2027 Tax Brackets: IRS Release Status and the 2026 Brackets
The IRS has not released the 2027 tax brackets yet, and this page does not guess at them. Below are the official 2026 brackets and standard deductions, which apply to the return you file in 2027, a calculator, and how the IRS sets each year’s update.
Maintained by Archie Chang · Sources checked against IRS and statute text on October 28, 2026 · Methodology & sources
2027 tax brackets: IRS release status
As of October 28, 2026, the IRS has not released the 2027 brackets; last year it published the 2026 brackets on October 9, 2025.
Last year the IRS announced them in news release IR-2025-103 and set them out in Rev. Proc. 2025-32. We do not publish projections: the figures below are the official 2026 brackets, which apply to returns you file in 2027.
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2026 federal income tax brackets (tax year 2026, returns filed in 2027)
IRS Rev. Proc. 2025-32, section 4.01: “For taxable years beginning in 2026, the tax rate tables under § 1 are as follows:” Brackets apply to taxable income, after deductions, and each rate applies only to the part of income inside that bracket.
Married filing jointly and qualifying surviving spouses
TABLE 1 - Section 1(j)(2)(A) –Married Individuals Filing Joint Returns and Surviving Spouses
| Tax rate | Taxable income over | But not over |
|---|---|---|
| 10% | $0 | $24,800 |
| 12% | $24,800 | $100,800 |
| 22% | $100,800 | $211,400 |
| 24% | $211,400 | $403,550 |
| 32% | $403,550 | $512,450 |
| 35% | $512,450 | $768,700 |
| 37% | $768,700 | No limit |
Single
TABLE 3 - Section 1(j)(2)(C) – Unmarried Individuals (other than Surviving Spouses and Heads of Households)
| Tax rate | Taxable income over | But not over |
|---|---|---|
| 10% | $0 | $12,400 |
| 12% | $12,400 | $50,400 |
| 22% | $50,400 | $105,700 |
| 24% | $105,700 | $201,775 |
| 32% | $201,775 | $256,225 |
| 35% | $256,225 | $640,600 |
| 37% | $640,600 | No limit |
Head of household
TABLE 2 - Section 1(j)(2)(B) – Heads of Households
| Tax rate | Taxable income over | But not over |
|---|---|---|
| 10% | $0 | $17,700 |
| 12% | $17,700 | $67,450 |
| 22% | $67,450 | $105,700 |
| 24% | $105,700 | $201,750 |
| 32% | $201,750 | $256,200 |
| 35% | $256,200 | $640,600 |
| 37% | $640,600 | No limit |
Married filing separately
TABLE 4 - Section 1(j)(2)(D) – Married Individuals Filing Separate Returns
| Tax rate | Taxable income over | But not over |
|---|---|---|
| 10% | $0 | $12,400 |
| 12% | $12,400 | $50,400 |
| 22% | $50,400 | $105,700 |
| 24% | $105,700 | $201,775 |
| 32% | $201,775 | $256,225 |
| 35% | $256,225 | $384,350 |
| 37% | $384,350 | No limit |
Qualifying surviving spouses use the joint table: the IRS heading for Table 1 covers “Married Individuals Filing Joint Returns and Surviving Spouses.”
2026 standard deduction
IRS Rev. Proc. 2025-32, section 4.14(1): “For taxable years beginning in 2026, the standard deduction amounts under § 63(c)(2) are as follows:”
| Filing status | Standard deduction |
|---|---|
| Married filing jointly and qualifying surviving spouses | $32,200 |
| Head of household | $24,150 |
| Single | $16,100 |
| Married filing separately | $16,100 |
These are the base amounts. The extra amounts for age 65 or older or blindness, and the limit for people who can be claimed as a dependent, are separate items in the same section (see the calculator notes below).
2026 federal income tax calculator
2026 tax year (returns filed in 2027)
Ordinary income only, with the standard deduction. No credits, itemized deductions, capital gains rates, other federal taxes or state tax.
Enter income after pre-tax deductions (roughly AGI). If you are 65 or older or blind, add the extra standard deduction and see the senior deduction calculator. Married filing separately: the standard deduction is $0 if your spouse itemizes.
Uses the IRS rate schedule; returns with taxable income under $100,000 use the IRS Tax Table, which can differ by a few dollars. Each bracket’s tax is rounded to the cent, so an amount entered with cents can differ from the schedule by under 4 cents.
Your 2026 federal income tax
- Federal income tax
- $9,870.00
- Marginal rate
- 22%
- Effective rate (on gross income)
- 11.61%
- Taxable income
- $68,900.00
- Standard deduction subtracted
- $16,100.00
Tax by bracket
| Rate | Bracket | Income in bracket | Tax |
|---|---|---|---|
| 10% | $0 to $12,400 | $12,400.00 | $1,240.00 |
| 12% | $12,400 to $50,400 | $38,000.00 | $4,560.00 |
| 22% | $50,400 to $105,700 | $18,500.00 | $4,070.00 |
| 24% | $105,700 to $201,775 | $0.00 | $0.00 |
| 32% | $201,775 to $256,225 | $0.00 | $0.00 |
| 35% | $256,225 to $640,600 | $0.00 | $0.00 |
| 37% | $640,600 to no limit | $0.00 | $0.00 |
| Total | $68,900.00 | $9,870.00 | |
Calculator notes and limits
Extra standard deduction for age or blindness. The calculator does not add it. The IRS sets the 2026 amounts in section 4.14(3). For the new senior deduction, use the senior deduction calculator.
“For taxable years beginning in 2026, the additional standard deduction amount under § 63(f) for the aged or the blind is $1,650. The additional standard deduction amount is increased to $2,050 if the individual is also unmarried and not a surviving spouse.”
Married filing separately. The calculator uses the $16,100 deduction. If your spouse itemizes, the law sets your standard deduction to zero:
“In the case of— (A) a married individual filing a separate return where either spouse itemizes deductions, (B) a nonresident alien individual, (C) an individual making a return under section 443(a)(1) for a period of less than 12 months on account of a change in his annual accounting period, or (D) an estate or trust, common trust fund, or partnership, the standard deduction shall be zero.”
Tax Table. The calculator uses the IRS rate schedule. If your taxable income is under $100,000, the IRS tells you to use its Tax Table instead, which can differ from the schedule by a few dollars (the wording below is from the 2025 instructions; the 2026 edition is not out):
“If your taxable income is less than $100,000, you must use the Tax Table, later in these instructions, to figure your tax.”
Rounding. Each bracket’s tax is rounded to the cent, so an amount entered with cents can differ from the schedule by under 4 cents. Whole-dollar amounts match the rate schedule exactly.
How the IRS adjusts the brackets each year
The rate tables are set in 26 U.S.C. 1(j), and the yearly update follows 1(j)(3)(B). It sends the IRS to the inflation rules of subsection (f) and changes two things (Pub. L. 119-21 added the base-year change in clause (i)):
“For taxable years beginning after December 31, 2018, the Secretary shall prescribe tables which shall apply in lieu of the tables contained in paragraph (2) in the same manner as under paragraphs (1) and (2) of subsection (f) (applied without regard to clauses (i) and (ii) of subsection (f)(2)(A)), except that in prescribing such tables— (i) solely for purposes of determining the dollar amounts at which any rate bracket higher than 12 percent ends and at which any rate bracket higher than 22 percent begins, subsection (f)(3) shall be applied by substituting “calendar year 2017” for “calendar year 2016” in subparagraph (A)(ii) thereof, (ii) subsection (f)(7)(B) shall apply to any unmarried individual other than a surviving spouse or head of household, and (iii) subsection (f)(8) shall not apply.”
In plain terms: the 10% and 12% brackets and the higher brackets are adjusted from different base years, and single filers and married individuals filing separately are rounded to $25 instead of $50. The 10% and 12% brackets use the earlier base year. The IRS says in its own Rev. Proc. 2025-32, section 1:
“The inflation-adjusted items for the Code sections set forth in section 4 of this revenue procedure are generally determined by reference to § 1(f).”
Subsection (f) is where the schedule and the index come from. It requires new tables every year for the following calendar year:
“Not later than December 15 of 1993, and each subsequent calendar year, the Secretary shall prescribe tables which shall apply in lieu of the tables contained in subsections (a), (b), (c), (d), and (e) with respect to taxable years beginning in the succeeding calendar year.”
The cost-of-living adjustment is built on the chained CPI-U, often called C-CPI-U, which the statute defines this way:
“The term “C-CPI-U” means the Chained Consumer Price Index for All Urban Consumers (as published by the Bureau of Labor Statistics of the Department of Labor).”
“The C-CPI-U for any calendar year is the average of the C-CPI-U as of the close of the 12-month period ending on August 31 of such calendar year.”
Increases are rounded down:
“If any increase determined under paragraph (2)(A), section 63(c)(4), section 68(b)(2) or section 151(d)(4) is not a multiple of $50, such increase shall be rounded to the next lowest multiple of $50.”
“In the case of a married individual filing a separate return, subparagraph (A) (other than with respect to sections 63(c)(4) and 151(d)(4)(A)) shall be applied by substituting “$25” for “$50” each place it appears.”
The IRS then publishes the result in a revenue procedure and a news release. Of the 2026 update, the IRS said:
“The Internal Revenue Service today announced the tax year 2026 annual inflation adjustments for more than 60 tax provisions, including the tax rate schedules and other tax changes.”
“The tax year 2026 adjustments described below generally apply to tax returns filed in 2027.”
“Each fall, the IRS issues two documents detailing the results of these adjustments for the coming year.”
We do not compute a 2027 figure from the formula. The official numbers depend on the index values the Bureau of Labor Statistics has published and on how the IRS applies them, so this page waits for the IRS table.
What changes when 2027 is released
- The seven rates (10%, 12%, 22%, 24%, 32%, 35% and 37%) are set in the law. The yearly adjustment moves the dollar limits of each bracket and the standard deduction.
- This page adds the official 2027 tables and 2027 standard deductions next to a link to the revenue procedure, with its number and release date.
- The 2026 tables stay on the page. They are the ones to use for the return you file in 2027. The 2027 tables apply to income earned in 2027, reported on a return filed in 2028.
- The “not released” status box and the dated statement above are removed.
Frequently asked questions
Have the 2027 tax brackets been released?
As of October 28, 2026, the IRS has not released the 2027 tax brackets and standard deductions (the annual inflation-adjustment revenue procedure for tax year 2027). Last year it published the 2026 brackets in Rev. Proc. 2025-32 on October 9, 2025 (IR-2025-103). This page shows the official 2026 brackets and no projection for 2027, and we update it when the IRS publishes the 2027 table.
Which tax brackets apply to the return I file in 2027?
The 2026 brackets. The IRS says the tax year 2026 adjustments generally apply to tax returns filed in 2027. The 2027 brackets apply to income earned in 2027, which you report on a return filed in 2028.
What are the 2026 federal income tax brackets?
There are seven rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%. For a single filer, the 10% rate covers taxable income up to $12,400 and the 37% rate applies above $640,600. For married couples filing jointly and qualifying surviving spouses, 10% covers taxable income up to $24,800 and 37% applies above $768,700. The full tables for every filing status are on this page, from IRS Rev. Proc. 2025-32.
What is the 2026 standard deduction?
It is $32,200 for married couples filing jointly and qualifying surviving spouses, $24,150 for heads of household, and $16,100 for single filers and married individuals filing separately. These are the base amounts in Rev. Proc. 2025-32 section 4.14. Extra amounts for age 65 or older or blindness, and the limit for people claimed as dependents, are separate.
How does the IRS set the new brackets each year?
Under 26 U.S.C. 1(j)(3)(B), the IRS prescribes new rate tables each year “in the same manner as under paragraphs (1) and (2) of subsection (f).” Each bracket limit is increased by a cost-of-living adjustment that compares the chained CPI-U (C-CPI-U) for the preceding calendar year, averaged over the 12 months ending August 31, with a base year. Any increase that is not a multiple of $50 is rounded down to the next lowest multiple of $50, or $25 for unmarried individuals other than surviving spouses and heads of household, and for married individuals filing separately. Since the 2025 law (Pub. L. 119-21), the tops of the 10% and 12% brackets use an earlier base year (2016) than the higher brackets (2017). The rates do not change.
Does moving into a higher bracket tax all my income at that rate?
No. Each rate applies only to the slice of taxable income inside its bracket. Going over a limit by $1 taxes only that extra dollar at the higher rate. Your effective rate, which is total tax divided by income, is at or below your marginal rate, the rate on your last dollar.
Related tax tools
Use the SALT deduction calculator to see how the state and local tax cap affects your itemized deductions, the no tax on overtime calculator and the senior deduction calculator for two deductions added by the 2025 tax law, and the 401(k) withdrawal tax calculator to see which bracket a withdrawal pushes you into. Once you have a tax figure, the estimated tax due dates show when quarterly payments are due.
Sources: IRS Rev. Proc. 2025-32 (tax year 2026 adjusted items) · IRS news release IR-2025-103: tax inflation adjustments for tax year 2026 · IRS: inflation-adjusted tax items by tax year · IRS: Internal Revenue Bulletin index · 26 U.S.C. 1, Legal Information Institute (subsections (f) and (j)) · 26 U.S.C. 63, Legal Information Institute (standard deduction) · IRS Instructions for Form 1040 (2025)