2027 Federal Tax Brackets and Rates
Lowest rate
10%
Top rate
37%
Standard deduction
$16,600
Single filer
Standard deduction
$33,200
Married filing jointly
Federal tax brackets for 2027
Single
Standard deduction $16,600| Taxable income | Rate |
|---|---|
| $0 – $12,799 | 10% |
| $12,800 – $52,024 | 12% |
| $52,025 – $109,124 | 22% |
| $109,125 – $208,324 | 24% |
| $208,325 – $264,549 | 32% |
| $264,550 – $661,374 | 35% |
| $661,375 and above | 37% |
Married filing jointly
Standard deduction $33,200| Taxable income | Rate |
|---|---|
| $0 – $25,599 | 10% |
| $25,600 – $104,049 | 12% |
| $104,050 – $218,249 | 22% |
| $218,250 – $416,649 | 24% |
| $416,650 – $529,099 | 32% |
| $529,100 – $793,649 | 35% |
| $793,650 and above | 37% |
Married filing separately
Standard deduction $16,600| Taxable income | Rate |
|---|---|
| $0 – $12,799 | 10% |
| $12,800 – $52,024 | 12% |
| $52,025 – $109,124 | 22% |
| $109,125 – $208,324 | 24% |
| $208,325 – $264,549 | 32% |
| $264,550 – $396,824 | 35% |
| $396,825 and above | 37% |
Head of household
Standard deduction $24,925| Taxable income | Rate |
|---|---|
| $0 – $18,249 | 10% |
| $18,250 – $69,649 | 12% |
| $69,650 – $109,099 | 22% |
| $109,100 – $208,299 | 24% |
| $208,300 – $264,549 | 32% |
| $264,550 – $661,349 | 35% |
| $661,350 and above | 37% |
2027 compared with 2026
| Gross income | 2027 tax | 2026 tax | 2027 minus 2026 |
|---|---|---|---|
| $50,000 | $3,752 | $3,820 | −$68 |
| $100,000 | $12,890 | $13,170 | −$281 |
| $250,000 | $50,381 | $51,304 | −$923 |
| $500,000 | $136,947 | $138,134 | −$1,188 |
The same nominal income generally attracts less tax in the later year because the IRS indexes bracket thresholds and the standard deduction to inflation each year.
Long-term capital gains rates, 2027
| Filing status | 0% up to | 15% up to | 20% above |
|---|---|---|---|
| Single | $51,050 | $563,200 | $563,200 |
| Married filing jointly | $102,100 | $633,600 | $633,600 |
| Married filing separately | $51,050 | $316,800 | $316,800 |
| Head of household | $68,350 | $598,400 | $598,400 |
Sources
- 1.Internal Revenue ServiceIRSRev. Proc. 2026-35 (2027 inflation-adjusted items)Retrieved
- 2.Internal Revenue ServiceIRSTopic no. 751, Social Security and Medicare withholding ratesRetrieved
- 3.Internal Revenue ServiceIRSQuestions and Answers on the Net Investment Income TaxRetrieved
- 4.Internal Revenue ServiceIRSQuestions and answers for the Additional Medicare TaxRetrieved
- 5.Social Security Administration (Federal Register)GovernmentCost-of-Living Increase and Other Determinations for 2026, 90 FR (Doc. 2025-19763)Retrieved
- 6.Internal Revenue ServiceIRSUnderstanding the Working Families Tax Cuts: Individual Tax Provisions - video text scriptRetrieved
- 7.Internal Revenue ServiceIRSRev. Proc. 2024-40 (2025 inflation-adjusted items)Retrieved
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