2027 Tax Brackets and Standard Deduction: IRS Status, 2026 Rates
The IRS had not published 2027 brackets as of October 22, 2026. Here are the official 2026 tables, the leading 2027 projections and what to do before year-end.
Updated October 2026. As of October 22, 2026, the IRS has not yet published its official tax year 2027 brackets and standard deduction. This guide gives you the official 2026 figures you will use when you file next spring, the most widely cited projections for 2027 (clearly labeled as estimates), and what to do with both numbers before year-end.
Quick answer: For your 2026 return (filed in 2027), the standard deduction is $16,100 for single filers, $32,200 for married couples filing jointly and $24,150 for heads of household, with seven rates from 10% to 37%. Official 2027 figures had not been released when this was written; Bloomberg Tax projects a 2027 standard deduction of about $16,600 (single) and $33,200 (joint). We will treat 2027 numbers as estimates until the IRS confirms them.
Key Takeaways
- The IRS announced 2026 inflation adjustments on October 9, 2025 (Revenue Procedure 2025-32). Those numbers apply to the return you file in early 2027.
- The 2027 adjustments had not appeared in the IRS newsroom as of October 21, 2026. Watch for them in the coming weeks.
- The seven tax rates (10%, 12%, 22%, 24%, 32%, 35%, 37%) were made permanent by the 2025 tax law, so only the income thresholds change each year.
- Projections put the 2027 inflation adjustment at roughly 3.2%, which would lift every bracket threshold and the standard deduction modestly.
- Use the 2026 tables for year-end planning now, and update your 2027 withholding once the IRS publishes the final numbers.
Have the 2027 Tax Brackets Been Released?
Not yet, at least as of this update. The IRS newsroom listed no 2027 inflation-adjustment release through October 21, 2026. The IRS typically announces next year’s brackets, standard deduction and dozens of other inflation-adjusted amounts in the fall through a revenue procedure and a news release. Last year’s version, covering tax year 2026, came out on October 9, 2025.
Until the IRS publishes, anything you read about “2027 tax brackets” is a projection. Projections from established tax publishers tend to be close, because the math is formula-driven: the IRS applies a chained consumer price index adjustment and rounds the results. But they are not official, and small rounding differences are common. One projection also notes that a gap in published inflation data from late 2025 could nudge final thresholds slightly.
The safest approach: plan with the confirmed 2026 numbers, look at the 2027 projections for a sense of direction, and check the IRS tax rates and brackets page once the official release lands.
Official 2026 Tax Brackets (for the Return You File in 2027)
These are the confirmed figures from the IRS’s October 2025 announcement and Revenue Procedure 2025-32. They apply to income you earn from January 1 through December 31, 2026.
| Rate | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 10% | $0 to $12,400 | $0 to $24,800 | $0 to $17,700 |
| 12% | $12,401 to $50,400 | $24,801 to $100,800 | $17,701 to $67,450 |
| 22% | $50,401 to $105,700 | $100,801 to $211,400 | $67,451 to $105,700 |
| 24% | $105,701 to $201,775 | $211,401 to $403,550 | $105,701 to $201,750 |
| 32% | $201,776 to $256,225 | $403,551 to $512,450 | $201,751 to $256,200 |
| 35% | $256,226 to $640,600 | $512,451 to $768,700 | $256,201 to $640,600 |
| 37% | Over $640,600 | Over $768,700 | Over $640,600 |
The thresholds apply to taxable income, which is your income after the standard deduction (or itemized deductions) and other deductions. They are not applied to your gross salary.
2026 standard deduction
| Filing status | 2025 standard deduction | 2026 standard deduction |
|---|---|---|
| Single or married filing separately | $15,750 | $16,100 |
| Married filing jointly | $31,500 | $32,200 |
| Head of household | $23,625 | $24,150 |
The 2025 amounts reflect the increase enacted in July 2025, which applied retroactively to 2025. Taxpayers who are 65 or older or blind get an additional standard deduction on top of these figures; for 2026 Revenue Procedure 2025-32 sets it at $1,650 per qualifying person, or $2,050 if you are unmarried and not a surviving spouse.
The separate senior deduction
The 2025 tax law also created a temporary deduction of up to $6,000 per person for taxpayers age 65 and older, available whether you itemize or not, for tax years 2025 through 2028. It phases out at 6% of income above $75,000 for single filers and $150,000 for joint filers. This is in addition to the regular extra standard deduction for age.
Projected 2027 Tax Brackets and Standard Deduction
The figures below are projections, not IRS numbers. They come from Bloomberg Tax’s annual forecast, as reported in September 2026, which assumes an inflation adjustment of roughly 3.2%. Other forecasters land within a few dollars to a few hundred dollars of these numbers.
| Item (projected 2027) | Single | Married filing jointly | Head of household |
|---|---|---|---|
| Standard deduction | About $16,600 | About $33,200 | About $24,925 to $24,950 |
| Top of 10% bracket | About $12,800 | About $25,600 | About $18,250 |
| 37% rate starts above | About $661,375 | About $793,650 | About $661,350 |
What will not change: the rates themselves. The seven brackets of 10%, 12%, 22%, 24%, 32%, 35% and 37% were made permanent by the 2025 legislation, so 2027 brings new dollar thresholds, not new percentages. If you see a website showing “new 2027 tax rates,” treat it with suspicion.
We will not publish a full projected 2027 table for every bracket, because the middle thresholds are the most sensitive to rounding and the official release should be only weeks away. When it arrives, the full table will be in the IRS revenue procedure for tax year 2027.
How the Annual Inflation Adjustment Works
Each year the IRS takes the prior year’s dollar thresholds and increases them by a cost-of-living factor based on the chained consumer price index for all urban consumers (chained CPI-U), measured over a fixed 12-month window that ends in August. The results are then rounded down, usually to the nearest $25 or $50 depending on the item. That is why the published thresholds have odd-looking numbers such as $201,775.
A few practical consequences follow from that formula:
- Increases track inflation, not wages. If your pay rises faster than prices, more of your income can drift into higher brackets over time.
- Not every number moves. Some amounts in the tax code are fixed in dollars and are not indexed, such as the $75,000 and $150,000 income thresholds where the senior deduction starts to phase out.
- Projections are usually close. Because the inputs are published government data, forecasters can calculate expected thresholds weeks before the IRS. The final numbers can still differ through rounding.
To see how much things moved last year, compare 2025 and 2026. The top of the 10% bracket for single filers rose from $11,925 to $12,400, and the point where the 37% rate begins rose from $626,350 to $640,600. For married couples filing jointly, the 37% threshold went from $751,600 to $768,700. The full detail is in Revenue Procedure 2025-32.
Other Key 2026 Inflation-Adjusted Amounts
The same IRS release adjusted more than 60 tax provisions. These are the ones most small-business owners and households ask about:
| Item | 2026 amount |
|---|---|
| Annual gift tax exclusion (per recipient) | $19,000 |
| Estate tax basic exclusion | $15,000,000 |
| Health FSA salary reduction limit | $3,400 (carryover up to $680, if the plan allows) |
| Qualified transportation and parking benefit | $340 per month |
| Maximum Earned Income Tax Credit (3+ children) | $8,231 |
| AMT exemption | $90,100 unmarried; $140,200 married filing jointly |
| Adoption credit | Up to $17,670 (up to $5,120 refundable) |
| Foreign earned income exclusion | $132,900 |
Retirement-plan and HSA contribution limits are not in this release. The IRS announces them separately: 2027 HSA limits were published in late spring 2026 (Revenue Procedure 2026-24), while 2027 401(k) and IRA limits are usually announced in late October or November.
Worked Example: How Brackets Actually Apply
The single most common misunderstanding about brackets is that moving into a higher bracket raises the tax on all your income. It does not. Each rate applies only to the slice of income inside that bracket.
Take an illustrative single filer with $75,000 of wages in 2026 and no other income or deductions besides the standard deduction:
- Taxable income: $75,000 minus the $16,100 standard deduction = $58,900.
- First $12,400 taxed at 10% = $1,240.
- Next $38,000 (from $12,400 to $50,400) taxed at 12% = $4,560.
- Remaining $8,500 (from $50,400 to $58,900) taxed at 22% = $1,870.
- Total federal income tax before credits: $7,670.
This person is “in the 22% bracket,” but only $8,500 of income is taxed at 22%. Their effective rate on total wages is about 10.2%. That is also why a raise never reduces take-home pay because of income tax brackets alone. (Phase-outs of specific credits and deductions are a separate matter and can create higher effective marginal rates in narrow income ranges.)
If the 2027 projections hold and this person’s wages stay flat at $75,000, a higher standard deduction and wider brackets would reduce their 2027 federal tax slightly. If their pay rises roughly in line with inflation, their tax would rise roughly in line too.
What This Means for You Before December 31, 2026
Bracket thresholds are most useful as a planning tool. A few moves to consider before the year closes:
- Estimate your 2026 taxable income now. If you are close to the top of a bracket, a pre-tax retirement contribution or an HSA contribution could keep more income in the lower bracket.
- Time income and expenses if you run a business. Cash-basis businesses can sometimes defer invoicing or accelerate deductible purchases. Do this for real business reasons, not just tax ones.
- Bunch itemized deductions. With a $32,200 joint standard deduction, many households only benefit from itemizing in years when they concentrate charitable gifts or other deductions.
- Check your withholding. Use the IRS Tax Withholding Estimator or your payroll provider’s tool, especially if you had a job change, side income or a big bonus.
- Make your fourth-quarter estimated payment. Self-employed people and business owners usually owe the final 2026 estimate by mid-January 2027; confirm the exact date on the IRS estimated tax page.
What to Do When the Official 2027 Numbers Arrive
- Compare against the projections. Expect small differences. If a figure changes by more than a few hundred dollars, look for an explanation in the IRS release.
- Update payroll. Employers and payroll services will load new withholding tables for January 2027. If you run your own payroll, confirm your software has the 2027 tables before the first pay date.
- Review your W-4. Employees whose situation changed in 2026 should file a new Form W-4 in January.
- Reset estimated taxes. Self-employed taxpayers can use the new brackets to set 2027 quarterly estimates. Many use the prior-year safe harbor instead, which bases payments on 2026 tax.
Frequently Asked Questions
When will the IRS release the 2027 tax brackets?
The IRS usually publishes next year’s inflation adjustments in the fall. The 2026 figures were released on October 9, 2025. As of October 21, 2026, the 2027 release had not appeared in the IRS newsroom, so check irs.gov for the announcement.
Which brackets do I use for my 2026 tax return?
Use the 2026 brackets and the 2026 standard deduction ($16,100 single, $32,200 married filing jointly, $24,150 head of household). The 2027 figures apply to income earned in 2027 and the return you file in 2028.
Are the 2027 tax rates changing?
No rate change is scheduled. The 2025 tax law made the 10% to 37% rate structure permanent. Only the income thresholds are adjusted for inflation each year.
What is the projected 2027 standard deduction?
Bloomberg Tax projects about $16,600 for single filers, $33,200 for married couples filing jointly and roughly $24,925 to $24,950 for heads of household. These are estimates until the IRS announces official amounts.
Does moving into a higher bracket mean all my income is taxed more?
No. Only the income above each threshold is taxed at the higher rate. In the example above, a single filer with $58,900 of taxable income in 2026 pays 22% on just $8,500 of it.
Is the $6,000 senior deduction the same as the extra standard deduction for age 65?
No. They are separate. The extra standard deduction for age or blindness has existed for decades; the $6,000 senior deduction is a newer, temporary deduction for tax years 2025 through 2028 that phases out at higher incomes.
Bookmark This and Check Back
For the return you file in early 2027, the 2026 numbers above are final, so you can plan with confidence today. For 2027, keep the projections in pencil until the IRS publishes its revenue procedure, then update withholding and estimates. Tax rules change and individual situations vary, so confirm figures on irs.gov and talk to a CPA or enrolled agent before making large decisions.
