The 2027 brackets are not out yet
As of November 3, 2026, the IRS has not released the 2027 federal income tax brackets or the 2027 standard deduction. Any 2027 bracket table you see online right now is an estimate, not an official figure. This page does not list projected numbers for that reason.
When the IRS publishes the official 2027 figures, we will update this page with the full tables. Until then, the 2026 brackets below are the latest official reference.
The 2027 figures will apply to income earned during 2027. You will use them on the return you file in early 2028, not the one you file in 2027.
When the IRS usually publishes new brackets
The IRS normally announces next year’s brackets in the fall, often in late October or November. It does this in a revenue procedure, a formal document that lists dozens of inflation-adjusted amounts at once.
For example, the 2026 figures came out on October 9, 2025, in Revenue Procedure 2025-32. That release also folded in changes from the One, Big, Beautiful Bill Act, signed July 4, 2025. The IRS summarized it in a newsroom announcement.
The release date can vary from year to year. The safest approach is to treat any 2027 table as unofficial until it appears on irs.gov.
Other agencies move on their own schedule. The Social Security Administration announced its 2027 wage base on October 14, 2026, before the IRS released its income tax figures. That is why some 2027 numbers are already final while the brackets are not.
How inflation indexing sets the new numbers
The tax rates stay the same each year, but the income ranges are adjusted for inflation by a formula set in law. The IRS does not choose the new amounts freely. It applies that formula and publishes the results.
The process works in a few steps:
- Measure inflation. The law uses the chained Consumer Price Index for All Urban Consumers (C-CPI-U). It looks at the 12-month period ending August 31 of the prior year. For 2027 figures, that period ends August 31, 2026.
- Apply it to base amounts. Each bracket edge and deduction is increased by the inflation factor from the formula.
- Round the results. Bracket thresholds are rounded down to a multiple of $25. Standard deduction amounts are rounded down to a multiple of $50. That is why official figures end in round steps like $12,400 or $16,100.
- Publish. The IRS issues the revenue procedure, and payroll software, withholding tables and tax forms update to match.
Because of the rounding step, two estimates of 2027 brackets can differ by small amounts. Estimates made before August 31 also rely on inflation data that was not yet complete. Only the IRS figures count for your return.
The same revenue procedure usually covers many other amounts, not just brackets. These include the standard deduction, the capital gains thresholds, several credit limits and the gift tax exclusion. Some amounts are not indexed at all. The 3.8% Net Investment Income Tax thresholds, for example, stay at $200,000 for single filers and $250,000 for joint filers.
What is already official for 2027
A few 2027 amounts are already final, because other agencies or earlier IRS notices set them. These are the confirmed 2027 figures we track:
| Item | 2026 | 2027 | Source |
|---|---|---|---|
| Social Security wage base | $184,500 | $192,300 | SSA, Oct 14, 2026 |
| HSA limit, self-only coverage | — | $4,500 | IRS Rev. Proc. 2026-24 |
| HSA limit, family coverage | — | $9,000 | IRS Rev. Proc. 2026-24 |
| Social Security COLA (benefits) | — | 3.6% | SSA, Oct 14, 2026 |
See the SSA cost-of-living page for the wage base and COLA. The wage base is the cap on earnings subject to the 6.2% Social Security tax.
Worked example. The most an employee pays in Social Security tax rises with the wage base. For 2027 it is $192,300 × 6.2% = $11,922.60. For 2026 it was $184,500 × 6.2% = $11,439. That is an increase of $11,922.60 − $11,439 = $483.60 for workers earning at or above the 2027 cap.
Self-employed people pay both halves, 12.4%, on earnings up to the cap. Our self-employment tax guide explains how that works.
2026 brackets: the current official reference
Until the 2027 figures are released, the 2026 brackets are the most recent official numbers. They apply to taxable income for tax year 2026.
| 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. The 2026 standard deduction is $16,100 for single filers and married filing separately, $32,200 for joint filers and $24,150 for heads of household. Married filing separately follows the single bands up to the 35% rate, which ends at $384,350. The full set, including separate filers, is in our 2026 federal tax brackets guide.
What will and will not change in 2027
The seven rates are set to stay the same in 2027: 10%, 12%, 22%, 24%, 32%, 35% and 37%. The One, Big, Beautiful Bill Act made these rates permanent, so they no longer face a scheduled expiration.
- Expected to change: the dollar ranges of each bracket and the standard deduction, through the inflation formula.
- Expected to stay: the seven rates and the $0 personal exemption, both permanent under current law.
- Still in effect for 2027: the deductions for qualified tips, overtime premium pay, seniors 65+ and certain car loan interest, which run through tax year 2028. See our tips and overtime guide.
Congress can change tax law at any time, and a new law could change rates or ranges before the IRS release. This outlook reflects current law only. It is general information, not a forecast of your own tax bill. State and local taxes follow their own rules and are not covered here.
How to plan before the 2027 numbers arrive
Using the 2026 figures for a 2027 estimate is a cautious starting point. Brackets and the standard deduction normally rise with inflation, so a 2026-based estimate of tax on the same income tends to run slightly high rather than low.
Example using 2026 figures. A single filer expects $75,000 of income in 2027. Using the 2026 standard deduction, taxable income is $75,000 − $16,100 = $58,900. Tax is $5,800 + 22% × ($58,900 − $50,400) = $5,800 + $1,870 = $7,670. When the 2027 figures are out, rerun the same steps with the new amounts.
- Payroll: employers update withholding each January. A paycheck change in early 2027 may reflect new tables, the higher Social Security wage base or both. Our paycheck guide explains the lines.
- Freelancers: quarterly estimated payments continue through 2027. The higher $192,300 wage base means more earnings can be subject to the 12.4% Social Security part.
- Families: credits such as the Child Tax Credit have their own rules. See our Child Tax Credit guide for the current amounts.
If you are planning ahead, one simple approach is to estimate with 2026 figures. Then revisit the estimate once the IRS publishes the 2027 numbers. For larger decisions, such as timing a bonus or a big sale of assets, a tax professional can help you weigh the options.
Run your own numbers with the Tax Bracket Calculator, which uses the latest official brackets.