2027 tax brackets and standard deduction projected
The IRS has not published tax year 2027 yet. These are the consensus projections from published inflation data; the official numbers usually land within a few dollars. The 2026 column is official (Rev. Proc. 2025-32).
Your 2026 vs 2027 tax
Uses the standard deduction (plus the extra amount for 65+). Itemized deductions, credits, self-employment tax and state tax are not included; see the paycheck calculator for take-home pay.
Result
| 2026 | 2027 | |
|---|---|---|
| Standard deduction | $0 | $0 |
| Taxable income | $0 | $0 |
| Federal income tax | $0 | $0 |
| Marginal bracket | 0% | 0% |
| Effective rate | 0% | 0% |
2027 brackets projected taxable income after deductions
| Rate | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 10% | $0 – $12,800 | $0 – $25,600 | $0 – $18,250 |
| 12% | $12,800 – $52,025 | $25,600 – $104,050 | $18,250 – $69,650 |
| 22% | $52,025 – $109,125 | $104,050 – $218,250 | $69,650 – $109,100 |
| 24% | $109,125 – $208,325 | $218,250 – $416,650 | $109,100 – $208,300 |
| 32% | $208,325 – $264,550 | $416,650 – $529,100 | $208,300 – $264,550 |
| 35% | $264,550 – $661,375 | $529,100 – $793,650 | $264,550 – $661,350 |
| 37% | over $661,375 | over $793,650 | over $661,350 |
2026 brackets official
| Rate | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 10% | $0 – $12,400 | $0 – $24,800 | $0 – $17,700 |
| 12% | $12,400 – $50,400 | $24,800 – $100,800 | $17,700 – $67,450 |
| 22% | $50,400 – $105,700 | $100,800 – $211,400 | $67,450 – $105,700 |
| 24% | $105,700 – $201,775 | $211,400 – $403,550 | $105,700 – $201,750 |
| 32% | $201,775 – $256,225 | $403,550 – $512,450 | $201,750 – $256,200 |
| 35% | $256,225 – $640,600 | $512,450 – $768,700 | $256,200 – $640,600 |
| 37% | over $640,600 | over $768,700 | over $640,600 |
Source: IRS Rev. Proc. 2025-32.
Standard deduction
| Filing status | 2026 | 2027 |
|---|---|---|
| Single / married filing separately | $16,100 | $16,600 |
| Married filing jointly | $32,200 | $33,200 |
| Head of household | $24,150 | $24,950 |
| Extra per person 65+ or blind: single / head of household | $2,050 | $2,100 |
| Extra per person 65+ or blind: married | $1,650 | $1,700 |
Married filing separately uses the single amounts. The temporary $6,000 senior deduction from the 2025 law (2025–2028, income limits apply) is separate from these figures.
Long-term capital gains
| Filing status | 0% up to (2026) | 0% up to (2027) | 15% up to (2026) | 15% up to (2027) |
|---|---|---|---|---|
| Single | $49,450 | $51,050 | $545,500 | $563,200 |
| Married filing jointly | $98,900 | $102,100 | $613,700 | $633,600 |
| Head of household | $66,200 | $68,350 | $579,600 | $598,400 |
Taxable income including the gain; above the 15% ceiling the rate is 20%. The 3.8% net investment income tax starts at $200,000 single / $250,000 joint and is not indexed.
Retirement and savings limits
| Limit | 2026 | 2027 |
|---|---|---|
| 401(k), 403(b), TSP employee deferral | $24,500 | TBA |
| 401(k) catch-up, age 50+ | $8,000 | TBA |
| 401(k) super catch-up, ages 60–63 | $11,250 | TBA |
| IRA contribution | $7,500 | TBA |
| IRA catch-up, age 50+ | $1,100 | TBA |
| HSA, self-only / family | $4,400 / $8,750 | TBA |
| Social Security wage base | $184,500 | $192,300 |
The IRS announces 2027 retirement-plan limits in early November; the Social Security wage base is already set at $192,300.
What actually changes for you
- Same pay, slightly lower tax: every threshold moves up about 3%, so a bit more of your income is taxed at the lower rates. For a single filer on $85,000 the difference is roughly $280.
- A 3% raise keeps you in the same bracket. A bigger raise can still cross a threshold, but only the dollars above it are taxed at the higher rate.
- Withholding tables for 2027 paychecks update in January; if you do not change your W-4, your take-home pay rises a few dollars automatically.
- The gift exclusion rises to $20,000 per recipient; the estate exemption is $15 million per person under the 2025 law and indexed from 2027.
- Not indexed: the Social Security benefit taxation thresholds, the 3.8% investment tax thresholds, and the $200,000 / $250,000 additional Medicare tax thresholds.