2027 federal income tax brackets
| Rate | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 10% | $0 to $12,800 | $0 to $25,600 | $0 to $18,250 |
| 12% | $12,801 to $52,025 | $25,601 to $104,050 | $18,251 to $69,650 |
| 22% | $52,026 to $109,125 | $104,051 to $218,250 | $69,651 to $109,100 |
| 24% | $109,126 to $208,325 | $218,251 to $416,650 | $109,101 to $208,300 |
| 32% | $208,326 to $264,550 | $416,651 to $529,100 | $208,301 to $264,550 |
| 35% | $264,551 to $661,375 | $529,101 to $793,650 | $264,551 to $661,350 |
| 37% | Over $661,375 | Over $793,650 | Over $661,350 |
These apply to taxable income, after the standard deduction of $16,600 single, $33,200 married filing jointly or $24,925 head of household. Married filing separately uses the single thresholds up to the 35% bracket.
These are the brackets for income earned in 2027: the return you file in early 2028, and the withholding on paychecks during 2027.
Tax formula for each bracket
Single
| Rate | Taxable income | Tax owed |
|---|---|---|
| 10% | $0 to $12,800 | 10% of taxable income |
| 12% | $12,801 to $52,025 | $1,280 + 12% of the amount over $12,800 |
| 22% | $52,026 to $109,125 | $5,987 + 22% of the amount over $52,025 |
| 24% | $109,126 to $208,325 | $18,549 + 24% of the amount over $109,125 |
| 32% | $208,326 to $264,550 | $42,357 + 32% of the amount over $208,325 |
| 35% | $264,551 to $661,375 | $60,349 + 35% of the amount over $264,550 |
| 37% | Over $661,375 | $199,237.75 + 37% of the amount over $661,375 |
Married filing jointly
| Rate | Taxable income | Tax owed |
|---|---|---|
| 10% | $0 to $25,600 | 10% of taxable income |
| 12% | $25,601 to $104,050 | $2,560 + 12% of the amount over $25,600 |
| 22% | $104,051 to $218,250 | $11,974 + 22% of the amount over $104,050 |
| 24% | $218,251 to $416,650 | $37,098 + 24% of the amount over $218,250 |
| 32% | $416,651 to $529,100 | $84,714 + 32% of the amount over $416,650 |
| 35% | $529,101 to $793,650 | $120,698 + 35% of the amount over $529,100 |
| 37% | Over $793,650 | $213,290.50 + 37% of the amount over $793,650 |
Head of household
| Rate | Taxable income | Tax owed |
|---|---|---|
| 10% | $0 to $18,250 | 10% of taxable income |
| 12% | $18,251 to $69,650 | $1,825 + 12% of the amount over $18,250 |
| 22% | $69,651 to $109,100 | $7,993 + 22% of the amount over $69,650 |
| 24% | $109,101 to $208,300 | $16,672 + 24% of the amount over $109,100 |
| 32% | $208,301 to $264,550 | $40,480 + 32% of the amount over $208,300 |
| 35% | $264,551 to $661,350 | $58,480 + 35% of the amount over $264,550 |
| 37% | Over $661,350 | $197,360 + 37% of the amount over $661,350 |
Worked example
A single filer earning $75,000 in 2027 with no other deductions owes $7,389.50 in federal income tax. That is a 22% bracket but a 9.9% effective rate, because only the top slice is taxed at 22%.
2026 vs 2027
| 2026 | 2027 | |
|---|---|---|
| Standard deduction, single | $16,100 | $16,600 |
| Standard deduction, married jointly | $32,200 | $33,200 |
| Standard deduction, head of household | $24,150 | $24,925 |
| 12% bracket starts (single) | $12,400 | $12,800 |
| 22% bracket starts (single) | $50,400 | $52,025 |
| 24% bracket starts (single) | $105,700 | $109,125 |
| 32% bracket starts (single) | $201,775 | $208,325 |
| 35% bracket starts (single) | $256,225 | $264,550 |
| 37% bracket starts (single) | $640,600 | $661,375 |
| Social Security wage base | $184,500 | $192,300 |
| Child Tax Credit per child | $2,200 | $2,300 |
| 0% long-term capital gains, single, up to | $49,450 | $51,050 |
Sources: IRS IR-2026-133: tax year 2027 inflation adjustments (Rev. Proc. 2026-35); Social Security Administration: Contribution and benefit base; Tax Foundation: 2027 tax brackets (from Rev. Proc. 2026-35). Checked November 13, 2026.
Other years: 2026