United States · Federal income tax
Federal income tax brackets 2027.
The seven rates for every filing status, with the 2026 edges beside them and a calculator.
Short answer: The IRS published the 2027 brackets on November 5, 2026. The rates stay 10, 12, 22, 24, 32, 35 and 37 percent, and the 37 percent bracket starts at $661,375 of taxable income for single filers and $793,650 for married couples filing jointly. They apply to tax year 2027, on returns filed in 2028.
Estimate your federal income tax
Result
Enter an amount and press Estimate.
The 2027 federal brackets by filing status
For tax year 2027 the IRS keeps seven rates and moves every dollar edge up by roughly three percent. Each table below shows where a bracket starts for 2027, where it started for 2026, and the IRS "tax is" form, which is the tax at the bracket's lower edge plus the rate times the excess. Rev. Proc. 2026-35 prints these as Tables 1 to 4. The return most people file in the first months of 2027 is for tax year 2026 and uses the 2026 numbers, so for that return use the federal tax brackets 2026 page.
Single
| Rate | Taxable income, 2027 | Bracket starts, 2026 | Edge moved | Tax is (IRS table form) |
|---|---|---|---|---|
| 10% | $0 to $12,800 | $0 | - | 10% of taxable income |
| 12% | $12,800 to $52,025 | $12,400 | +$400 | $1,280.00 plus 12% of the excess over $12,800 |
| 22% | $52,025 to $109,125 | $50,400 | +$1,625 | $5,987.00 plus 22% of the excess over $52,025 |
| 24% | $109,125 to $208,325 | $105,700 | +$3,425 | $18,549.00 plus 24% of the excess over $109,125 |
| 32% | $208,325 to $264,550 | $201,775 | +$6,550 | $42,357.00 plus 32% of the excess over $208,325 |
| 35% | $264,550 to $661,375 | $256,225 | +$8,325 | $60,349.00 plus 35% of the excess over $264,550 |
| 37% | Over $661,375 | $640,600 | +$20,775 | $199,237.75 plus 37% of the excess over $661,375 |
Married filing jointly and qualifying surviving spouse
| Rate | Taxable income, 2027 | Bracket starts, 2026 | Edge moved | Tax is (IRS table form) |
|---|---|---|---|---|
| 10% | $0 to $25,600 | $0 | - | 10% of taxable income |
| 12% | $25,600 to $104,050 | $24,800 | +$800 | $2,560.00 plus 12% of the excess over $25,600 |
| 22% | $104,050 to $218,250 | $100,800 | +$3,250 | $11,974.00 plus 22% of the excess over $104,050 |
| 24% | $218,250 to $416,650 | $211,400 | +$6,850 | $37,098.00 plus 24% of the excess over $218,250 |
| 32% | $416,650 to $529,100 | $403,550 | +$13,100 | $84,714.00 plus 32% of the excess over $416,650 |
| 35% | $529,100 to $793,650 | $512,450 | +$16,650 | $120,698.00 plus 35% of the excess over $529,100 |
| 37% | Over $793,650 | $768,700 | +$24,950 | $213,290.50 plus 37% of the excess over $793,650 |
Head of household
| Rate | Taxable income, 2027 | Bracket starts, 2026 | Edge moved | Tax is (IRS table form) |
|---|---|---|---|---|
| 10% | $0 to $18,250 | $0 | - | 10% of taxable income |
| 12% | $18,250 to $69,650 | $17,700 | +$550 | $1,825.00 plus 12% of the excess over $18,250 |
| 22% | $69,650 to $109,100 | $67,450 | +$2,200 | $7,993.00 plus 22% of the excess over $69,650 |
| 24% | $109,100 to $208,300 | $105,700 | +$3,400 | $16,672.00 plus 24% of the excess over $109,100 |
| 32% | $208,300 to $264,550 | $201,750 | +$6,550 | $40,480.00 plus 32% of the excess over $208,300 |
| 35% | $264,550 to $661,350 | $256,200 | +$8,350 | $58,480.00 plus 35% of the excess over $264,550 |
| 37% | Over $661,350 | $640,600 | +$20,750 | $197,360.00 plus 37% of the excess over $661,350 |
Married filing separately
| Rate | Taxable income, 2027 | Bracket starts, 2026 | Edge moved | Tax is (IRS table form) |
|---|---|---|---|---|
| 10% | $0 to $12,800 | $0 | - | 10% of taxable income |
| 12% | $12,800 to $52,025 | $12,400 | +$400 | $1,280.00 plus 12% of the excess over $12,800 |
| 22% | $52,025 to $109,125 | $50,400 | +$1,625 | $5,987.00 plus 22% of the excess over $52,025 |
| 24% | $109,125 to $208,325 | $105,700 | +$3,425 | $18,549.00 plus 24% of the excess over $109,125 |
| 32% | $208,325 to $264,550 | $201,775 | +$6,550 | $42,357.00 plus 32% of the excess over $208,325 |
| 35% | $264,550 to $396,825 | $256,225 | +$8,325 | $60,349.00 plus 35% of the excess over $264,550 |
| 37% | Over $396,825 | $384,350 | +$12,475 | $106,645.25 plus 37% of the excess over $396,825 |
Married filing separately matches the single schedule until the 35 percent bracket ends. The 37 percent bracket then starts at $396,825, half of the joint edge. Estates and trusts have their own four-bracket table in the same Rev. Proc. and are not covered here.
What changed from 2026
The rates did not change. Every edge rose: the single 12 percent bracket now starts at $12,800 (was $12,400), the joint 22 percent bracket at $104,050 (was $100,800) and the head-of-household 24 percent bracket at $109,100 (was $105,700). The standard deduction rose too, which is the second reason the same paycheck owes slightly less federal tax in 2027.
| Filing status | Standard deduction 2027 | 2026 | Change | Top bracket |
|---|---|---|---|---|
| Single | $16,600 | $16,100 | +$500 | 37% above $661,375 |
| Married filing jointly | $33,200 | $32,200 | +$1,000 | 37% above $793,650 |
| Head of household | $24,925 | $24,150 | +$775 | 37% above $661,350 |
| Married filing separately | $16,600 | $16,100 | +$500 | 37% above $396,825 |
Worked examples (2027 schedule)
A single filer with $80,000 of gross income takes the $16,600 standard deduction, leaving $63,400 of taxable income. The tax is $8,489.50, an effective rate of 13.39% on taxable income and 10.61% on gross income, with a marginal rate of 22%. The same taxable-income math under the 2026 brackets and 2026 standard deduction ($16,100) gives $8,770.00.
A married couple filing jointly with $150,000 of gross income takes the $33,200 standard deduction, leaving $116,800 of taxable income. The tax is $14,779.00, an effective rate of 12.65% on taxable income and 9.85% on gross income, with a marginal rate of 22%. The same taxable-income math under the 2026 brackets and 2026 standard deduction ($32,200) gives $15,340.00.
A head-of-household filer with $60,000 of gross income takes the $24,925 standard deduction, leaving $35,075 of taxable income. The tax is $3,844.00, an effective rate of 10.96% on taxable income and 6.41% on gross income, with a marginal rate of 12%. The same taxable-income math under the 2026 brackets and 2026 standard deduction ($24,150) gives $3,948.00.
Common mix-ups
- The rate on your top bracket is not your tax rate. Each rate applies only to the slice of income inside its bracket. The single example above has a 22% marginal rate and a 13.39% effective rate.
- These are not the numbers for your spring 2027 return. Tax year 2027 returns are filed in 2028. The 2026 page covers the return due in 2027.
- Brackets apply to taxable income, not gross pay. Subtract the standard deduction or your itemized deductions first. Choose gross income in the estimator to see that step applied.
- The 37 percent bracket is not for incomes over a fixed amount in every status. It starts at $661,375 single, $793,650 joint, $661,350 head of household and $396,825 married filing separately.
Method
The estimator applies each rate only to the part of taxable income inside its bracket, adds the slices, and divides by income for the effective rate; the marginal rate is the rate of the bracket that holds your last dollar. The IRS table form (base tax plus rate times the excess) gives the same answer and is shown in the tables. If you enter gross income, the 2027 standard deduction for the chosen status is subtracted first. The 2026 comparison line runs the same taxable income through the 2026 brackets.
What this does not cover
- Itemized deductions, the qualified business income deduction and the senior, tips and overtime deductions.
- Tax credits, the alternative minimum tax and the 3.8 percent net investment income tax.
- Long-term capital gains and qualified dividends, which have their own rates (see the capital gains page).
- State and local income tax, and withholding. The 2027 withholding method comes from IRS Publication 15-T, not from this page.
Figures read from the sources below on November 9, 2026. Last updated November 9, 2026.
Sources
- IRS Rev. Proc. 2026-35 (tax year 2027 inflation adjustments), section 3.01 tables 1 to 5 and section 3.15 (retrieved November 9, 2026)
- IRS news release IR-2026-133, November 5, 2026 (retrieved November 9, 2026)
- IRS Rev. Proc. 2025-32 (tax year 2026 figures used for the comparison column) (retrieved November 9, 2026)
Frequently asked questions
When do the 2027 federal tax brackets apply?
They apply to tax year 2027, so to income earned in 2027 on the return filed in 2028. The return filed in early 2027 uses the 2026 brackets.
What are the 2027 federal tax rates?
The seven rates are unchanged: 10, 12, 22, 24, 32, 35 and 37 percent. Only the dollar edges of the brackets and the standard deduction move.
Where does the 37 percent bracket start in 2027?
At $661,375 of taxable income for single filers, $793,650 for married couples filing jointly, $661,350 for heads of household and $396,825 for married filing separately.
What is the 2027 standard deduction?
$16,600 for single filers and married filing separately, $33,200 for married couples filing jointly and $24,925 for heads of household.
How much do I owe on $80,000 as a single filer in 2027?
With the $16,600 standard deduction your taxable income is $63,400 and the 2027 tax is $8,489.50, an effective rate of 10.61% of gross income.
Do the brackets include state income tax?
No. They are federal brackets only. State income tax is separate and varies by state.
Where are the official numbers?
In IRS Revenue Procedure 2026-35, section 3.01, announced in news release IR-2026-133 on November 5, 2026. The sources section links both.
Not legal or tax advice
These are the IRS figures for tax year 2027 in an unofficial guide that no tax agency runs. A result here is an estimate from the numbers on this page, not a return. Nothing you type is transmitted anywhere. Confirm with IRS forms and instructions or a tax professional before you file.