US Tax Brackets: 2026 vs 2027
The seven federal income tax rates (10% to 37%) are unchanged for 2027 — but every bracket is wider, and the standard deduction is higher. Here are the official IRS figures for 2026 and 2027 side by side, for single filers and married couples filing jointly.
Single filers — taxable income
| Rate | 2026 | 2027 |
|---|---|---|
| 10% | $0 – $12,400 | $0 – $12,800 |
| 12% | $12,400 – $50,400 | $12,800 – $52,025 |
| 22% | $50,400 – $105,700 | $52,025 – $109,125 |
| 24% | $105,700 – $201,775 | $109,125 – $208,325 |
| 32% | $201,775 – $256,225 | $208,325 – $264,550 |
| 35% | $256,225 – $640,600 | $264,550 – $661,375 |
| 37% | Over $640,600 | Over $661,375 |
Married filing jointly — taxable income
| Rate | 2026 | 2027 |
|---|---|---|
| 10% | $0 – $24,800 | $0 – $25,600 |
| 12% | $24,800 – $100,800 | $25,600 – $104,050 |
| 22% | $100,800 – $211,400 | $104,050 – $218,250 |
| 24% | $211,400 – $403,550 | $218,250 – $416,650 |
| 32% | $403,550 – $512,450 | $416,650 – $529,100 |
| 35% | $512,450 – $768,700 | $529,100 – $793,650 |
| 37% | Over $768,700 | Over $793,650 |
The joint-return schedule also applies to qualifying surviving spouses. Brackets apply to taxable income — your income after the standard deduction or itemized deductions — not to your gross salary.
Standard deduction
| Filing status | 2026 | 2027 | Change |
|---|---|---|---|
| Single | $16,100 | $16,600 | +$500 |
| Married filing jointly | $32,200 | $33,200 | +$1,000 |
| Head of household | $24,150 | $24,925 | +$775 |
| Married filing separately | $16,100 | $16,600 | +$500 |
How to read these tables
Tax brackets are marginal: each rate applies only to the slice of taxable income inside that bracket. A single filer earning $100,000 in 2026 first subtracts the $16,100 standard deduction, leaving $83,900 of taxable income. The tax is 10% of the first $12,400 ($1,240), plus 12% of the slice from $12,400 to $50,400 ($4,560), plus 22% of the remaining $33,500 ($7,370) — a total of $13,170 in federal income tax, an effective rate of 13.2% on the gross salary. Moving into a higher bracket never taxes your whole income at the higher rate.
What else changed for 2027
The 2027 thresholds are about 3.2% higher than 2026, an inflation adjustment using chained CPI — the point is to stop inflation quietly pushing you into a higher bracket when your pay only keeps up with prices. Two other figures moved: the Social Security wage base rises from $184,500 in 2026 to $192,300 in 2027, and the maximum Child Tax Credit rises from $2,200 to $2,300. The IRS had not yet published 2027 retirement contribution limits (401(k) and IRA) when the brackets were released on November 5, 2026, so we do not list them here.
Which year applies to you? The 2026 figures apply to income earned in 2026, reported on the return you file in spring 2027. The 2027 figures apply to income earned in 2027, reported on the return you file in 2028.
Sources
- IRS Revenue Procedure 2025-32 (PDF) — 2026 inflation adjustments, Section 4.01 (tax rate tables) and 4.14 (standard deduction).
- IRS Revenue Procedure 2026-35 (PDF) — 2027 inflation adjustments, Section 3.01 (tax rate tables) and 3.15 (standard deduction).
- IRS news release IR-2026-133 (November 5, 2026) and IRS news release IR-2025-103 (October 9, 2025).
- Social Security Administration — Contribution and Benefit Base (2027 wage base $192,300).
Figures reviewed November 13, 2026. See also our US salary calculator and salary and tax guide.
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