The IRS has set the 2027 tax brackets. Here's what changes
The seven tax rates stay the same, but the income limits and standard deduction rise. These figures generally apply to returns filed in 2028.
Reviewed by Jackson on Nov 7, 2026. How we work
Quick answer
The IRS published its 2027 figures on November 5, 2026. The rates still run from 10% to 37%, while income limits rise. The standard deduction becomes $16,600 for single filers and $33,200 for married couples filing jointly.[1]
In this article
Why it mattersThe 2027 brackets for single filersThe 2027 brackets for married couples filing jointlyHow a bracket worksOther amounts that changeWhat you can doWhat we don't know yetWhat changedSourcesKey points
- The 2027 figures generally apply to tax returns filed in 2028, not the returns due next spring.[1]
- The top 37% rate starts above $661,375 for single filers and $793,650 for married couples filing jointly.[1]
- The standard deduction rises by $500 for single filers, $1,000 for joint filers and $775 for heads of household.[1][2]
- The maximum child tax credit rises by $100 to $2,300.[1]
Why it matters
These limits rise each year with inflation. They decide how much of your income falls under each rate, so a similar income can face a slightly different bill from one year to the next.[1]
The 2027 brackets for single filers
Income up to $12,800 is taxed at 10%. The 12% rate applies above that, 22% above $52,025, 24% above $109,125, 32% above $208,325, 35% above $264,550 and 37% above $661,375.[1]
The 2027 brackets for married couples filing jointly
Income up to $25,600 is taxed at 10%. The 12% rate applies above that, 22% above $104,050, 24% above $218,250, 32% above $416,650, 35% above $529,100 and 37% above $793,650.[1]
How a bracket works
Each rate applies only to the income inside its band, and the bands are based on taxable income, after deductions. By our calculation, a single filer with $60,000 of taxable income in 2027 would owe about $7,742 before any credits. The top slice is taxed at 22%, but the overall rate is about 13%.[1][3]
Other amounts that change
The refundable part of the child tax credit rises to $1,800. The annual gift tax exclusion rises from $19,000 to $20,000, and the estate tax exclusion rises from $15 million to $15.48 million. The maximum adoption credit reaches $18,250.[1]
Heads of household get a $24,925 standard deduction in 2027, and their bracket limits differ from those for other filers. The IRS sets out all of them in Revenue Procedure 2026-35.[1][3]
What you can do
- For returns you file next spring, use the 2026 figures, not these. The IRS has published those separately.[2][1]
- To find your bracket, start with taxable income after deductions, not your total pay.[1]
What we don't know yet
- How this affects your own bill, which depends on your income, credits and deductions. This is general information, not tax advice.
- Whether Congress changes any of these amounts before you file for 2027.
What changed
- Nov 7, 2026: First version.
Sources
- Internal Revenue Service: IRS releases tax inflation adjustments for tax year 2027 (accessed Nov 7, 2026)
- Internal Revenue Service: IRS releases tax inflation adjustments for tax year 2026 (accessed Nov 7, 2026)
- FedRateCalc: 2027 Tax Brackets and Standard Deductions (accessed Nov 7, 2026)
- Google Trends: Trending searches, United States (accessed Nov 7, 2026)