2027 Tax Brackets, Standard Deduction & Capital Gains
Official federal tax figures for 2027, from IRS Revenue Procedure 2026-35, published
November 5, 2026. Thresholds rose about 3.2% over 2026; the rates did not change.
These apply to income earned in 2027. For the return you file in 2027, see the 2026 tax figures.
2027 state figures are estimates. Federal brackets, the standard
deduction and the Social Security wage base are the official 2027 figures. Most states
publish 2027 brackets between November and January, so state figures carry 2026 values
except where a 2027 rate is already enacted, and state tax may be slightly overstated.
2027 tax brackets
Income
$
$
SE tax and the deductible half are calculated automatically.
$
Deduction
Standard deduction—
$
Total of mortgage interest, state taxes paid, charitable contributions, etc.
Results update automatically as you type.
Estimated Total Tax
—
federal + state + SE
Wages / Salary
—
Self-Employment Income
—
Other Income
—
Total Income
—
↳ SE Tax Deduction
—
Adj. Gross Income
—
Standard Deduction
—
Taxable Income
—
Federal Income Tax
—
FICA (SS + Medicare on wages)
—
Self-Employment Tax
—
Additional Medicare Tax (0.9%)
—
State Income Tax
—
County Income Tax
—
Total Tax
—
Effective Rate
—
total tax / total income
Marginal Rate
—
federal, on last dollar
Estimate only. Does not include credits, AMT, or investment income at preferential rates.
Federal Tax Bracket Breakdown
Enter your income above to see how your tax is calculated bracket by bracket.
Rate
Bracket
Income Taxed
Tax
Total Federal Income Tax
—
—
Opens on 2027, using the official brackets and standard deduction below and the
$192,300 Social Security wage base. State figures for 2027 are estimates until
the states publish theirs. Switch the year to 2026 to compare.
Credits and the deductions for tips, overtime, car loan interest and seniors aren't included;
the income tax calculator page explains what is.
2027 Federal Income Tax Brackets
Marginal rates are unchanged at 10% through 37%. Only the income thresholds move,
and they move with inflation. Each rate applies only to the income within its band.
Single
Rate
2027 taxable income
2026 started at
10%
$0 – $12,800
$0
12%
$12,800 – $52,025
$12,400
22%
$52,025 – $109,125
$50,400
24%
$109,125 – $208,325
$105,700
32%
$208,325 – $264,550
$201,775
35%
$264,550 – $661,375
$256,225
37%
$661,375 and above
$640,600
Married filing jointly
Rate
2027 taxable income
2026 started at
10%
$0 – $25,600
$0
12%
$25,600 – $104,050
$24,800
22%
$104,050 – $218,250
$100,800
24%
$218,250 – $416,650
$211,400
32%
$416,650 – $529,100
$403,550
35%
$529,100 – $793,650
$512,450
37%
$793,650 and above
$768,700
Married filing separately
Rate
2027 taxable income
2026 started at
10%
$0 – $12,800
$0
12%
$12,800 – $52,025
$12,400
22%
$52,025 – $109,125
$50,400
24%
$109,125 – $208,325
$105,700
32%
$208,325 – $264,550
$201,775
35%
$264,550 – $396,825
$256,225
37%
$396,825 and above
$384,350
Head of household
Rate
2027 taxable income
2026 started at
10%
$0 – $18,250
$0
12%
$18,250 – $69,650
$17,700
22%
$69,650 – $109,100
$67,450
24%
$109,100 – $208,300
$105,700
32%
$208,300 – $264,550
$201,750
35%
$264,550 – $661,350
$256,200
37%
$661,350 and above
$640,600
2027 Standard Deduction
People 65 or older or blind add $1,700 each ($2,100 if unmarried and not a surviving
spouse). Someone who can be claimed as a dependent gets the greater of $1,400 or earned
income plus $500, up to the regular amount.
Filing status
2026
2027
Change
Single
$16,100
$16,600
+$500
Married filing jointly
$32,200
$33,200
+$1,000
Married filing separately
$16,100
$16,600
+$500
Head of household
$24,150
$24,925
+$775
2027 Long-Term Capital Gains
Long-term gains and qualified dividends use their own thresholds, which index on the
same inflation data as the brackets above. The thresholds are taxable income, including the gains.
Filing status
0% up to
15% up to
20% above
Single
$51,050
$563,200
$563,200
Married filing jointly
$102,100
$633,600
$633,600
Married filing separately
$51,050
$316,800
$316,800
Head of household
$68,350
$598,400
$598,400
2027 Credits, Estate & Gift, and Other Figures
Inflation-adjusted amounts from the annual revenue procedure, published November 5, 2026.
Child Tax Credit — maximum per qualifying child, up from $2,200
$2,300
Child Tax Credit — refundable portion
up to $1,800
Earned Income Tax Credit — maximum three or more children; $7,552 with two, $4,573 with one, $685 with none
$8,496
Additional standard deduction, 65 or older or blind $2,100 if unmarried and not a surviving spouse
$1,700
AMT exemption — single phases out above $515,950
$93,000
AMT exemption — married filing jointly phases out above $1,031,900
$144,700
Estate & gift basic exclusion
$15,480,000
Annual gift tax exclusion per recipient, up from $19,000
$20,000
Health FSA salary reduction carryover up to $700 where the plan allows it
$3,500
Student loan interest deduction phases out $90,000–$105,000 single, $180,000–$210,000 joint
Official: the IRS publishes HSA limits in the spring, months before the other 2027 figures. HSA contributions require enrollment in a qualifying high-deductible health plan (HDHP).
Official: the Social Security Administration announced the 2027 wage base on October 14, 2026. Wages above it owe no 6.2% Social Security tax; Medicare tax applies to all wages.
Social Security wage base up from $184,500 in 2026
$192,300
Most an employee pays in Social Security tax employers pay the same amount
$11,922.60
Self-employed Social Security tax on net earnings up to the wage base
12.4%
Medicare tax on all wages, plus 0.9% above $200,000 single or $250,000 joint
401(k), IRA, and other retirement limits. A separate IRS release,
usually in November.
Standard mileage rate. Announced in December, and based on a cost
study rather than on inflation.
IRS withholding tables. Publication 15-T for 2027 usually publishes in December.
State income tax brackets. Most states index on their own schedules
and publish between November and January. A handful have already enacted 2027 rate
changes in statute, and the calculators use those; other states carry 2026 figures until they publish.
Frequently asked questions
Are these the official 2027 tax brackets?
Yes. The IRS published them on November 5, 2026, in Revenue Procedure 2026-35. They apply to income earned from January 1 to December 31, 2027, which you report on the return you file in early 2028. Returns you file in 2027 cover 2026 income and use the 2026 brackets.
What is the 2027 standard deduction?
$16,600 for single filers and married people filing separately, $33,200 for married couples filing jointly, and $24,925 for heads of household. People 65 or older or blind add $1,700 each, or $2,100 if unmarried.
How much did the 2027 brackets go up?
About 3.2%. Every bracket threshold and the standard deduction rose by roughly that much, and the rates stayed at 10% through 37%. If your income rose by less than that, slightly more of it falls in lower brackets than in 2026.
What is the 2027 Social Security wage base?
$192,300, up from $184,500 in 2026. The Social Security Administration announced it on October 14, 2026. It indexes to the national average wage index rather than to prices. Wages above it owe no 6.2% Social Security tax, so the most an employee pays in 2027 is $11,922.60.
What about 2027 401(k), IRA, and HSA limits?
The HSA limits are official: $4,500 for self-only coverage and $9,000 for family coverage in 2027, from IRS Rev. Proc. 2026-24. The 401(k) and IRA limits come from a separate IRS release, usually in November, and the mileage rate usually follows in December. We add them as each release lands.