2027 Federal Tax Brackets by Filing Status
Facts verified: against 1 source-backed data record; page sources include IRS Revenue Procedure 2026-35, sections 3.01 and 3.15
You can earn more before reaching the next federal tax bracket in 2027. Use your filing status below to see where each rate starts, what changed from 2026, and how to calculate your tax.
Use these brackets for income you earn in 2027, which you generally report on a return filed in 2028. If you’re filing in spring 2027, you’ll generally use the 2026 federal tax brackets. The 2027 figures come from IRS Revenue Procedure 2026-35.
2027 basic standard deduction
A bigger standard deduction reduces the income subject to federal income tax. Wider brackets can also put more of that income at lower rates. Compare your 2026 and 2027 federal tax at the same salary to see the combined effect.
2027 bracket thresholds and tax formulas
Use the row containing your taxable income. The formula gives federal ordinary-income tax before credits, alternative minimum tax, payroll tax, net investment income tax, and state or local tax.
Single
| Rate | 2027 taxable income (with 2026 comparison) | Federal tax formula before credits |
|---|---|---|
| 10% | $0 to $12,800 2026: $0 to $12,400 | 10% of taxable income |
| 12% | Over $12,800 to $52,025 2026: Over $12,400 to $50,400 | $1,280 + 12% of amount over $12,800 |
| 22% | Over $52,025 to $109,125 2026: Over $50,400 to $105,700 | $5,987 + 22% of amount over $52,025 |
| 24% | Over $109,125 to $208,325 2026: Over $105,700 to $201,775 | $18,549 + 24% of amount over $109,125 |
| 32% | Over $208,325 to $264,550 2026: Over $201,775 to $256,225 | $42,357 + 32% of amount over $208,325 |
| 35% | Over $264,550 to $661,375 2026: Over $256,225 to $640,600 | $60,349 + 35% of amount over $264,550 |
| 37% | Over $661,375 2026: Over $640,600 | $199,237.75 + 37% of amount over $661,375 |
Married Filing Jointly
| Rate | 2027 taxable income (with 2026 comparison) | Federal tax formula before credits |
|---|---|---|
| 10% | $0 to $25,600 2026: $0 to $24,800 | 10% of taxable income |
| 12% | Over $25,600 to $104,050 2026: Over $24,800 to $100,800 | $2,560 + 12% of amount over $25,600 |
| 22% | Over $104,050 to $218,250 2026: Over $100,800 to $211,400 | $11,974 + 22% of amount over $104,050 |
| 24% | Over $218,250 to $416,650 2026: Over $211,400 to $403,550 | $37,098 + 24% of amount over $218,250 |
| 32% | Over $416,650 to $529,100 2026: Over $403,550 to $512,450 | $84,714 + 32% of amount over $416,650 |
| 35% | Over $529,100 to $793,650 2026: Over $512,450 to $768,700 | $120,698 + 35% of amount over $529,100 |
| 37% | Over $793,650 2026: Over $768,700 | $213,290.50 + 37% of amount over $793,650 |
Head of Household
| Rate | 2027 taxable income (with 2026 comparison) | Federal tax formula before credits |
|---|---|---|
| 10% | $0 to $18,250 2026: $0 to $17,700 | 10% of taxable income |
| 12% | Over $18,250 to $69,650 2026: Over $17,700 to $67,450 | $1,825 + 12% of amount over $18,250 |
| 22% | Over $69,650 to $109,100 2026: Over $67,450 to $105,700 | $7,993 + 22% of amount over $69,650 |
| 24% | Over $109,100 to $208,300 2026: Over $105,700 to $201,750 | $16,672 + 24% of amount over $109,100 |
| 32% | Over $208,300 to $264,550 2026: Over $201,750 to $256,200 | $40,480 + 32% of amount over $208,300 |
| 35% | Over $264,550 to $661,350 2026: Over $256,200 to $640,600 | $58,480 + 35% of amount over $264,550 |
| 37% | Over $661,350 2026: Over $640,600 | $197,360 + 37% of amount over $661,350 |
Married Filing Separately
| Rate | 2027 taxable income (with 2026 comparison) | Federal tax formula before credits |
|---|---|---|
| 10% | $0 to $12,800 2026: $0 to $12,400 | 10% of taxable income |
| 12% | Over $12,800 to $52,025 2026: Over $12,400 to $50,400 | $1,280 + 12% of amount over $12,800 |
| 22% | Over $52,025 to $109,125 2026: Over $50,400 to $105,700 | $5,987 + 22% of amount over $52,025 |
| 24% | Over $109,125 to $208,325 2026: Over $105,700 to $201,775 | $18,549 + 24% of amount over $109,125 |
| 32% | Over $208,325 to $264,550 2026: Over $201,775 to $256,225 | $42,357 + 32% of amount over $208,325 |
| 35% | Over $264,550 to $396,825 2026: Over $256,225 to $384,350 | $60,349 + 35% of amount over $264,550 |
| 37% | Over $396,825 2026: Over $384,350 | $106,645.25 + 37% of amount over $396,825 |
Worked example: $85,000 single filer in 2027
Gross income $85,000 minus the 2027 single standard deduction ($16,600) = $68,400 taxable.
What the brackets mean for your paycheck
The example shows what a single filer owes in federal income tax before credits, using the basic standard deduction. Your paycheck also reflects payroll taxes and the benefits you choose. Use the 2026 vs. 2027 take-home comparison to see how federal income tax, payroll taxes and pretax deductions affect what you keep.
Frequently Asked Questions
When do the 2027 federal tax brackets apply?
What is the 2027 standard deduction?
How did federal tax brackets change from 2026 to 2027?
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2026 Federal Tax Brackets
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Educational content only. 2027 tax brackets apply to income earned during 2027, generally filed in April 2028. For amended returns or current-year planning, consult a qualified CPA or tax advisor.