2027 IRS Federal Tax Brackets
All seven 2027 federal income-tax rates (10% / 12% / 22% / 24% / 32% / 35% / 37%), full single / married / HoH bracket tables, the 2027 standard deduction, and a live calculator that runs the math in your browser.
2027 IRS Tax Brackets - full table
| Tax rate | Single filers | Married filing jointly | Head of household |
|---|---|---|---|
| 10% | $0 - $12,300 | $0 - $24,600 | $0 - $17,500 |
| 12% | $12,300 - $49,950 | $24,600 - $99,900 | $17,500 - $66,800 |
| 22% | $49,950 - $106,500 | $99,900 - $213,000 | $66,800 - $106,500 |
| 24% | $106,500 - $203,300 | $213,000 - $406,500 | $106,500 - $203,300 |
| 32% | $203,300 - $258,050 | $406,500 - $516,100 | $203,300 - $258,050 |
| 35% | $258,050 - $645,150 | $516,100 - $774,200 | $258,050 - $645,150 |
| 37% | Over $645,150 | Over $774,200 | Over $645,150 |
2027 federal income tax calculator
Enter your taxable income and filing status. The calculator applies the 2027 IRS brackets and the federal standard deduction in your browser - your inputs never leave the page.
2027 IRS brackets + federal standard deduction. Does not include state income tax, FICA, or itemised deductions.
What changed from 2026 to 2027
Each year the IRS adjusts every bracket threshold and standard-deduction amount using a chained Consumer Price Index (C-CPI-U). The rates themselves (10/12/22/24/32/35/37%) have been unchanged since the 2017 Tax Cuts and Jobs Act took effect.
How 2027 irs tax brackets work
The 2027 federal income tax brackets are how the IRS slices your annual taxable income into ranges, each taxed at a specific marginal rate. The United States has used a progressive bracket system since the 16th Amendment was ratified in 1913, and the current seven-rate schedule (10/12/22/24/32/35/37%) was set by the 2017 Tax Cuts and Jobs Act.
What changes annually are the dollar thresholds at which each rate applies. The IRS adjusts these every year using a chained Consumer Price Index (C-CPI-U) measured over the 12 months ending August 2026. The 2027 adjustments were still pending official publication when this page was generated; the IRS typically releases the official Revenue Procedure in October of the prior year.
Your federal income tax is calculated on taxable income, which is gross income minus either the standard deduction (claimed by ~88% of filers) or itemized deductions. For 2027, the standard deduction is $16,225 for single, $32,450 for married filing jointly, and $24,350 for head of household. The rates above apply only to the income remaining after deductions.
The brackets are marginal, not effective. A single filer earning $250,000 in 2027 does not pay 32% on the whole amount - they pay 10% on the first $12,300, 12% on the next slice, and so on, with the 32% rate only applying to the portion above the 32% threshold. This is why your effective rate (total tax as a percent of gross income) is always less than your marginal rate (the rate on your last dollar of income).
How to use the 2027 brackets in practice
Step 1: Find your taxable income. Start with gross income (wages, self-employment income, interest, dividends, capital gains, etc.). Subtract above-the-line adjustments (HSA contributions, traditional IRA contributions if eligible, student loan interest up to $2,500, half of self-employment tax, etc.). Then subtract either the standard deduction ($16,225 single / $32,450 MFJ in 2027) or itemized deductions (mortgage interest, state and local taxes capped at $10,000, charitable contributions, etc.).
Step 2: Apply the brackets above. Use the row for your filing status. Each row tells you the rate on income within that range - they are marginal, not effective. Multiply the income falling in each bracket by the rate, then sum.
Step 3: Apply credits. Subtract any nonrefundable credits (Child Tax Credit up to $2,000 per qualifying child, Lifetime Learning, etc.) from the tax computed in step 2. Then subtract refundable credits (Earned Income Tax Credit, refundable portion of Child Tax Credit up to $1,700, premium tax credit reconciliation, etc.). The result is your federal income tax liability.
Step 4: Compare to withholding. Your employer withheld federal income tax based on your Form W-4 across the year. If withholding exceeds liability you get a refund; if liability exceeds withholding you owe, possibly with an underpayment penalty.
Frequently asked questions - 2027 irs tax brackets
When did the 2027 IRS tax brackets take effect?
The 2027 brackets apply to income earned during calendar year 2027, which is the tax year filed on Form 1040 in early 2028. They were still pending publication when this page was generated; the IRS typically releases the official Revenue Procedure in October 2026.
What is the 2027 standard deduction?
$16,225 for single filers and married filing separately, $32,450 for married filing jointly and qualifying surviving spouse, and $24,350 for head of household. These are projected 2027 amounts.
What is the top federal tax rate in 2027?
37%, applied to taxable income above $645,150 for single filers and $774,200 for married filing jointly. The 37% rate has been the statutory top since the 2017 Tax Cuts and Jobs Act.
Did the federal tax rates themselves change?
No. The seven statutory rates (10%, 12%, 22%, 24%, 32%, 35%, 37%) are set by Congress and have been unchanged since the Tax Cuts and Jobs Act took effect in 2018. What changes each year are the dollar thresholds at which each rate kicks in - the IRS adjusts these annually for inflation using a chained Consumer Price Index (C-CPI-U).
How does inflation indexing work for 2027 brackets?
The IRS multiplies each threshold from the prior year by the percentage change in the Chained Consumer Price Index for All Urban Consumers (C-CPI-U) over the 12 months ending August. Most thresholds round to the nearest $50. C-CPI-U typically rises about 2-3% per year, so the brackets widen modestly each year - which is why your tax bill can shrink slightly even if your gross stays flat.
What income lands me in the 22% bracket in 2027 as a single filer?
Taxable income (after the standard deduction or itemized deductions) above $49,950 and up to $106,500. Note 'taxable income' is what's left after subtracting your deductions from gross income - so a single filer earning $66,175 gross would just enter the 22% band.
Are the new brackets retroactive?
No. The 2027 brackets apply only to income earned in calendar 2027. Income earned in 2026 - including wages paid through 31 December 2026 - is taxed using the 2026 brackets when you file in 2027.
Does this calculator include state income tax or FICA?
No. This page focuses on federal income tax only. For state tax, use 3Tej's state-specific tax calculators (linked below) or the national Income Tax Calculator which models all 50 states. FICA (6.2% Social Security on the first $176,100 in 2026 + 1.45% Medicare on all wages) is also separate from federal income tax.
What happens to brackets if the TCJA expires?
If Congress does not extend the Tax Cuts and Jobs Act provisions, statutory rates would revert to pre-2018 levels (10/15/25/28/33/35/39.6%) and bracket widths would shift back to the older formula. As of the 2027 brackets shown here, current law assumes TCJA continues; any change requires new legislation.
How do 2027 brackets compare to 2026?
Every threshold widened by roughly 2-3% versus 2026 (chained-CPI indexing). The standard deduction rose from $15,750 to $16,225 for single filers and from $31,500 to $32,450 for married filing jointly. See the 'What changed' section above for the full delta table.
Methodology and sources
Source for 2027 irs tax brackets: Projected by 3Tej using ~3.1% C-CPI-U indexing applied to the 2026 figures. Treasury / IRS will publish official 2027 brackets in autumn 2026.
What the calculator does NOT model:
- State / provincial / regional income tax (US states, Scottish rates, UK devolved nations have separate schedules)
- Local city / municipal income tax
- Investment income surcharges (US Net Investment Income Tax 3.8%, UK dividend allowance, etc.)
- Surcharge on very high incomes (India: 10/15/25% on tax for Rs 50L+ earners)
- Salary sacrifice, pension contributions, salary packaging
- Cesses and levies beyond the main income tax (where applicable)
- Self-employment tax (SE tax in US, Class 2/4 NI in UK)
Last updated 2027. Tax rules change frequently; if a Budget or Revenue Procedure is published between this page's update date and the tax year it covers, the numbers may shift. Always cross-check with the relevant tax authority before filing. This is an informational page, not tax advice.