The 2027 federal tax brackets
The seven rates are the same as in 2026: 10%, 12%, 22%, 24%, 32%, 35% and 37%. What the IRS changes each year is where each rate starts. For 2027 the thresholds below apply to taxable income, the amount left after the standard deduction or your itemized deductions.
| Rate | Single | Married filing jointly | Married filing separately | Head of household |
|---|---|---|---|---|
| 10% | $0 – $12,800 | $0 – $25,600 | $0 – $12,800 | $0 – $18,250 |
| 12% | $12,800 – $52,025 | $25,600 – $104,050 | $12,800 – $52,025 | $18,250 – $69,650 |
| 22% | $52,025 – $109,125 | $104,050 – $218,250 | $52,025 – $109,125 | $69,650 – $109,100 |
| 24% | $109,125 – $208,325 | $218,250 – $416,650 | $109,125 – $208,325 | $109,100 – $208,300 |
| 32% | $208,325 – $264,550 | $416,650 – $529,100 | $208,325 – $264,550 | $208,300 – $264,550 |
| 35% | $264,550 – $661,375 | $529,100 – $793,650 | $264,550 – $396,825 | $264,550 – $661,350 |
| 37% | Over $661,375 | Over $793,650 | Over $396,825 | Over $661,350 |
One detail is easy to miss. The 32% bracket for a head of household starts at $208,300, $25 below the single filer's $208,325. The two schedules run side by side for most of the table but are set separately in the tax code, and the IRS document's own figures only add up at $208,300.
How far each threshold moved from 2026
Every bracket threshold rose by 3.1% to 3.3% over 2026, and the standard deduction by 3.1%. The tax code ties these figures to an inflation measure, the chained consumer price index, and rounds each result down to a multiple of $25 or $50. If your pay rises by less than that, a slightly larger share of your income falls in the lower brackets than in 2026.
| Starts at | Single 2026 | Single 2027 | Joint 2026 | Joint 2027 |
|---|---|---|---|---|
| 12% | $12,400 | $12,800 | $24,800 | $25,600 |
| 22% | $50,400 | $52,025 | $100,800 | $104,050 |
| 24% | $105,700 | $109,125 | $211,400 | $218,250 |
| 32% | $201,775 | $208,325 | $403,550 | $416,650 |
| 35% | $256,225 | $264,550 | $512,450 | $529,100 |
| 37% | $640,600 | $661,375 | $768,700 | $793,650 |
| Standard deduction | $16,100 | $16,600 | $32,200 | $33,200 |
What it means for the same income
Take a single filer with $80,000 of wages and no other income, using the standard deduction. On the 2026 figures the federal income tax is $8,770. On the 2027 figures the same $80,000 owes $8,490, which is $280 less, because the deduction is larger and every bracket boundary sits higher. A married couple filing jointly on $150,000 goes from $15,340 to $14,779, a cut of $561. The money is small, and it is the whole point of indexing: without it, the same real income would pay more tax every year.
This is income tax only. Social Security and Medicare are separate, and the Social Security wage base for 2027 is set by the Social Security Administration, not by this IRS release. For the full picture of a paycheck, use the paycheck calculator.
The 2027 standard deduction
The standard deduction is $16,600 for single filers and married people filing separately, $33,200 for married couples filing jointly and $24,925 for a head of household. Each filer who is 65 or older, or blind, adds $1,700, or $2,100 if unmarried and not a surviving spouse; a person who is both adds it twice. Whether to take it or itemize is the same question as every year, and the standard vs. itemized calculator answers it.
Capital gains: the 0%, 15% and 20% thresholds
Long-term gains and qualified dividends are taxed at 0%, 15% or 20% depending on where your taxable income falls. For 2027 the 15% and 20% rates start at these levels:
| Filing status | 0% up to | 15% | 20% |
|---|---|---|---|
| Single | $51,050 | $51,050 – $563,200 | Over $563,200 |
| Married filing jointly | $102,100 | $102,100 – $633,600 | Over $633,600 |
| Married filing separately | $51,050 | $51,050 – $316,800 | Over $316,800 |
| Head of household | $68,350 | $68,350 – $598,400 | Over $598,400 |
A single filer can have up to $51,050 of taxable income, gains included, and still pay 0% on the long-term part. The capital gains calculator applies the current year's thresholds.
Child Tax Credit: $2,300 per child
The maximum Child Tax Credit rises to $2,300 per qualifying child for 2027, from $2,200, and the refundable part, the amount you can receive even when you owe no tax, rises to $1,800 from $1,700. The income levels where the credit starts to shrink are written into the law and do not adjust: $200,000 for most filers and $400,000 on a joint return. The Child Tax Credit calculator works it out for a household.
When the 2027 figures start to count
They apply to income earned from January 1, 2027, and to the return you file in early 2028. The return you file in 2027 is for tax year 2026 and uses the 2026 brackets; the guide to 2027 returns covers what changed on it. Two things move sooner. Employers withhold from paychecks paid in 2027 using the 2027 figures, so take-home pay can shift slightly in January. And if you pay estimated tax, your first 2027 installment is due in April 2027; the 2027 deadlines list every date.
Key takeaways
- Same seven rates; every bracket threshold up 3.1% to 3.3%.
- Standard deduction $16,600 single, $33,200 joint, $24,925 head of household.
- Child Tax Credit $2,300 per child, $1,800 refundable.
- For income earned in 2027 and the return filed in 2028. Your 2027 return still uses 2026 figures.