2027 Federal Income Tax Brackets and Rates
In one paragraph: For tax year 2027 the IRS (Rev. Proc. 2026-35) keeps seven rates from 10% to 37%. A single filer pays 10% up to $12,800 of taxable income and 37% above $661,375; joint filers pay 10% up to $25,600 and 37% above $793,650. These apply to income earned in 2027.
2027 brackets: Single
| Rate | Taxable income |
|---|---|
| 10% | $0 – $12,800 |
| 12% | $12,800 – $52,025 |
| 22% | $52,025 – $109,125 |
| 24% | $109,125 – $208,325 |
| 32% | $208,325 – $264,550 |
| 35% | $264,550 – $661,375 |
| 37% | over $661,375 |
2027 brackets: Married filing jointly
| Rate | Taxable income |
|---|---|
| 10% | $0 – $25,600 |
| 12% | $25,600 – $104,050 |
| 22% | $104,050 – $218,250 |
| 24% | $218,250 – $416,650 |
| 32% | $416,650 – $529,100 |
| 35% | $529,100 – $793,650 |
| 37% | over $793,650 |
2027 brackets: Head of household
| Rate | Taxable income |
|---|---|
| 10% | $0 – $18,250 |
| 12% | $18,250 – $69,650 |
| 22% | $69,650 – $109,100 |
| 24% | $109,100 – $208,300 |
| 32% | $208,300 – $264,550 |
| 35% | $264,550 – $661,350 |
| 37% | over $661,350 |
2027 brackets: Married filing separately
| Rate | Taxable income |
|---|---|
| 10% | $0 – $12,800 |
| 12% | $12,800 – $52,025 |
| 22% | $52,025 – $109,125 |
| 24% | $109,125 – $208,325 |
| 32% | $208,325 – $264,550 |
| 35% | $264,550 – $396,825 |
| 37% | over $396,825 |
How much did the brackets move from 2026?
Take a single filer with $60,000 of taxable income. Under the 2026 brackets the tax is $7,912; under the 2027 brackets it's $7,742, a difference of $171 before any credits. For a joint return with $120,000 of taxable income: $15,824 in 2026 versus $15,483 in 2027.
How a bracket calculation works
Suppose a single filer in 2027 has $60,000 of taxable income. The first $12,800 is taxed at 10% ($1,280). The next $39,225 (to $52,025) at 12% ($4,707). The remaining $7,975 at 22% ($1,754.50). Total: about $7,742. Their marginal rate is 22%, so a $2,000 deduction would save about $440.
Taxable income is your total income minus the standard deduction ($16,600 for a single filer in 2027) or itemized deductions, and minus the new Schedule 1-A deductions if you qualify. Use the savings calculator to see the effect.
Frequently asked questions
What are the 2027 federal income tax brackets?
There are seven rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%. For a single filer in 2027, the 10% bracket goes to $12,800, 12% to $52,025, 22% to $109,125, 24% to $208,325, 32% to $264,550, 35% to $661,375, and 37% above that.
When do the 2027 brackets apply?
They apply to income earned in 2027, on returns you file in 2028. Income in 2026 uses the 2026 brackets.
Are these brackets the tax I owe?
No. They apply to taxable income, which is income after the standard or itemized deduction and other deductions, including the new Schedule 1-A deductions. Credits then reduce the tax.
What is a marginal rate?
The rate applied to your last dollar of taxable income. Only the income within each bracket is taxed at that bracket's rate.
Do the new deductions lower my bracket?
They lower taxable income, so they can reduce your tax and may push part of your income into a lower bracket. The savings from a deduction is roughly the deduction times your marginal rate.
Sources and citations
Every dollar figure on this page was checked against the official pages below on November 14, 2026. If an agency updates its guidance, the agency page controls.