US federal tax brackets and standard deduction for 2027
All seven 2027 federal tax brackets for single, married and head-of-household filers, the $16,600 and $33,200 standard deductions, and how much less you'll pay than in 2026.
The IRS published the 2027 tax brackets and standard deduction on 5 November 2026 (Revenue Procedure 2026-35). The seven rates stay the same, from 10% to 37%, but every bracket is about 3% wider and the standard deduction rises, so most people pay a little less on the same income. These figures apply to income earned in 2027, on the tax return you file in early 2028. Employers start using them for withholding from your first 2027 paycheck.
2027 federal income tax brackets
| Rate | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 10% | $0 to $12,800 | $0 to $25,600 | $0 to $18,250 |
| 12% | $12,801 to $52,025 | $25,601 to $104,050 | $18,251 to $69,650 |
| 22% | $52,026 to $109,125 | $104,051 to $218,250 | $69,651 to $109,100 |
| 24% | $109,126 to $208,325 | $218,251 to $416,650 | $109,101 to $208,300 |
| 32% | $208,326 to $264,550 | $416,651 to $529,100 | $208,301 to $264,550 |
| 35% | $264,551 to $661,375 | $529,101 to $793,650 | $264,551 to $661,350 |
| 37% | Over $661,375 | Over $793,650 | Over $661,350 |
The brackets apply to taxable income: your income after the standard deduction (or itemized deductions) and pre-tax contributions such as a 401(k). Married people filing separately use the single brackets, except that the 35% bracket ends at $396,825.
Standard deduction for 2027
| Filing status | 2026 | 2027 |
|---|---|---|
| Single or married filing separately | $16,100 | $16,600 |
| Married filing jointly | $32,200 | $33,200 |
| Head of household | $24,150 | $24,925 |
Single filers aged 65 or over, or blind, add $2,100. The separate $6,000 deduction for people aged 65 and over, added by the 2025 tax law for 2025 to 2028, still applies on top, with an income limit.
How much less you’ll pay in 2027
Federal income tax only, with the standard deduction and no other deductions or credits:
| Income | 2026 tax | 2027 tax | You save |
|---|---|---|---|
| $50,000, single | $3,820 | $3,752 | $68 |
| $75,000, single | $7,670 | $7,389.50 | $280.50 |
| $100,000, single | $13,170 | $12,889.50 | $280.50 |
| $150,000, single | $24,734 | $24,375 | $359 |
| $250,000, single | $51,304 | $50,381 | $923 |
| $60,000, head of household | $3,948 | $3,844 | $104 |
| $75,000, married jointly | $4,640 | $4,504 | $136 |
| $150,000, married jointly | $15,340 | $14,779 | $561 |
Worked example: $75,000, single
After the $16,600 standard deduction, taxable income is $58,400. Each rate only applies to the slice inside its bracket:
- 10% on the first $12,800: $1,280
- 12% on the next $39,225: $4,707
- 22% on the last $6,375: $1,402.50
That’s $7,389.50, an average of 9.9% of salary, even though the top bracket reached is 22%. Moving into a higher bracket never reduces your take-home pay: only the dollars above the line are taxed at the higher rate.
Other 2027 numbers
- Social Security wage base: $192,300, up from $184,500. See the Social Security tax calculator.
- 401(k): $25,500, or $34,000 from age 50 and $37,250 at 60 to 63. IRA stays at $7,500. See the 401(k) calculator.
- Child tax credit: up to $2,300 per child, of which up to $1,800 is refundable.
- Earned income tax credit: up to $8,496 with three or more children.
- Gift tax annual exclusion: $20,000 per person. Estate tax exemption: $15,480,000.
- Health FSA: $3,500 of salary reductions, with up to $700 carried over.
- Medicare stays 1.45% with no cap, plus 0.9% over $200,000 ($250,000 married filing jointly). These thresholds aren’t indexed.
Your paycheck in 2027
The US paycheck calculator already has the 2027 figures: choose 2027 above the calculator to compare with this year, with your state’s tax included. Go straight to your state, for example California, New York, Texas or North Carolina. For this year’s figures, see the 2026 tax brackets.