It’s true: Your 2026 federal income tax return isn’t due for another few months. But the go-getters among us are already thinking about our 2027 federal tax returns.
It’s never too early to begin preparing for the next tax year (e.g., for setting withholding, retirement plan distributions, etc.). And there’s no better place to start your advance tax planning than with the federal income tax brackets and rates for 2027.
The IRS adjusts the federal tax brackets every year account for inflation. The tax agency recently released the new brackets for the 2026 tax year, and because the inflation rate has continued to slow from its 2022 peak, the bracket adjustments were smaller for yet another year.
Don’t be caught off guard when the new year finally arrives. Check out the new tax brackets now, and take the first step toward a lower tax bill for the 2027 tax year.
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Federal Income Tax Rates for 2027
The federal tax rates themselves haven’t changed from 2026 to 2027, since they’re not impacted by inflation from one year to the next. For both years, the seven federal tax rates are 10%, 12%, 22%, 24%, 32%, 35%, and 37%.
Most of these tax rates were scheduled to rise starting with the 2026 tax year. That’s because the federal tax rates were lowered by the Tax Cuts and Jobs Act beginning with the 2018 tax year—but the rate reduction was only temporary. If the temporary reduction had expired, the seven federal income tax rates would have reverted to 10%, 15%, 25%, 28%, 33%, 35%, and 39.6%.
But that scheduled rate hike was effectively canceled with the passage of the One Big Beautiful Bill (OBBB), which made those brackets permanent.
Related: IRS Raises Standard Deduction for 2027 [Find Your Deduction]
Federal Income Tax Brackets for 2027
The federal income tax brackets for 2027 are in the tables below. Which table to use depends on your likely filing status for the 2027 tax year (i.e., single, married filing separately, married filing jointly, surviving spouse, or head of household).
The tables provide the tax rate, taxable income range, and tax calculation instructions for each tax bracket. So, once you determine your expected 2027 filing status and taxable income, you can predict the tax bracket you’ll be in—and highest tax rate you’ll pay.
[For the 2026 tax brackets, see Federal Tax Brackets and Rates for 2026 + 2027.]
2027 Tax Brackets for Single Filers
| Tax Rate | Taxable Income Range | Tax Calculation |
|---|---|---|
| 10% | $0 to $12,800 | 10% of taxable income |
| 12% | $12,801 to $52,025 | $1,280 plus 12% of amount over $12,800 |
| 22% | $52,026 to $109,125 | $5,987 plus 22% of amount over $52,025 |
| 24% | $109,126 to $208,325 | $18,549 plus 24% of amount over $109,125 |
| 32% | $208,326 to $264,550 | $42,357 plus 32% of amount over $208,325 |
| 35% | $264,551 to $661,375 | $60,349 plus 35% of amount over $264,550 |
| 37% | $661,376 or more | $199,237.75 plus 37% of amount over $661,375 |
2027 Tax Brackets for Married Couples Filing Jointly and Surviving Spouses
| Tax Rate | Taxable Income Range | Tax Calculation |
|---|---|---|
| 10% | $0 to $25,600 | 10% of taxable income |
| 12% | $25,601 to $104,050 | $2,560 plus 12% of amount over $25,600 |
| 22% | $104,051 to $218,250 | $11,974 plus 22% of amount over $104,050 |
| 24% | $218,251 to $416,650 | $37,098 plus 24% of amount over $218,250 |
| 32% | $416,651 to $529,100 | $84,714 plus 32% of amount over $416,650 |
| 35% | $529,101 to $793,650 | $120,698 plus 35% of amount over $529,100 |
| 37% | $793,651 or more | $213,290.50 plus 37% of amount over $793,650 |
2027 Tax Brackets for Married Couples Filing Separately
| Tax Rate | Taxable Income Range | Tax Calculation |
|---|---|---|
| 10% | $0 to $12,800 | 10% of taxable income |
| 12% | $12,801 to $52,025 | $1,280 plus 12% of amount over $12,800 |
| 22% | $52,026 to $109,125 | $5,987 plus 22% of amount over $52,025 |
| 24% | $109,126 to $208,325 | $18,549 plus 24% of amount over $109,125 |
| 32% | $208,326 to $264,550 | $42,357 plus 32% of amount over $208,325 |
| 35% | $264,551 to $396,825 | $60,349 plus 35% of amount over $264,550 |
| 37% | $396,826 or more | $106,645.25 plus 37% of amount over $396,825 |
2027 Tax Brackets for Head-of-Household Filers
| Tax Rate | Taxable Income Range | Tax Calculation |
|---|---|---|
| 10% | $0 to $18,250 | 10% of taxable income |
| 12% | $18,251 to $69,650 | $1,825 plus 12% of amount over $18,250 |
| 22% | $69,651 to $109,100 | $7,793 plus 22% of amount over $69,650 |
| 24% | $109,101 to $208,300 | $16,672 plus 24% of amount over $109,100 |
| 32% | $208,301 to $264,550 | $40,480 plus 32% of amount over $208,300 |
| 35% | $264,551 to $661,350 | $58,480 plus 35% of amount over $264,550 |
| 37% | $661,351 or more | $197,360 plus 37% of amount over $661,350 |
Related: What’s Your Capital Gains Tax Rate? [2026 + 2027]
Inflation Adjustments for the 2027 Tax Brackets
Inflation adjustments increase both the “floor” and “ceiling” of each tax bracket. They also expand the “width” of each bracket’s taxable income range (i.e., the gap between the bracket’s lower and upper income thresholds).
For instance, the 22% tax bracket for single filers applied to $54,874 of income for the 2025 tax year (i.e., income from $48,476 to $103,350), but it applies to $55,299 of income for 2026 ($50,401 to $105,700) and $57,099 of income in 2027 ($52,026 to $109,125).
That’s an increase of about 3.2% to the bracket’s width from 2026 to 2027, up from just 0.8% growth between 2025 and 2026. (For reference, the bracket thresholds rose an eye-popping 7.1% from 2022 to 2023, 5.4% from 2023 to 2024, and just 2.8% from 2024 to 2025.)
The annual adjustments for inflation help prevent “bracket creep,” which is when you find yourself in a higher tax bracket from one year to the next even though your income grows slower than the rate of inflation.
For example, if Nicholas, who is a single filer, sees his taxable income grow from $105,000 in 2026 to $108,000 in 2027, he’s still going to be in the 22% bracket when he completes his 2027 tax return. However, if the bracket’s width hadn’t increased in 2027, Nicholas would have found himself in the 24% bracket, which is what applied to single filers once 2026 income exceeded $105,700.
A smaller increase to the brackets’ width can also push you down to a lower tax bracket.
For instance, if Harper’s income rises from $51,000 to $52,000 from 2026 to 2027, she would drop from the 22% bracket for singles for 2026 to the 12% bracket for 2027. But if the top of the 22% bracket had increased by only 2% for 2027, then Harper would have remained in the 22% bracket for 2026, which would have kicked in around the $51,410 mark.
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