Official IRS figures
Federal Tax Brackets for 2027
The IRS published the 2027 tax brackets on November 5, 2026, in Rev. Proc. 2026-35. The thresholds below are those official figures, for income earned in tax year 2027.
Filing for 2026? Those brackets are different.
See the 2026 federal tax brackets →2026 vs 2027: single & MFJ
The rate structure is unchanged; only the dollar thresholds move. All columns are IRS figures: 2026 from Rev. Proc. 2025-32, 2027 from Rev. Proc. 2026-35.
| Rate | Single (2026) | Single (2027) | MFJ (2026) | MFJ (2027) |
|---|---|---|---|---|
| 10% | $0 – $12,400 | $0 – $12,800 | $0 – $24,800 | $0 – $25,600 |
| 12% | $12,401 – $50,400 | $12,801 – $52,025 | $24,801 – $100,800 | $25,601 – $104,050 |
| 22% | $50,401 – $105,700 | $52,026 – $109,125 | $100,801 – $211,400 | $104,051 – $218,250 |
| 24% | $105,701 – $201,775 | $109,126 – $208,325 | $211,401 – $403,550 | $218,251 – $416,650 |
| 32% | $201,776 – $256,225 | $208,326 – $264,550 | $403,551 – $512,450 | $416,651 – $529,100 |
| 35% | $256,226 – $640,600 | $264,551 – $661,375 | $512,451 – $768,700 | $529,101 – $793,650 |
| 37% | Over $640,600 | Over $661,375 | Over $768,700 | Over $793,650 |
2026: IRS Rev. Proc. 2025-32. 2027: IRS Rev. Proc. 2026-35.
2027 brackets — every filing status
| Rate | Single | Married filing jointly | Married filing separately | Head of household |
|---|---|---|---|---|
| 10% | $0 – $12,800 | $0 – $25,600 | $0 – $12,800 | $0 – $18,250 |
| 12% | $12,801 – $52,025 | $25,601 – $104,050 | $12,801 – $52,025 | $18,251 – $69,650 |
| 22% | $52,026 – $109,125 | $104,051 – $218,250 | $52,026 – $109,125 | $69,651 – $109,100 |
| 24% | $109,126 – $208,325 | $218,251 – $416,650 | $109,126 – $208,325 | $109,101 – $208,300 |
| 32% | $208,326 – $264,550 | $416,651 – $529,100 | $208,326 – $264,550 | $208,301 – $264,550 |
| 35% | $264,551 – $661,375 | $529,101 – $793,650 | $264,551 – $396,825 | $264,551 – $661,350 |
| 37% | Over $661,375 | Over $793,650 | Over $396,825 | Over $661,350 |
Source: IRS Rev. Proc. 2026-35, Tables 1-4. Qualifying surviving spouses use the married filing jointly column.
One filing status at a time, next to its 2026 bands: Single · Married Filing Jointly · Married Filing Separately · Head of Household
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Why the two lowest brackets use an earlier base year
The two lowest ceilings are indexed from 2016 prices, while every higher threshold is indexed from 2017 prices. OBBBA wrote that split into IRC § 1(j)(3)(B), and it is why those two brackets rose faster than the rest in 2026. The statute still applies it in 2027, which is part of how the lowest bracket reaches a single-filer ceiling of $12,800.
Source, and how our projection compared
Every 2027 threshold on this page is from IRS Rev. Proc. 2026-35, released November 5, 2026. Before that release this page showed a projection: each 2018 threshold in IRC § 1(j)(2) multiplied by the § 1(f)(3) cost-of-living ratio from BLS chained CPI-U. The BLS never published an October 2025 index, and the projection filled that month with the midpoint of September and November. Computed with October left out of the average instead, the same formula gives every official 2027 threshold for all four filing statuses; the interpolated projection had run slightly low.
Where else 2027 brackets show up
The 2027 long-term capital gains breakpoints on the capital gains tax rates 2027 reference are not taken from this page's brackets. Section 1(j)(5)(C) indexes their own dollar amounts separately, with calendar year 2017 as the base year. For the 2026 numbers, see the 2026 federal tax brackets reference.
Frequently asked questions
What are the tax brackets for 2027?
The same seven rates as 2026, 10/12/22/24/32/35/37%, with higher dollar thresholds. For single filers the 24% bracket starts above $109,125, up from $105,700 in 2026. These are the official IRS figures from Rev. Proc. 2026-35, released November 5, 2026, for tax year 2027 (returns filed in 2028).
Where do the 2027 bracket thresholds come from?
IRS Rev. Proc. 2026-35, Tables 1 through 4. The IRS sets them each year under IRC § 1(j)(3) and § 1(f): each threshold in the 2018 tables is multiplied by a cost-of-living ratio built from the chained CPI-U, and the increase is rounded down to a multiple of $50, or $25 for single and married filing separately filers.
Why do the two lowest brackets grow differently from the others?
They are indexed from an earlier base year. OBBBA changed IRC § 1(j)(3)(B) so that the ceilings of the two lowest brackets are measured against 2016 prices, while every higher threshold is measured against 2017 prices. That gives those two ceilings one more year of inflation in their ratio, which is where the larger 2026 increase came from. The 2027 thresholds keep the same structure.
What is the 37% top bracket threshold for 2027?
Taxable income over $661,375 for single filers and over $793,650 for married filing jointly. This is the top of the seven-bracket TCJA/OBBBA rate schedule (10/12/22/24/32/35/37%), which OBBBA made permanent; only the dollar thresholds change each year.
Are the 2027 brackets based on taxable income or gross income?
Taxable income — your adjusted gross income (AGI) minus your standard or itemized deduction and any other deduction taken after AGI (QBI, and the Schedule 1-A deductions for tips, overtime, car loan interest and seniors). The 2027 single-filer standard deduction is $16,600 (see the standard deduction 2027 reference), so that much income goes untaxed before the 10% bracket begins.
When did the IRS announce the 2027 tax brackets?
On November 5, 2026, in Rev. Proc. 2026-35, the IRS's annual inflation-adjustment revenue procedure (the 2026 brackets came from Rev. Proc. 2025-32, released October 9, 2025).
Sources
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