tl;dr: For tax year 2027 (the return you file in early 2028), the standard deduction rises to $16,600 for single filers and $33,200 for married couples filing jointly. The seven rates stay at 10% to 37%, with each bracket's income threshold adjusted for inflation. The child tax credit rises to $2,300. Last verified November 14, 2026.
2027 federal tax brackets and standard deduction
2027 Federal Income Tax Brackets
The IRS published the 2027 figures on November 5, 2026 in Revenue Procedure 2026-35. They apply to income earned in 2027. Each rate applies only to the income inside its band.
Rate | Single: taxable income over | Married filing jointly: over |
|---|---|---|
10% | $0 | $0 |
12% | $12,800 | $25,600 |
22% | $52,025 | $104,050 |
24% | $109,125 | $218,250 |
32% | $208,325 | $416,650 |
35% | $264,550 | $529,100 |
37% | $661,375 | $793,650 |
In this guide
2027 Standard Deduction
Single or married filing separately: $16,600
Married filing jointly: $33,200, up $1,000 from 2026
Head of household: $24,925
Most households take the standard deduction. You subtract it from your income before the brackets apply.
How the Brackets Work: An Example
A single filer with $60,000 of taxable income in 2027 does not pay 22% on all of it:
10% on the first $12,800: $1,280
12% on the next $39,225: $4,707
22% on the last $7,975: $1,754.50
Total: about $7,742, or 12.9% of taxable income
A raise that pushes you into a higher bracket only taxes the extra dollars at the higher rate.
Other 2027 Tax Numbers
Child tax credit: up to $2,300 per child, with up to $1,800 refundable
Earned income credit: up to $8,496 with three or more qualifying children
Health FSA limit: $3,500, with up to $700 carried over
Annual gift exclusion: $20,000 per recipient
Estate tax exclusion: $15,480,000
AMT exemption: $93,000 single, $144,700 married filing jointly
Ways to Lower Your 2027 Taxable Income
Workplace retirement plan: the 401(k) limit rises to $25,500 in 2027. See 2027 401(k) and IRA limits.
Traditional IRA: contributions may be deductible, depending on income. See our traditional IRA guide and best traditional IRA accounts.
HSA: contributions are deductible if you have a qualifying health plan. See our HSA guide.
Self-employed: estimate what you owe each quarter with our quarterly tax estimator.
This is general information, not tax advice. Check your own situation with a tax professional.
2027 Tax Bracket FAQ
1. When do the 2027 tax brackets apply?
To income earned in 2027, on the return most people file in early 2028.
2. What is the standard deduction for 2027?
$16,600 for single filers, $33,200 for married couples filing jointly and $24,925 for heads of household.
3. Did tax rates change for 2027?
No. The seven rates are still 10%, 12%, 22%, 24%, 32%, 35% and 37%. Only the income thresholds moved.
4. What is the top tax rate in 2027?
37%, on taxable income over $661,375 for single filers and $793,650 for married couples filing jointly.
5. Where do these numbers come from?
IRS news release IR-2026-133 and Revenue Procedure 2026-35, published November 5, 2026.
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