2027 Tax Brackets, Standard Deduction, and Other Key Numbers (Projected)
Projected 2027 tax brackets: the standard deduction rises to $16,600 single and $33,200 joint, and brackets move up about 3.2%. 2026 vs. 2027 side by side.
The short version
- The IRS has not released 2027 tax brackets yet; it usually does in late October or early November. These are projections from Bloomberg Tax and Wolters Kluwer, which agree on almost every figure.
- Brackets rise about 3.2% — more than 2026’s 2.7% — and the seven rates (10% to 37%) stay the same.
- The standard deduction is projected at $16,600 for single filers, $33,200 for married couples filing jointly, and about $24,950 for heads of household.
- A single filer earning $75,000 would owe about $280 less federal income tax in 2027 than in 2026 on the same pay.
- Some 2027 numbers are already certain: the $40,804 SALT cap, the $6,000 senior deduction, and the $25,000 tips and $12,500 overtime deduction caps.
Projected figures — the IRS hasn’t published 2027 numbers yet
As of October 17, 2026, the IRS has not released its tax year 2027 inflation adjustments. It typically does so in late October or early November (the 2026 figures came out October 9, 2025). The 2027 numbers below are projections from Bloomberg Tax and Wolters Kluwer, which match on nearly every line. We will replace them with the official figures as soon as the IRS publishes.
Every year the IRS raises the income thresholds for each tax bracket, the standard deduction, and dozens of other amounts to keep inflation from pushing people into higher brackets. For 2027 the adjustment is projected at about 3.2%, larger than the 2.7% increase for 2026. These are the brackets that apply to income you earn in 2027 — the return you file in early 2028.
Projected 2027 federal income tax brackets
The seven rates stay the same — 10%, 12%, 22%, 24%, 32%, 35%, and 37% — after the One Big Beautiful Bill Act made them permanent. Only the income ranges move. The figures are taxable income: what is left after the standard deduction (or itemized deductions) and pre-tax contributions.
Single filers
| Rate | 2026 taxable income | 2027 taxable income (projected) |
|---|---|---|
| 10% | $0 – $12,400 | $0 – $12,800 |
| 12% | $12,401 – $50,400 | $12,801 – $52,025 |
| 22% | $50,401 – $105,700 | $52,026 – $109,125 |
| 24% | $105,701 – $201,775 | $109,126 – $208,325 |
| 32% | $201,776 – $256,225 | $208,326 – $264,550 |
| 35% | $256,226 – $640,600 | $264,551 – $661,375 |
| 37% | Over $640,600 | Over $661,375 |
Married filing jointly
| Rate | 2026 taxable income | 2027 taxable income (projected) |
|---|---|---|
| 10% | $0 – $24,800 | $0 – $25,600 |
| 12% | $24,801 – $100,800 | $25,601 – $104,050 |
| 22% | $100,801 – $211,400 | $104,051 – $218,250 |
| 24% | $211,401 – $403,550 | $218,251 – $416,650 |
| 32% | $403,551 – $512,450 | $416,651 – $529,100 |
| 35% | $512,451 – $768,700 | $529,101 – $793,650 |
| 37% | Over $768,700 | Over $793,650 |
Head of household
| Rate | 2026 taxable income | 2027 taxable income (projected) |
|---|---|---|
| 10% | $0 – $17,700 | $0 – $18,250 |
| 12% | $17,701 – $67,450 | $18,251 – $69,650 |
| 22% | $67,451 – $105,700 | $69,651 – $109,100 |
| 24% | $105,701 – $201,750 | $109,101 – $208,300 |
| 32% | $201,751 – $256,200 | $208,301 – $264,550 |
| 35% | $256,201 – $640,600 | $264,551 – $661,350 |
| 37% | Over $640,600 | Over $661,350 |
Notice that the bottom two brackets rise a little faster than the rest. The 2025 tax law reset the inflation base year for the 10% and 12% thresholds, so they get a slightly larger bump each year. Remember, too, that a bracket only applies to the income inside it — moving into the 22% bracket doesn’t mean all your income is taxed at 22%.
Projected 2027 standard deduction
| Filing status | 2026 | 2027 (projected) | Change |
|---|---|---|---|
| Single or married filing separately | $16,100 | $16,600 | +$500 |
| Married filing jointly | $32,200 | $33,200 | +$1,000 |
| Head of household | $24,150 | $24,950* | +$800 |
| Additional amount, 65+ or blind (single or HoH) | $2,050 | $2,100 | +$50 |
| Additional amount, 65+ or blind (married, per person) | $1,650 | $1,700 | +$50 |
*Head of household is the one line where the projections disagree: Wolters Kluwer projects $24,950, Bloomberg Tax’s unrounded calculation is $24,925 (it expects the IRS may round to $24,950), and Thomson Reuters projects $24,900. People 65 and older can also claim the separate $6,000 senior deduction through 2028, on top of the standard deduction and the additional amount above.
What the new brackets mean for your tax bill
Because the brackets and standard deduction rise, the same paycheck generally owes a little less federal income tax in 2027 than in 2026. Here is the projected difference on wage income, assuming the standard deduction and no credits:
| Filer and income | 2026 tax | 2027 tax (projected) | Savings |
|---|---|---|---|
| Single, $50,000 | $3,820 | $3,752 | $68 |
| Single, $75,000 | $7,670 | $7,390 | $281 |
| Single, $120,000 | $17,570 | $17,290 | $281 |
| Single, $250,000 | $51,304 | $50,381 | $923 |
| Head of household, $60,000 | $3,948 | $3,841 | $107 |
| Married filing jointly, $100,000 | $7,640 | $7,504 | $136 |
| Married filing jointly, $150,000 | $15,340 | $14,779 | $561 |
| Married filing jointly, $300,000 | $49,468 | $48,750 | $718 |
If you get a raise roughly in line with inflation, your tax bill will rise only about as fast as your pay. Your employer’s payroll system picks up the new withholding tables automatically in January, but it’s worth checking your W-4 if your income or family situation changes. See your 2026 picture now with the income tax calculator.
Projected 2027 capital gains tax brackets
Long-term capital gains and qualified dividends are taxed at 0%, 15%, or 20%, depending on your total taxable income. The 20% rate applies above the 15% ceiling, and the separate 3.8% net investment income tax still starts at $200,000 (single) and $250,000 (joint), which are not indexed.
| Filing status | 0% up to (2026) | 0% up to (2027) | 15% up to (2026) | 15% up to (2027) |
|---|---|---|---|---|
| Single | $49,450 | $51,050 | $545,500 | $563,200 |
| Married filing jointly | $98,900 | $102,100 | $613,700 | $633,600 |
| Head of household | $66,200 | $68,350 | $579,600 | $598,400 |
Estimate the tax on a sale with the capital gains tax calculator.
Gift and estate tax, AMT, and the child tax credit
| Item | 2026 | 2027 (projected) |
|---|---|---|
| Annual gift tax exclusion (per recipient) | $19,000 | $20,000 |
| Estate and lifetime gift tax exemption | $15,000,000 | $15,480,000 |
| Annual gifts to a non-citizen spouse | $194,000 | $201,000 |
| AMT exemption — single / head of household | $90,100 | $93,000 |
| AMT exemption — married filing jointly | $140,200 | $144,700 |
| AMT exemption phase-out begins — single / HoH | $500,000 | ~$516,000 |
| AMT exemption phase-out begins — joint | $1,000,000 | ~$1,032,000 |
| Child tax credit (per child) | $2,200 | $2,300 |
| Refundable portion of child tax credit | $1,700 | $1,800 |
The gift exclusion only moves in $1,000 steps, so 2027 would be its first increase since 2025. The child tax credit has been indexed to inflation since the 2025 tax law but only moves in $100 steps, so the larger 2027 adjustment is projected to give it its first increase, to $2,300; the income levels where it starts phasing out ($200,000 single, $400,000 joint) are fixed by law. The projections for the AMT phase-out start differ by a few hundred dollars between publishers, so we show them rounded.
2027 numbers that are already certain
Some 2027 amounts are fixed by statute or have already been published by the IRS, so they won’t change when the full inflation release arrives:
| Item | 2026 | 2027 | Why it’s certain |
|---|---|---|---|
| SALT deduction cap | $40,400 | $40,804 | Rises 1% a year by law through 2029 |
| SALT cap phase-out starts (MAGI) | $505,000 | $510,050 | Rises 1% a year by law |
| Senior deduction (65+) | $6,000 | $6,000 | Fixed amount for 2025–2028 |
| No tax on tips — deduction cap | $25,000 | $25,000 | Fixed amount for 2025–2028 |
| No tax on overtime — deduction cap | $12,500 ($25,000 joint) | $12,500 ($25,000 joint) | Fixed amount for 2025–2028 |
| HSA contribution limit (self-only / family) | $4,400 / $8,750 | $4,500 / $9,000 | Published in Rev. Proc. 2026-24 |
Why the official numbers could differ slightly
The tax code sets each year’s adjustment from the average chained CPI over the 12 months ending in August. For 2027 that window includes October 2025 — a month for which the Bureau of Labor Statistics never published a CPI because of the government shutdown. Bloomberg Tax, Wolters Kluwer, and Thomson Reuters all averaged the 11 months that were published. The IRS hasn’t said how it will handle the gap.
Analysts who tested the alternatives found the standard deduction comes out the same either way, while some high-dollar thresholds (like the top of the 15% capital gains bracket) could land $50 to several hundred dollars lower. If you are planning a Roth conversion or harvesting gains right up to a bracket line, leave a cushion of at least $1,000 until the official figures are out.
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Frequently Asked Questions
Has the IRS released the 2027 tax brackets?
Not as of October 17, 2026. The IRS usually publishes next year’s inflation adjustments in late October or early November. Until then, the figures available are projections from tax publishers like Bloomberg Tax and Wolters Kluwer, which agree on nearly every bracket.
What is the standard deduction for 2027?
It is projected at $16,600 for single filers and married people filing separately, $33,200 for married couples filing jointly, and about $24,950 for heads of household, up from $16,100, $32,200, and $24,150 in 2026.
What are the 2027 tax brackets for married filing jointly?
Projected: 10% up to $25,600 of taxable income; 12% to $104,050; 22% to $218,250; 24% to $416,650; 32% to $529,100; 35% to $793,650; and 37% above that.
How much are the 2027 tax brackets going up?
About 3.2%, based on chained CPI inflation from September 2025 through August 2026, compared with a 2.7% increase for 2026. The 10% and 12% thresholds rise slightly faster because of a base-year change in the 2025 tax law.
Do the 2027 brackets apply to the taxes I file in 2027?
No. The return you file in early 2027 covers 2026 income and uses the 2026 brackets. The 2027 brackets apply to income earned in 2027, reported on the return you file in 2028 — though they affect your paycheck withholding starting in January 2027.
Sources
- IRS — Rev. Proc. 2025-32 / IR-2025-103: tax year 2026 inflation adjustments (official 2026 figures)
- Bloomberg Tax — New projections give tax professionals an early start on 2027 planning (Sept. 11, 2026; corrected Sept. 22)
- Bloomberg Tax — 2027 Projected U.S. Tax Rates special report
- Wolters Kluwer (CCH) — Projected 2027 federal tax brackets (Sept. 18, 2026)
- Thomson Reuters Checkpoint — Key 2027 figures calculated from inflation data (Sept. 11, 2026)
- Taxgirl — Your first look at 2027 tax brackets, standard deduction amounts, and more (summary of the Bloomberg Tax report)
This article is for general education and is not financial, tax, or legal advice. Figures reflect published IRS and SSA amounts as of the date above; verify current limits with the linked sources or a qualified professional before acting.
About the author
David Miles is the founder of FigureMoney and builds independent, source-backed personal-finance tools across the Modern Site Builders network. Every calculator and guide cites the IRS, SSA, or primary research behind its numbers.
Calculators in this guide
Income Tax Calculator
Estimate your income tax, effective and marginal tax rate, and see how much you owe in each tax bracket.
W-4 Withholding Calculator
See how much federal tax is withheld from each paycheck, whether you’ll owe or get a refund, and what to put on W-4 Steps 3 and 4.
Capital Gains Tax Calculator
Estimate the federal tax on a stock or property sale, compare short-term vs long-term rates, and include the 3.8% NIIT.
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