250 – $416,650 |
| 32% | $416,650 – $529,100 |
| 35% | $529,100 – $793,650 |
| 37% | Over $793,650 |
2027 tax brackets — head of household
| Rate | Taxable income |
|---|---|
| 10% | $0 – $18,250 |
| 12% | $18,250 – $69,650 |
| 22% | $69,650 – $109,100 |
| 24% | $109,100 – $208,300 |
| 32% | $208,300 – $264,550 |
| 35% | $264,550 – $661,350 |
| 37% | Over $661,350 |
2027 tax brackets — married filing separately
| Rate | Taxable income |
|---|---|
| 10% | $0 – $12,800 |
| 12% | $12,800 – $52,025 |
| 22% | $52,025 – $109,125 |
| 24% | $109,125 – $208,325 |
| 32% | $208,325 – $264,550 |
| 35% | $264,550 – $396,825 |
| 37% | Over $396,825 |
Other 2027 figures from the same release
| Item | 2027 |
|---|---|
| Earned income tax credit, max (3+ children) | $8,496 |
| AMT exemption — single / joint | $93,000 / $144,700 |
| Annual gift tax exclusion | $20,000 |
| Estate tax basic exclusion | $15,480,000 |
| Health FSA salary reduction limit | $3,500 |
What changed from 2026
Bracket thresholds and the standard deduction rose about 3.1%, following the chained-CPI formula in the tax code. The rates themselves are unchanged. Because the deduction and every threshold move up together, the same nominal salary generally owes slightly less federal tax in 2027 than in 2026 — the real gain depends on whether your pay kept up with inflation.
When these numbers affect you
- January 2027 paychecks: employers update withholding tables, so take-home pay can change from the first paycheck of the year. Check yours in the paycheck calculator.
- Filing in early 2027: still uses 2026 brackets — see the this-year tax snapshot and IRS IP PIN guide.
- Filing in 2028: your 2027 return uses the tables on this page.
Itemize or take the standard deduction in 2027?
With the 2027 standard deduction at $33,200 (joint), itemizing only helps if mortgage interest, SALT and charity exceed it. Run both in the itemized vs standard calculator and read itemize or standard. Non-itemizers can still deduct some cash gifts — see the charitable deduction for non-itemizers.
Related reading
- How federal tax brackets actually work — marginal vs effective rate
- 2026 401(k) & IRA contribution limits — current deferral ceilings (2027 limits not yet published by IRS)
- 2027 Social Security COLA — 2027 wage base and benefits
- Take-home pay and FICA
- Federal tax calculator
- Retirement contribution calculator
What this does not do
- It does not replace Rev. Proc. 2026-35 or IRS instructions.
- It does not cover state income tax.
- Educational only — not tax advice.
FAQ
What are the 2027 federal tax brackets?
Seven rates, 10% to 37%. Single: 10% up to $12,800, 37% above $661,375. Full tables above.
What is the 2027 standard deduction?
$16,600 single, $33,200 joint, $24,925 head of household.
Do I use the 2027 brackets on the return I file in 2027?
No — that return covers 2026. The 2027 tables hit withholding in January 2027 and your return filed in 2028.
Why do the brackets change every year?
They’re indexed to chained CPI averaged over the 12 months ending August 31.
Will a raise push all my income into a higher bracket?
No. Only the dollars above each threshold are taxed at the higher rate.