The short answer
The IRS released the official 2027 tax brackets on November 5, 2026. The seven rates stay at 10% to 37%, income thresholds rise about 3.1% to 3.3% by our own calculation from the IRS tables, and the 2027 standard deduction is $16,600 for single filers and $33,200 for married couples filing jointly.
- Rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%, now permanent under the One Big Beautiful Bill Act.
- Standard deduction (official): $16,600 single, $33,200 joint, $24,925 head of household, versus $16,100, $32,200 and $24,150 in 2026.
- Top 37% rate (official): starts above $661,375 single and $793,650 joint.
- 401(k) limit (official): $25,500, up from $24,500, plus an $8,500 catch-up at age 50 and older.
- HSA limit (official): $4,500 self-only and $9,000 family for 2027.
- IRA limit (official): stays at $7,500, with the $1,100 catch-up at 50 and older also unchanged.
Official figures released November 5, 2026 by the IRS (IR-2026-133 and Rev. Proc. 2026-35). The 401(k) and IRA limits were officially released November 12, 2026 by the IRS (IR-2026-136 and Notice 2026-66).
3.1% to 3.3%
Bracket threshold increase (our calculation from IRS tables)
$33,200
Official 2027 joint standard deduction
$25,500
Official 2027 401(k) limit
$4,500
Official 2027 HSA self-only limit
In this article
Tax brackets are the income ranges that set which federal income tax rate applies to each slice of your taxable income. Every fall, the Internal Revenue Service (IRS), the federal tax agency, raises those ranges and dozens of other dollar amounts for inflation. As a result, the 2027 tax brackets apply to income you earn in calendar year 2027 and report on the return you file in early 2028.
This guide uses the official IRS numbers from news release IR-2026-133 and Revenue Procedure 2026-35, the formal IRS document that lists each adjusted amount, both released November 5, 2026. Next to each 2027 figure, we show the official 2026 figure from IRS Revenue Procedure 2025-32 so you can see the change at a glance. The 401(k) and IRA limits come from a separate IRS release, IR-2026-136, published November 12, 2026.
What Are the 2027 Tax Brackets?
The 2027 tax brackets keep the same seven rates and move every income threshold up by about 3.1% to 3.3%, by our own calculation from the official tables. For example, the 10% bracket for single filers covers the first $12,800 of taxable income, up from $12,400 in 2026. Rev. Proc. 2026-35 lists the full tables for all four filing statuses, while IR-2026-133 summarizes the single and joint thresholds.
Remember that brackets apply to taxable income, meaning income after the standard deduction or itemized deductions. In addition, only the dollars inside each band are taxed at that band’s rate, so moving into a higher bracket never raises the tax on the income below it.
2027 tax brackets for married filing jointly
| Rate | 2027 taxable income (official) | 2026 taxable income (official) |
|---|---|---|
| 10% | $0 to $25,600 | $0 to $24,800 |
| 12% | $25,600 to $104,050 | $24,800 to $100,800 |
| 22% | $104,050 to $218,250 | $100,800 to $211,400 |
| 24% | $218,250 to $416,650 | $211,400 to $403,550 |
| 32% | $416,650 to $529,100 | $403,550 to $512,450 |
| 35% | $529,100 to $793,650 | $512,450 to $768,700 |
| 37% | Over $793,650 | Over $768,700 |
2027 tax brackets for single filers
| Rate | 2027 taxable income (official) | 2026 taxable income (official) |
|---|---|---|
| 10% | $0 to $12,800 | $0 to $12,400 |
| 12% | $12,800 to $52,025 | $12,400 to $50,400 |
| 22% | $52,025 to $109,125 | $50,400 to $105,700 |
| 24% | $109,125 to $208,325 | $105,700 to $201,775 |
| 32% | $208,325 to $264,550 | $201,775 to $256,225 |
| 35% | $264,550 to $661,375 | $256,225 to $640,600 |
| 37% | Over $661,375 | Over $640,600 |
2027 brackets for head of household
Head of household is the filing status for unmarried taxpayers who pay more than half the cost of keeping up a home for a qualifying person. Rev. Proc. 2026-35 gives this status its own table, and its 10% and 12% brackets reach higher than those for single filers.
| Rate | 2027 taxable income (official) | 2026 taxable income (official) |
|---|---|---|
| 10% | $0 to $18,250 | $0 to $17,700 |
| 12% | $18,250 to $69,650 | $17,700 to $67,450 |
| 22% | $69,650 to $109,100 | $67,450 to $105,700 |
| 24% | $109,100 to $208,300 | $105,700 to $201,750 |
| 32% | $208,300 to $264,550 | $201,750 to $256,200 |
| 35% | $264,550 to $661,350 | $256,200 to $640,600 |
| 37% | Over $661,350 | Over $640,600 |
2027 brackets for married filing separately
Married couples who file separate returns use the single-filer thresholds through the 32% bracket. However, the 35% bracket ends, and the 37% rate begins, at half the joint-return threshold.
| Rate | 2027 taxable income (official) | 2026 taxable income (official) |
|---|---|---|
| 10% to 32% | Same as single filers | Same as single filers |
| 35% | $264,550 to $396,825 | $256,225 to $384,350 |
| 37% | Over $396,825 | Over $384,350 |
What Is the 2027 Standard Deduction?
The official 2027 standard deduction is $16,600 for single filers and married people filing separately, $33,200 for married couples filing jointly, and $24,925 for heads of household. The IRS set those amounts in Rev. Proc. 2026-35 and repeated them in IR-2026-133.
| Filing status | Official 2027 | 2026 (official) | Change |
|---|---|---|---|
| Single | $16,600 | $16,100 | +$500 |
| Married filing jointly | $33,200 | $32,200 | +$1,000 |
| Married filing separately | $16,600 | $16,100 | +$500 |
| Head of household | $24,925 | $24,150 | +$775 |
| Extra for age 65+ or blind, married or surviving spouse | $1,700 | $1,650 | +$50 |
| Extra for age 65+ or blind, unmarried | $2,100 | $2,050 | +$50 |
| Dependent, limited to the greater of | $1,400, or earned income plus $500 | $1,350, or earned income plus $450 | +$50 |
What is the 2027 standard deduction for seniors over 65?
Seniors get two separate breaks. First, the regular additional standard deduction for age 65 or older is $1,700 per spouse for married couples and $2,100 for unmarried filers in 2027, under Rev. Proc. 2026-35. Second, the IRS says the One Big Beautiful Bill Act added a separate $6,000 deduction for each person 65 or older for 2025 through 2028, which phases out once modified adjusted gross income passes $75,000 ($150,000 for joint filers). So 2027 is the third of four years that senior deduction is scheduled to exist.
Pro tip. If your itemized deductions (mortgage interest, state and local taxes, charitable gifts) will land close to the 2027 standard deduction, “bunching” two years of donations into one year can push you over the line in alternate years. Now that the official figures are out, run the numbers with the final amounts.
How Do 2027 Brackets Compare With 2026?
Compared with 2026, the official 2027 tax brackets are about 3.1% to 3.3% wider at each threshold. That range is our own calculation from the IRS tables, because the IRS does not state a percentage. For context, Bloomberg Tax projected a 3.2% increase in September, up from 2.7% the year before, according to CBS News. In plain terms, a household with the same income in both years would owe slightly less in 2027, because more of that income falls into lower brackets and the standard deduction shields more of it.
To illustrate, here is our own arithmetic using the official 2026 and 2027 tables, assuming wage income only and the standard deduction. These are examples, not tax advice.
| Example | 2026 federal income tax | 2027 federal income tax | Difference |
|---|---|---|---|
| Single, $60,000 income | $5,020 | $4,952 | $68 less |
| Married filing jointly, $120,000 income | $10,040 | $9,904 | $136 less |
| Single, $150,000 income | $24,734 | $24,375 | $359 less |
Meanwhile, if your raise outpaces inflation, part of it may land in a higher bracket. That is normal: only the extra dollars above the threshold are taxed at the higher rate.
Will the Seven Tax Rates Change in 2027?
No, the seven federal income tax rates do not change in 2027 under current law. The One Big Beautiful Bill Act, signed July 4, 2025, made the rate tables from the 2017 Tax Cuts and Jobs Act permanent, so the 10%, 12%, 22%, 24%, 32%, 35% and 37% rates remain in effect. Rev. Proc. 2025-32 confirms this in its section on law changes, and the 2027 tables in Rev. Proc. 2026-35 use the same seven rates.
Before that law passed, those rates were scheduled to expire after 2025, which would have pushed most brackets higher. Now only the income thresholds move each year, unless Congress passes a new tax law. In addition, several newer deductions, such as the senior deduction and the “no tax on tips” and overtime deductions, are temporary and currently run through 2028, according to the IRS.
How Do Inflation Adjustments Work?
The IRS adjusts brackets and other tax amounts each year, almost 70 provisions in all for 2027 according to IR-2026-133, using the chained Consumer Price Index for All Urban Consumers (C-CPI-U), a version of the CPI that accounts for shoppers switching to cheaper substitutes when prices rise. The Tax Foundation notes that the 2017 tax law switched indexing from the regular CPI to this chained measure, which usually rises a little more slowly.
The step-by-step method
- Measure inflation: the IRS compares average C-CPI-U over a 12-month window ending in August with a base-year level set in the tax code.
- Apply the factor: each indexed dollar amount from the law is multiplied by that cost-of-living factor.
- Round down: the results are rounded down to set increments, which is why many thresholds end in $25 or $50.
- Publish: the IRS lists the new numbers in an annual revenue procedure and news release, usually in October or November.
How close early estimates came to the 2027 tax brackets
Early estimates landed very close this year, despite a data gap. The Bureau of Labor Statistics never published an October 2025 CPI because of the 2025 government shutdown, so Bloomberg Tax and Thomson Reuters Checkpoint built their September 2026 projections on 11 months of data. Even so, the Thomson Reuters bracket tables match the official ones for all four filing statuses. The one miss we found was the head-of-household standard deduction: Thomson Reuters listed $24,900, while the $24,925 from Bloomberg Tax was right.
Also note that the 2026 adjustment was uneven. According to the Tax Foundation, the new law gave the 10% and 12% brackets a roughly 4% boost for 2026 while the higher brackets rose about 2.3%. For 2027, by contrast, the official tables show a more uniform increase of about 3.1% to 3.3% across all brackets, by our own calculation.
401(k), IRA and HSA Limits for 2027
The 2027 401(k) and IRA limits are now official. The IRS announced them on November 12, 2026, in news release IR-2026-136 and Notice 2026-66, the formal notice that lists each adjusted retirement-plan amount. As a result, the 401(k) employee limit rises $1,000 to $25,500, while the individual retirement account (IRA) limit stays at $7,500. The health savings account (HSA) limit is also official: the IRS set it in Revenue Procedure 2026-24 in June 2026.
| Limit | 2027 | Status | 2026 (official) |
|---|---|---|---|
| 401(k), 403(b), governmental 457 and TSP employee deferral | $25,500 | Official (Notice 2026-66) | $24,500 |
| Catch-up, age 50 and older | $8,500 | Official (Notice 2026-66) | $8,000 |
| Catch-up, ages 60 to 63 (SECURE 2.0) | $11,750 | Official (Notice 2026-66) | $11,250 |
| Total employee plus employer contributions (section 415(c)) | $75,000 | Official (Notice 2026-66) | $72,000 |
| Annual compensation limit (section 401(a)(17)) | $375,000 | Official (Notice 2026-66) | $360,000 |
| Roth catch-up wage threshold (prior-year FICA wages) | $155,000 | Official (Notice 2026-66) | $150,000 |
| SIMPLE IRA and SIMPLE 401(k) employee deferral | $17,500 | Official (Notice 2026-66) | $17,000 |
| IRA (traditional and Roth) | $7,500 | Official (Notice 2026-66) | $7,500 |
| IRA catch-up, age 50 and older | $1,100 | Official (Notice 2026-66) | $1,100 |
| HSA, self-only coverage | $4,500 | Official (Rev. Proc. 2026-24) | $4,400 |
| HSA, family coverage | $9,000 | Official (Rev. Proc. 2026-24) | $8,750 |
| HSA catch-up, age 55 and older | $1,000 | Fixed by law | $1,000 |
| Social Security taxable maximum | $192,300 | Official (SSA) | $184,500 |
In addition, the Roth catch-up wage threshold matters for higher earners. If your prior-year FICA wages from the employer topped $155,000, any 2027 catch-up contributions to that plan must go in as Roth (after-tax) money, according to the IRS.
What are the 401(k) limits for 2027 if you are over 50?
Workers 50 and older can put in up to $34,000 in 2027, which is the $25,500 base limit plus an $8,500 catch-up. Meanwhile, workers aged 60 to 63 get the larger SECURE 2.0 catch-up of $11,750, for a total of $37,250. SECURE 2.0 is the 2022 retirement law that created this higher catch-up for people in their early 60s. For comparison, the IRS 2026 limits are $24,500 plus $8,000, or $11,250 for ages 60 to 63.
Will the IRA limit go up in 2027?
No. The IRA contribution limit stays at $7,500 for 2027, the same as in 2026, and the catch-up for people 50 and older stays at $1,100, according to IRS release IR-2026-136. However, the income ranges that limit deductions and Roth contributions do rise for 2027.
| 2027 IRA income phase-out | Modified AGI range |
|---|---|
| Traditional IRA deduction, single, covered by a workplace plan | $83,000 to $93,000 |
| Traditional IRA deduction, married filing jointly, contributing spouse covered | $133,000 to $153,000 |
| Traditional IRA deduction, not covered but married to a covered spouse | $250,000 to $260,000 |
| Roth IRA contributions, single or head of household | $158,000 to $173,000 |
| Roth IRA contributions, married filing jointly | $250,000 to $260,000 |
In other words, if your income falls inside a range, you get a partial deduction or a reduced Roth contribution; above it, you get none.
What else changes for HSAs in 2027?
Under Rev. Proc. 2026-24, a high-deductible health plan in 2027 must have a deductible of at least $1,750 for self-only coverage or $3,500 for family coverage, with out-of-pocket maximums of no more than $8,700 and $17,400. In addition, the IRS Publication 969 explains that people 55 or older can add an extra $1,000.
Capital Gains, Child Tax Credit and AMT in 2027
Beyond the brackets, Rev. Proc. 2026-35 also sets official 2027 amounts for long-term capital gains, the child tax credit and the alternative minimum tax (AMT), a parallel tax system that limits certain breaks for higher earners. It also covers several other widely used amounts, listed in the table below. The 2026 comparison comes from Rev. Proc. 2025-32.
| Item | Official 2027 | 2026 (official) |
|---|---|---|
| 0% capital gains rate, joint filers, taxable income up to | $102,100 | $98,900 |
| 0% capital gains rate, single, up to | $51,050 | $49,450 |
| 0% capital gains rate, head of household, up to | $68,350 | $66,200 |
| 0% capital gains rate, married filing separately, up to | $51,050 | $49,450 |
| 15% capital gains rate, joint, up to | $633,600 | $613,700 |
| 15% capital gains rate, single, up to | $563,200 | $545,500 |
| 15% capital gains rate, head of household, up to | $598,400 | $579,600 |
| 15% capital gains rate, married filing separately, up to | $316,800 | $306,850 |
| Child tax credit, per child | $2,300 | $2,200 |
| Refundable portion of child tax credit | $1,800 | $1,700 |
| AMT exemption, joint | $144,700 | $140,200 |
| AMT exemption, unmarried | $93,000 | $90,100 |
| AMT exemption phaseout starts, joint | $1,031,900 | $1,000,000 |
| AMT exemption phaseout starts, unmarried | $515,950 | $500,000 |
| Earned income tax credit, maximum with three or more children | $8,496 | $8,231 |
| Health FSA contribution limit | $3,500 | $3,400 |
| Health FSA carryover, if the plan allows it | $700 | $680 |
| Foreign earned income exclusion | $137,300 | $132,900 |
| Estate tax basic exclusion amount | $15,480,000 | $15,000,000 |
| Annual gift tax exclusion, per recipient | $20,000 | $19,000 |
In short, investors who keep taxable income under the 0% capital-gains ceiling can sell a little more stock tax-free in 2027 than in 2026.
When Did the IRS Release the Official Numbers?
The IRS released the official 2027 tax brackets on November 5, 2026, in IR-2026-133 and Rev. Proc. 2026-35. That came later than in the past two years: the 2026 inflation adjustments came out on October 9, 2025 (IR-2025-103), and the 2025 adjustments came out on October 22, 2024.
| Announcement | Tax year 2025 | Tax year 2026 | Tax year 2027 |
|---|---|---|---|
| Brackets and standard deduction (revenue procedure) | Oct. 22, 2024 | Oct. 9, 2025 | Nov. 5, 2026 |
| 401(k) and IRA limits (IRS notice) | Nov. 1, 2024 | Nov. 13, 2025 | Nov. 12, 2026 |
| HSA limits (revenue procedure) | Earlier in the year | Earlier in the year | Released June 2026 |
The retirement-plan notice followed a week later. The IRS published IR-2026-136 and Notice 2026-66 on November 12, 2026, one day earlier in the calendar than last year’s November 13, 2025, notice. So every major 2027 figure on this page is now official.
What Should You Do Now That the Brackets Are Final?
Now that the 2027 tax brackets are official, you can plan around exact bracket and standard deduction numbers. The same goes for your 401(k) and IRA, since those limits are final too. A few general steps make sense for most people.
- Check your withholding in January. Employers update payroll tables after the IRS publishes; the IRS Tax Withholding Estimator then reflects the new figures.
- Plan your 401(k) election. If you aim to max out, divide the official $25,500 limit (or $34,000 at 50 and older) by your pay periods.
- Use the official HSA number now. The $4,500 and $9,000 HSA limits are already final, so you can set 2027 payroll contributions today during open enrollment.
- Time income and deductions. If you control when you get a bonus or sell investments, compare the official 2026 and 2027 thresholds first.
- Keep high-yield cash for estimated taxes. Freelancers can park quarterly tax money in a high-yield savings account until each due date.
Watch out. If you earned more than $155,000 in FICA wages from your employer in 2026, your 2027 catch-up contributions to that plan must be Roth. In addition, Rev. Proc. 2026-35 reflects the tax code as of its release, so any new tax law enacted for 2027 could require further IRS guidance.
Our verdict
The official 2027 tax brackets deliver a modest inflation bump of about 3.1% to 3.3%, by our own calculation from the IRS tables, with no change to the seven rates. For most households, that means a slightly larger standard deduction ($16,600 single, $33,200 joint) and a small tax cut on the same income. Since the IRS has now published these numbers, you can plan around them with confidence.
The retirement limits are final as well. The 401(k) limit rises to $25,500, while the IRA limit holds at $7,500, so savers who want to contribute more in 2027 should raise their workplace plan election first.
Frequently Asked Questions
Have the 2027 tax brackets been released?
Yes. The IRS released the official 2027 tax brackets on November 5, 2026, in news release IR-2026-133 and Revenue Procedure 2026-35. Those documents cover the rate tables, the standard deduction and almost 70 tax provisions in all. In addition, the IRS released the 2027 401(k) and IRA limits on November 12, 2026, in news release IR-2026-136.
What are the 2027 tax brackets for married filing jointly?
The 10% bracket covers taxable income up to $25,600, 12% runs to $104,050, 22% to $218,250, 24% to $416,650, 32% to $529,100 and 35% to $793,650, with 37% on taxable income above $793,650. These official figures come from IRS Revenue Procedure 2026-35 and also apply to qualifying surviving spouses.
What is the 2027 standard deduction?
The official 2027 standard deduction is $16,600 for single filers and married people filing separately, $33,200 for married couples filing jointly and $24,925 for heads of household, according to IRS Revenue Procedure 2026-35. The 2026 amounts are $16,100, $32,200 and $24,150, so the increases are $500, $1,000 and $775.
What is the 401(k) contribution limit for 2027?
The official 2027 401(k) employee limit is $25,500, up from $24,500 in 2026, according to IRS news release IR-2026-136 and Notice 2026-66, released November 12, 2026. Workers 50 and older can add an $8,500 catch-up, and workers aged 60 to 63 can add $11,750. Meanwhile, the IRA limit stays at $7,500.
Will tax rates go up in 2027?
Not under current law. The One Big Beautiful Bill Act made the seven rates of 10%, 12%, 22%, 24%, 32%, 35% and 37% permanent, and IRS Revenue Procedure 2026-35 uses those same rates in its 2027 tables. Only the income thresholds change each year for inflation. Congress could still change rates by passing a new law, but nothing to that effect has passed.
Do 2027 tax brackets apply to taxes filed in 2027?
No. The 2027 tax brackets apply to income earned during 2027, which you report on the return filed in early 2028. The return you file in early 2027 uses the official 2026 brackets, for example a $16,100 single standard deduction and a 10% bracket up to $12,400 for single filers.
Disclaimer: This article is for general information only and is not tax, legal or financial advice. The 2027 bracket, standard deduction and related figures come from the IRS, including the 401(k) and IRA limits from IRS Notice 2026-66, and may change if Congress passes new tax law. Check IRS.gov or talk with a qualified tax professional about your own situation.
