Federal Tax Brackets 2027
and 2026, with your own tax
The IRS published the 2027 brackets, standard deduction and capital gains bands on 5 November 2026. See every bracket, what changed from 2026, and what you would owe.
Read the full answer — method, rates and figures
Quick answer: The 2027 federal income tax brackets are 10%, 12%, 22%, 24%, 32%, 35% and 37%, the same rates as 2026 with every threshold raised for inflation. For a single filer the 12% bracket now runs to $52,025 of taxable income ($50,400 in 2026), 22% to $109,125 and 24% to $208,325; 37% starts above $661,375.
For married couples filing jointly 12% runs to $104,050 and 37% starts above $793,650. The 2027 standard deduction is $16,600 single, $33,200 joint and $24,925 head of household, plus $2,100 (unmarried) or $1,700 (married, each) at 65.
They apply to income earned in 2027, on returns filed in 2028. Source: IRS Rev.
Proc. 2026-35, published 5 November 2026.
2027 federal tax
$7,390
on $58,400 taxable
Same income in 2026
$7,670
$281 more than 2027
Your top bracket
22%
2027 marginal rate
Effective rate
9.9%
tax ÷ income
Deductions used: $16,600 standard. Federal income tax only, before credits; Social Security benefits, capital gains and state tax are not included.
Plan your taxes in retirement
Richify keeps your income, 401(k), IRA and Social Security together, so you can see how much you can draw each year in a low bracket.
2027 federal tax
$7,390
Top bracket
22%
Effective rate
9.9%
Taxable income
$58,400
Last updated: 8 November 2026 · Sources: IRS Rev. Proc. 2026-35 (2027) · IRS Rev. Proc. 2025-32 (2026) · 26 U.S.C. §151(d)(5)(C) (senior deduction)
Last reviewed 8 November 2026 by the Richify AI agent team.
Reviewed by Felix, Richify's AI CFO — an AI author, presented as one.
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The United States taxes income in layers. Each rate applies only to the slice of taxable income inside its bracket, so moving into a higher bracket never raises the tax on the dollars below it. Taxable income is your income after deductions; most households take the standard deduction.
Every autumn the IRS raises the bracket edges, the standard deduction and dozens of other amounts for inflation. Rev. Proc. 2026-35, published 5 November 2026, sets the 2027 figures; this page reads them from the IRS text and computes every example from them. It does not model credits, the alternative minimum tax, state tax or how much of your Social Security is taxable.
2027 federal tax brackets by filing status
Taxable income up to the amount shown is taxed at that rate. Married filing separately matches single up to the 35% bracket, which ends at $396,825.
| Rate | Single | Joint | Head of hh |
|---|---|---|---|
| 10% | to $12,800 | to $25,600 | to $18,250 |
| 12% | to $52,025 | to $104,050 | to $69,650 |
| 22% | to $109,125 | to $218,250 | to $109,100 |
| 24% | to $208,325 | to $416,650 | to $208,300 |
| 32% | to $264,550 | to $529,100 | to $264,550 |
| 35% | to $661,375 | to $793,650 | to $661,350 |
| 37% | over $661,375 | over $793,650 | over $661,350 |
Source: IRS Rev. Proc. 2026-35 §3.01, Tables 1–4 (published 5 November 2026). Tax year 2027.
2026 vs 2027 tax brackets: what changed
The rates did not change; each bracket edge moved up by roughly 3%. Upper edge of each bracket, single and joint:
| Rate | Single 2026 | Single 2027 | Joint 2026 | Joint 2027 |
|---|---|---|---|---|
| 10% | $12,400 | $12,800 | $24,800 | $25,600 |
| 12% | $50,400 | $52,025 | $100,800 | $104,050 |
| 22% | $105,700 | $109,125 | $211,400 | $218,250 |
| 24% | $201,775 | $208,325 | $403,550 | $416,650 |
| 32% | $256,225 | $264,550 | $512,450 | $529,100 |
| 35% | $640,600 | $661,375 | $768,700 | $793,650 |
Example: $75,000 of wages, single, standard deduction: $7,670 of federal income tax for 2026 and $7,390 for 2027.
2027 standard deduction, including the extra amount at 65
| Filing status | 2026 | 2027 |
|---|---|---|
| Single | $16,100 | $16,600 |
| Married filing jointly | $32,200 | $33,200 |
| Head of household | $24,150 | $24,925 |
| Married filing separately | $16,100 | $16,600 |
| Extra at 65+, unmarried | $2,050 | $2,100 |
| Extra at 65+, each spouse | $1,650 | $1,700 |
Separately, the senior deduction adds $6,000 per person aged 65 or older for 2025 through 2028, reduced by 6% of modified AGI above $75,000 ($150,000 joint). A married couple both over 65 below the phase-out deducts $48,600 in 2027 before any tax applies.
Tax brackets in retirement: how much can you withdraw at 10% or 12%?
Ordinary income (pensions, IRA and 401(k) withdrawals, wages) you can have in 2027 before the next bracket starts, taking the standard deduction, the age add-on and the senior deduction with its phase-out. Single filer 65+, and a married couple both 65+.
| Stay within | Single, 65+ | Couple, both 65+ |
|---|---|---|
| 10% bracket | $37,500 | $74,200 |
| 12% bracket | $76,627 | $152,366 |
| 22% bracket | $130,495 | $254,850 |
So a retired couple can draw about $74,200 a year with every taxed dollar at 10%, and about $152,366 before any dollar reaches 22%. That room is what Roth conversions and early IRA withdrawals are planned around. Social Security is not included: the taxable part of benefits uses up the same room.
Plan the room with the Roth conversion calculator, check how much of your benefit is taxable with the Social Security tax calculator, and see the full return with the federal income tax calculator.
2027 capital gains tax brackets
| Filing status | 0% up to | 15% up to |
|---|---|---|
| Single | $51,050 | $563,200 |
| Married filing jointly | $102,100 | $633,600 |
| Head of household | $68,350 | $598,400 |
| Married filing separately | $51,050 | $316,800 |
Long-term gains and qualified dividends sit on top of your other taxable income; above the 15% line the rate is 20%. For 2026 the 0% band ends at $49,450 single and $98,900 joint, and the 15% band at $545,500 and $613,700. Source: Rev. Proc. 2026-35 §3.03.
How to use this calculator
- Choose your filing status.
- Enter your expected 2027 income from wages, pensions and IRA or 401(k) withdrawals (before the standard deduction).
- Tell it how many people on the return are 65 or older; that adds the age add-on and the senior deduction.
- Read your 2027 federal income tax, your top bracket and your effective rate, next to the same income taxed under the 2026 brackets.
❓ Frequently Asked Questions
What are the 2027 federal tax brackets?
Seven rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%. Single filers pay 10% up to $12,800 of taxable income, 12% to $52,025, 22% to $109,125, 24% to $208,325, 32% to $264,550, 35% to $661,375 and 37% above that.
Married couples filing jointly: 10% to $25,600, 12% to $104,050, 22% to $218,250, 24% to $416,650, 32% to $529,100, 35% to $793,650, 37% above. Source: IRS Rev.
Proc. 2026-35.
When do the 2027 tax brackets apply?
To income you earn from 1 January to 31 December 2027, reported on the return you file in early 2028. The return you file in 2027 still uses the 2026 brackets.
Your employer's withholding tables switch to the 2027 figures in January.
How much will I save with the 2027 brackets?
With the same income, a little. A single filer with $75,000 of wages owes $7,390 in federal income tax for 2027 after the standard deduction, against $7,670 for 2026: $281 less, because the deduction and the bracket edges both rose.
A raise that only matches inflation leaves the tax about the same in real terms.
What is the 2027 standard deduction for seniors over 65?
The base amount ($16,600 single, $33,200 joint) plus $2,100 for an unmarried person 65 or older, or $1,700 for each married spouse who is 65 or older (Rev. Proc. 2026-35).
On top of that, the enhanced deduction for seniors under the 2025 tax law gives $6,000 per person aged 65+ for 2025 through 2028, reduced by 6% of modified adjusted gross income above $75,000 ($150,000 joint). A married couple both over 65 with income under the phase-out can deduct $48,600 in 2027.
How much can a retired couple earn in 2027 and stay in the 12% bracket?
About $152,366 of ordinary income such as pensions and IRA or 401(k) withdrawals, if both spouses are 65 or older and they take the standard deduction; a single retiree over 65 can have about $76,627. Those ceilings include the senior deduction and its phase-out but leave out Social Security: the taxable part of benefits counts as income too, and how much is taxable depends on your provisional income.
What is the 0% capital gains bracket for 2027?
Long-term capital gains and qualified dividends are taxed at 0% while taxable income stays at or below $51,050 single, $102,100 married filing jointly and $68,350 head of household; 15% applies above that up to $563,200, $633,600 and $598,400, and 20% beyond. Source: Rev.
Proc. 2026-35 §3.03.
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