Standard deduction, single
$16,600
$16,100 in 2026
Married filing jointly
$33,200
$32,200 in 2026
10% bracket, single
to $12,800
to $12,400 in 2026
37% rate starts, single
$661,375
$640,600 in 2026
2027 figures are Thomson Reuters Checkpoint projections (September 11, 2026); Bloomberg Tax projects the same single and joint amounts. 2026 figures from IRS Rev. Proc. 2025-32.
2027 tax bracket calculator: what you'd pay next year
Household wages if married filing jointly, after any pre-tax 401(k)
Federal income tax, 2027 (projected)
$12,890
22% bracket, 12.9% of wages
Same wages in 2026
$13,170
22% bracket
Less tax with no raise
$281
About $11 per biweekly paycheck
| Rate | 2026 taxable income | 2027 (projected) |
|---|---|---|
| Standard deduction | $16,100 | $16,600 |
| 10% | $0 to $12,400 | $0 to $12,800 |
| 12% | $12,400 to $50,400 | $12,800 to $52,025 |
| 22% | $50,400 to $105,700 | $52,025 to $109,125 |
| 24% | $105,700 to $201,775 | $109,125 to $208,325 |
| 32% | $201,775 to $256,225 | $208,325 to $264,550 |
| 35% | $256,225 to $640,600 | $264,550 to $661,375 |
| 37% | Over $640,600 | Over $661,375 |
2027 figures are Thomson Reuters Checkpoint projections until the IRS publishes its revenue procedure. Regular federal income tax after the standard deduction only: no credits, itemized deductions, state tax or FICA. PayMetric Labs' own modeled estimate.
How the 2027 tax brackets are set
Congress sets the rates. Inflation sets the income ranges. Each year the IRS raises every bracket threshold, the standard deduction and about 60 other amounts by the change in the chained consumer price index (C-CPI-U) over the 12 months to August. Most amounts are then rounded down to a multiple of $25 or $50. Without that indexing, a cost-of-living raise would slowly push you into higher brackets while your real pay stood still. Economists call that bracket creep.
For 2027 the adjustment works out at about 3.2%, up from 2.7% for 2026, because prices rose faster through 2026. The projections carry one unusual caveat: BLS published no October 2025 index during the government shutdown, so forecasters averaged 11 months instead of 12. How the IRS treats that gap could nudge a threshold by $25 or $50 either way.
The rates won't change. The One Big Beautiful Bill Act made the 2017 rate structure permanent, so 2027 keeps the same seven rates from 10% to 37%. It also raised the standard deduction, which is why 2026's jumped to $16,100.
Projected 2027 tax brackets for every filing status
Taxable income is your income after the standard deduction (or itemized deductions). Each rate applies only to the slice of income inside its range.
| Rate | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 10% | $0 to $12,800 | $0 to $25,600 | $0 to $18,250 |
| 12% | $12,800 to $52,025 | $25,600 to $104,050 | $18,250 to $69,650 |
| 22% | $52,025 to $109,125 | $104,050 to $218,250 | $69,650 to $109,100 |
| 24% | $109,125 to $208,325 | $218,250 to $416,650 | $109,100 to $208,300 |
| 32% | $208,325 to $264,550 | $416,650 to $529,100 | $208,300 to $264,550 |
| 35% | $264,550 to $661,375 | $529,100 to $793,650 | $264,550 to $661,350 |
| 37% | Over $661,375 | Over $793,650 | Over $661,350 |
| Standard deduction | $16,600 | $33,200 | $24,900 |
Source: Thomson Reuters Checkpoint projection. The 2026 tables are in Rev. Proc. 2025-32.
What wider 2027 brackets are worth to you
Same wages in both years, standard deduction, no credits. Federal income tax only, PayMetric Labs' own modeled estimate:
| Wages and status | 2026 tax | 2027 (projected) | Saving |
|---|---|---|---|
| $60,000, single | $5,020 | $4,952 | $68 |
| $100,000, single | $13,170 | $12,890 | $281 |
| $100,000, head of household | $9,588 | $9,192 | $396 |
| $150,000, married filing jointly | $15,340 | $14,779 | $561 |
| $250,000, single | $51,304 | $50,381 | $923 |
| $250,000, married filing jointly | $37,468 | $36,779 | $689 |
The saving is modest and grows with income, because higher earners have more income sitting in the bands that moved. One case stands out: a married couple on $250,000 drops from the 24% to the 22% bracket, since the 22% band now runs to $218,250 of taxable income.
Getting a raise? Say you are single on $100,000 and get 3% for 2027, to $103,000. Federal income tax goes from $13,170 to $13,550, so you keep $2,621 of the $3,000, about 13% tax on the raise against your 22% bracket rate. Indexing absorbs part of it. Our take-home calculator adds FICA and state tax.
Check your 2026 paycheck while the year is still open
Federal, state and FICA on your actual pay frequency.
When the 2027 brackets reach your paycheck
Payroll systems load the new withholding tables for the first paycheck dated in January 2027, so most people see a small rise in take-home pay without doing anything. Your W-4 carries over unless you change it. If you adjusted Step 4(c) this autumn to catch up on 2026 withholding, take that amount off in January, as our W-4 guide explains.
Two other sets of 2027 numbers arrive around the same time. The Social Security wage base and COLA come from SSA on October 14 (see our Social Security 2027 guide). The 401(k) and IRA contribution limits come in a separate IRS notice, usually in November.
Contractors paying quarterly estimates use the new brackets from their first 2027 payment, due April 15. Until then, the 2026 schedule still applies to the January 15 payment.
2027 tax bracket questions
When will the IRS release the 2027 tax brackets?
The IRS hasn't said. It publishes the inflation adjustments in a revenue procedure, usually in October or November; the 2026 figures came out on October 9, 2025. This page switches to the official numbers the day they appear.
What is the standard deduction for 2027?
Projected at $16,600 for single filers (up $500), $33,200 for married couples filing jointly (up $1,000) and about $24,900 for heads of household. Bloomberg Tax puts the head of household figure at $24,925, possibly $24,950 after IRS rounding.
Do I use the 2027 brackets for the return I file in April 2027?
No. The return you file in early 2027 covers the 2026 tax year, so it uses the 2026 brackets. The 2027 brackets set withholding on your paychecks from January 2027 and apply to the return you file in 2028.
Will the tax rates themselves change in 2027?
No. The seven rates stay at 10%, 12%, 22%, 24%, 32%, 35% and 37%. The One Big Beautiful Bill Act made them permanent in 2025. Only the income ranges and the standard deduction move with inflation.
If a raise puts me in a higher bracket, does all my income get taxed more?
No, and this is why tax sometimes looks wrong. Only the dollars above the bracket threshold are taxed at the higher rate. A raise that crosses into the 24% bracket adds 24% tax on the part above the line, not on your whole salary. You always keep more of a raise than you had before it.
Why do sites show different 2027 numbers?
They are projections from different firms. The IRS indexes with the chained CPI from September to August and rounds most amounts down to the nearest $25 or $50, and small differences in the inputs can flip a rounding step. This year's projections also had to work around a missing October 2025 index, because BLS didn't publish one during the government shutdown.
Does the bracket change affect Social Security or Medicare tax?
No. FICA is a flat 7.65% up to the Social Security wage base, which follows wage growth rather than prices and is announced by SSA on October 14. Our Social Security 2027 guide covers it.
Should I move income or deductions between 2026 and 2027?
The bracket shift alone is rarely a reason to. About 3% wider brackets save most filers a few hundred dollars at most. Timing a bonus, a Roth conversion or a large deduction matters more when your income itself will be very different from one year to the next.
Methodology and limits
2026 brackets and standard deductions come from IRS Rev. Proc. 2025-32 and the IRS release of October 9, 2025. Until the IRS publishes, 2027 figures are the Thomson Reuters Checkpoint projection of September 11, 2026, cross-checked against Bloomberg Tax's projection of September 5, 2026. Both agree on the single and joint figures. Checked October 4, 2026.
Tax figures are regular federal income tax on wages after the standard deduction. They leave out credits such as the child tax credit, itemized deductions, the new overtime, tips and senior deductions, capital gains rates, state tax and FICA. This is general information, not tax advice.