Quick answer. For tax year 2027 the standard deduction is $16,600 single, $33,200 married filing jointly and $24,925 head of household. The seven rates stay at 10% to 37%; the 37% rate starts over $661,375 single and $793,650 joint. These apply to 2027 income, on returns filed in 2028.
2027 standard deduction
| Filing status | 2027 | 2026 |
|---|---|---|
| Single, or married filing separately | $16,600 | $16,100 |
| Married filing jointly | $33,200 | $32,200 |
| Head of household | $24,925 | See the 2026 Rev. Proc. |
2027 tax brackets: single filers
| Rate | 2027 taxable income | 2026, for comparison |
|---|---|---|
| 10% | Up to $12,800 | Up to $12,400 |
| 12% | Over $12,800 up to $52,025 | Over $12,400 up to $50,400 |
| 22% | Over $52,025 up to $109,125 | Over $50,400 up to $105,700 |
| 24% | Over $109,125 up to $208,325 | Over $105,700 up to $201,775 |
| 32% | Over $208,325 up to $264,550 | Over $201,775 up to $256,225 |
| 35% | Over $264,550 up to $661,375 | Over $256,225 up to $640,600 |
| 37% | Over $661,375 | Over $640,600 |
2027 tax brackets: married filing jointly
| Rate | 2027 taxable income | 2026, for comparison |
|---|---|---|
| 10% | Up to $25,600 | Up to $24,800 |
| 12% | Over $25,600 up to $104,050 | Over $24,800 up to $100,800 |
| 22% | Over $104,050 up to $218,250 | Over $100,800 up to $211,400 |
| 24% | Over $218,250 up to $416,650 | Over $211,400 up to $403,550 |
| 32% | Over $416,650 up to $529,100 | Over $403,550 up to $512,450 |
| 35% | Over $529,100 up to $793,650 | Over $512,450 up to $768,700 |
| 37% | Over $793,650 | Over $768,700 |
Head of household and married-filing-separately brackets are in Rev. Proc. 2026-35.
Estimate your federal income tax, 2026 and 2027
Uses the standard deduction and the regular rates only: no credits, no other deductions, no self-employment tax. A rough comparison, not a tax return.
Other 2027 figures
- Child tax credit: Up to $2,300 per child, with up to $1,800 refundable
- Earned income tax credit: Up to $8,496 with three or more qualifying children
- Annual gift tax exclusion: $20,000 per recipient ($201,000 for gifts to a spouse who isn't a U.S. citizen)
- Estate basic exclusion: $15,480,000 for people who die in 2027
- Health FSA salary reduction limit: $3,500, with up to $700 carried over where the plan allows it
- Transit and parking benefit: $350 a month each
- AMT exemption: $93,000 unmarried, $144,700 married filing jointly
Retirement plan limits (401(k), IRA) for 2027 are announced separately and weren't out when this page was checked. Until they are, the 2026 limits are the latest official ones.
What to do with this as a small business owner
- Your estimated payments for 2027 can use these brackets once 2027 starts; the quarterly estimated tax calculator and self-employed tax set-aside calculator help with the amount.
- Payroll withholding tables for 2027 come separately from the IRS (Publication 15-T); your payroll provider updates them.
- The return you file in early 2027 is for 2026, with the 2026 figures. Clean books before then make it faster: see catch-up bookkeeping and year-end cleanup.
Want the books handled? Monthly bookkeeping starts at $450 a month, done remotely, with a clean year-end package for your tax preparer.
Questions
What is the 2027 standard deduction?
$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 the IRS's November 5, 2026 release.
What are the 2027 tax brackets for a single filer?
10% up to $12,800 of taxable income, 12% over that, 22% over $52,025, 24% over $109,125, 32% over $208,325, 35% over $264,550 and 37% over $661,375.
What are the 2027 brackets for married couples filing jointly?
10% up to $25,600, 12% over that, 22% over $104,050, 24% over $218,250, 32% over $416,650, 35% over $529,100 and 37% over $793,650.
When do the 2027 numbers apply?
To income earned in 2027, reported on returns filed in 2028. The return you file in early 2027 uses the 2026 figures.
Are the 2027 401(k) and IRA limits out?
Not as of this page's last check. The IRS announces retirement plan limits separately; until it does, any 2027 number you see is a projection.
Does a higher bracket mean all my income is taxed at that rate?
No. Each rate applies only to the slice of taxable income inside that bracket. The estimator on this page shows the blended (effective) rate.
Sources
- IRS: IRS releases tax inflation adjustments for tax year 2027 (IR-2026-133, Nov. 5, 2026)
- IRS: Revenue Procedure 2026-35
- Journal of Accountancy: IRS announces inflation adjustments for tax year 2027
Figures checked November 10, 2026 against the IRS release. General information, not tax advice. We are bookkeepers, not CPAs or tax attorneys; ask your tax preparer how these apply to you.