Federal tax brackets for 2027
For tax year 2027 there are seven rates, from 10% to 37%. A single filer pays 10% on the first $12,800 of taxable income.
Tax year 2027 is the return you file in 2028. Use the tabs above to switch years.
Income after the standard deduction or itemized deductions, not your total income.
Federal income tax for 2027 from the rate table
$7,741.50
- Highest rate you reach
- 22%
- Tax as a share of taxable income
- 12.9%
Tax on ordinary taxable income from the rate table. Capital gains rates and tax credits are not applied.
2027 brackets: single
| Rate | Taxable income | Tax at the start of the bracket | Your tax in this bracket |
|---|---|---|---|
| 10% | Up to $12,800 | $0.00 | $1,280.00 |
| 12% | $12,800 to $52,025 | $1,280.00 | $4,707.00 |
| 22% | $52,025 to $109,125 | $5,987.00 | $1,754.50 |
| 24% | $109,125 to $208,325 | $18,549.00 | |
| 32% | $208,325 to $264,550 | $42,357.00 | |
| 35% | $264,550 to $661,375 | $60,349.00 | |
| 37% | Over $661,375 | $199,237.75 |
How the brackets work
Moving into a higher bracket does not raise the tax on the income below it. The first slice of taxable income is taxed at 10%, the next slice at 12%, and so on. The "tax at the start of the bracket" column is the tax on all the slices below, exactly as the IRS prints it.
All four filing statuses, 2027
| Rate | Single | Married filing jointly | Head of household | Married filing separately |
|---|---|---|---|---|
| 10% | $0 | $0 | $0 | $0 |
| 12% | $12,800 | $25,600 | $18,250 | $12,800 |
| 22% | $52,025 | $104,050 | $69,650 | $52,025 |
| 24% | $109,125 | $218,250 | $109,100 | $109,125 |
| 32% | $208,325 | $416,650 | $208,300 | $208,325 |
| 35% | $264,550 | $529,100 | $264,550 | $264,550 |
| 37% | $661,375 | $793,650 | $661,350 | $396,825 |
Capital gains rate thresholds, 2027
The IRS sets the taxable income up to which the 0% rate on capital gains applies, and up to which the 15% rate applies.
| Filing status | 0% rate up to | 15% rate up to |
|---|---|---|
| Single | $51,050 | $563,200 |
| Married filing jointly | $102,100 | $633,600 |
| Head of household | $68,350 | $598,400 |
| Married filing separately | $51,050 | $316,800 |
Questions people ask
What are the federal tax brackets for 2027?
There are seven rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%. For a single filer the 12% rate starts at $12,800 of taxable income and the 37% rate at $661,375.
Did the tax brackets change from 2026 to 2027?
The rates are the same and the income thresholds went up. For a single filer the 12% bracket starts at $12,400 for 2026 and $12,800 for 2027.
If I move into a higher bracket, is all my income taxed at the higher rate?
No. Each rate applies only to the part of your taxable income inside its bracket.
Check our work
Every figure on this page was read from these official documents. Follow the links and compare.
- Revenue Procedure 2026-35 (tax year 2027 inflation adjustments)Internal Revenue Service. Read on November 12, 2026.