2027 tax brackets and standard deduction
The IRS published the 2027 figures on November 5, 2026 in Revenue Procedure 2026-35. Brackets rose about 3% for inflation. These apply to income earned in 2027 (returns filed in 2028) and to paycheck withholding from January 2027.
Standard deduction
| Filing status | 2026 | 2027 |
|---|---|---|
| Single or married filing separately | $16,100 | $16,600 |
| Married filing jointly | $32,200 | $33,200 |
| Head of household | $24,150 | $24,925 |
2027 tax brackets (taxable income)
| Rate | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 10% | $0 – $12,800 | $0 – $25,600 | $0 – $18,250 |
| 12% | $12,800 – $52,025 | $25,600 – $104,050 | $18,250 – $69,650 |
| 22% | $52,025 – $109,125 | $104,050 – $218,250 | $69,650 – $109,100 |
| 24% | $109,125 – $208,325 | $218,250 – $416,650 | $109,100 – $208,300 |
| 32% | $208,325 – $264,550 | $416,650 – $529,100 | $208,300 – $264,550 |
| 35% | $264,550 – $661,375 | $529,100 – $793,650 | $264,550 – $661,350 |
| 37% | over $661,375 | over $793,650 | over $661,350 |
2026 tax brackets, for comparison
| Rate | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 10% | $0 – $12,400 | $0 – $24,800 | $0 – $17,700 |
| 12% | $12,400 – $50,400 | $24,800 – $100,800 | $17,700 – $67,450 |
| 22% | $50,400 – $105,700 | $100,800 – $211,400 | $67,450 – $105,700 |
| 24% | $105,700 – $201,775 | $211,400 – $403,550 | $105,700 – $201,750 |
| 32% | $201,775 – $256,225 | $403,550 – $512,450 | $201,750 – $256,200 |
| 35% | $256,225 – $640,600 | $512,450 – $768,700 | $256,200 – $640,600 |
| 37% | over $640,600 | over $768,700 | over $640,600 |
2027 paycheck withholding tables (preliminary)
Employers don't use the brackets directly. They use the IRS percentage-method tables in Publication 15-T, which build in the standard deduction. The final 2027 publication usually comes out in December; these rows are built with the IRS's own method from the official 2027 brackets (the same method reproduces every 2026 row exactly). Annual amounts, Form W-4 from 2020 or later, Step 2 box not checked:
Single or married filing separately
| Adjusted wages at least | But less than | Tentative withholding | Plus % of excess |
|---|---|---|---|
| $8,000 | $20,800 | $0.00 | 1% |
| $20,800 | $60,025 | $1,280.00 | 12% |
| $60,025 | $117,125 | $5,987.00 | 22% |
| $117,125 | $216,325 | $18,549.00 | 24% |
| $216,325 | $272,550 | $42,357.00 | 32% |
| $272,550 | $669,375 | $60,349.00 | 35% |
| $669,375 | — | $199,237.75 | 37% |
Married filing jointly
| Adjusted wages at least | But less than | Tentative withholding | Plus % of excess |
|---|---|---|---|
| $20,300 | $45,900 | $0.00 | 1% |
| $45,900 | $124,350 | $2,560.00 | 12% |
| $124,350 | $238,550 | $11,974.00 | 22% |
| $238,550 | $436,950 | $37,098.00 | 24% |
| $436,950 | $549,400 | $84,714.00 | 32% |
| $549,400 | $813,950 | $120,698.00 | 35% |
| $813,950 | — | $213,290.50 | 37% |
Head of household
| Adjusted wages at least | But less than | Tentative withholding | Plus % of excess |
|---|---|---|---|
| $16,325 | $34,575 | $0.00 | 1% |
| $34,575 | $85,975 | $1,825.00 | 12% |
| $85,975 | $125,425 | $7,993.00 | 22% |
| $125,425 | $224,625 | $16,672.00 | 24% |
| $224,625 | $280,875 | $40,480.00 | 32% |
| $280,875 | $677,675 | $58,480.00 | 35% |
| $677,675 | — | $197,360.00 | 37% |
Questions
What is the 2027 standard deduction?
$16,600 for single filers and married filing separately, $33,200 for married filing jointly and $24,925 for heads of household (IRS Rev. Proc. 2026-35).
What are the 2027 federal tax brackets for a single filer?
10% up to $12,800; 12% to $52,025; 22% to $109,125; 24% to $208,325; 32% to $264,550; 35% to $661,375; 37% above that.
What is the 2027 Social Security wage base?
$192,300, up from $184,500 in 2026. The employee pays 6.2% up to that amount, at most $11,922.60.
See your 2027 paycheck → · What changes in 2027 · Payroll tax rates by state