Official IRS figures
2027 Tax Brackets for Married Filing Separately
The IRS published the 2027 brackets on November 5, 2026, in Rev. Proc. 2026-35. The bands below are those official figures, shown next to the 2026 bands for married taxpayers filing separately. For the figures you file with now, see the 2026 tax brackets for married taxpayers filing separately.
2026 vs 2027
| Rate | 2026 taxable-income band | 2027 taxable-income band | Band ceiling rises by |
|---|---|---|---|
| 10% | $0 to $12,400 | $0 to $12,800 | $400 |
| 12% | $12,401 to $50,400 | $12,801 to $52,025 | $1,625 |
| 22% | $50,401 to $105,700 | $52,026 to $109,125 | $3,425 |
| 24% | $105,701 to $201,775 | $109,126 to $208,325 | $6,550 |
| 32% | $201,776 to $256,225 | $208,326 to $264,550 | $8,325 |
| 35% | $256,226 to $384,350 | $264,551 to $396,825 | $12,475 |
| 37% | Over $384,350 | Over $396,825 | — |
2026: IRS Rev. Proc. 2025-32. 2027: IRS Rev. Proc. 2026-35.
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2027 deductions for married taxpayers filing separately
Standard deduction
$16,600
$16,100 in 2026
Extra per condition, 65+ or blind
$1,700
$1,650 in 2026
Only taxable income above the deduction reaches the brackets. The standard deduction and the 65+/blind amount are also from Rev. Proc. 2026-35; the senior deduction is a fixed statutory amount for 2025 through 2028. See the standard deduction 2027 reference for every filing status.
Source, and how our projection compared
The 2027 bands are from IRS Rev. Proc. 2026-35, released November 5, 2026. Before that release this page projected them by multiplying each 2018 threshold in IRC § 1(j)(2) by the § 1(f)(3) cost-of-living ratio from BLS chained CPI-U. Computed with the never-published October 2025 index left out of the average, that formula gives every official 2027 threshold; the projection had interpolated October instead and ran slightly low.
Other filing statuses
Frequently asked questions
What are the 2027 tax brackets for married taxpayers filing separately?
Under IRS Rev. Proc. 2026-35, married taxpayers filing separately keep the seven rates from 10% through 37% in 2027, with the 10% band ending at $12,800 and the 37% rate starting above $396,825 of taxable income. The standard deduction is $16,600, up from $16,100 in 2026.
Are these 2027 brackets for married taxpayers filing separately official?
Yes. They are the IRS figures from Rev. Proc. 2026-35, the annual inflation-adjustment revenue procedure, released November 5, 2026 (the 2026 figures came from Rev. Proc. 2025-32). They apply to income earned in tax year 2027, reported on returns filed in 2028.
What is the 2027 standard deduction for married taxpayers filing separately?
$16,600, against $16,100 for 2026. Each qualifying condition — 65 or older, or blind — adds $1,700 ($1,650 in 2026).
Will I pay less tax in 2027 on the same income as married filing separately?
Usually a little, if your income does not rise. Every bracket ceiling and the standard deduction move up with inflation, so more of the same income is taxed at the lower rates. The rates themselves do not change: OBBBA made the 10/12/22/24/32/35/37% schedule permanent.
Sources
Related Calculators
Tax Brackets 2027
Official 2027 federal tax brackets for every filing status from IRS Rev. Proc. 2026-35, next to the 2026 thresholds
Standard Deduction 2027
Official 2027 amounts for all five filing statuses from IRS Rev. Proc. 2026-35, plus the 65+/blind add-on and the OBBBA senior bonus deduction, which is fixed by statute
Federal Income Tax Calculator
10–37% brackets, $16,100 standard deduction, progressive calculation
Tax Bracket Finder
Find your 2025 or 2026 marginal bracket, effective rate, taxable income, and room before the next bracket