2027 Tax Brackets: What the IRS Has Released and the Official Rates You File With in 2027

People search for "2027 tax brackets" for two different reasons. Some want the brackets that will apply to the money they earn during 2027. Others want to know which rates apply to the tax return they will file in 2027. These are two different sets of numbers, and only one of them is official today.

Short answer as of October 16, 2026: the IRS has not yet released the tax year 2027 brackets. The return you file in early 2027 covers tax year 2026, and those brackets are official. They were published on October 9, 2025, in Revenue Procedure 2025-32. Both sets are covered below, with each figure labelled.

Status: what is official and what is still pending

Item	Status	Where it comes from
Tax year 2026 brackets (return filed in 2027)	Official	Rev. Proc. 2025-32, IRS news release IR-2025-103 (Oct. 9, 2025)
Tax year 2027 brackets (return filed in 2028)	Not yet released	Expected in an IRS revenue procedure, usually in October or November
The seven tax rates (10% to 37%)	Official for 2026	Rev. Proc. 2025-32 rate tables

The IRS newsroom list for October 2026, last updated October 14, contains no inflation adjustment release for tax year 2027. Last year the tax year 2026 adjustments came out on October 9. The year before, the 2025 adjustments came out on October 22. The 2027 announcement is therefore likely within the next few weeks. Until it arrives, any "2027 bracket" table you see online is a projection, not an IRS figure.

Official 2026 tax brackets: single filers

These rates apply to taxable income earned in calendar year 2026, which you report on the return due April 15, 2027.

Rate	Taxable income	Tax owed
10%	$0 to $12,400	10% of taxable income
12%	$12,401 to $50,400	$1,240 plus 12% of the amount over $12,400
22%	$50,401 to $105,700	$5,800 plus 22% of the amount over $50,400
24%	$105,701 to $201,775	$17,966 plus 24% of the amount over $105,700
32%	$201,776 to $256,225	$41,024 plus 32% of the amount over $201,775
35%	$256,226 to $640,600	$58,448 plus 35% of the amount over $256,225
37%	Over $640,600	$192,979.25 plus 37% of the amount over $640,600

Official 2026 tax brackets: married filing jointly

The same table also applies to qualifying surviving spouses.

Rate	Taxable income	Tax owed
10%	$0 to $24,800	10% of taxable income
12%	$24,801 to $100,800	$2,480 plus 12% of the amount over $24,800
22%	$100,801 to $211,400	$11,600 plus 22% of the amount over $100,800
24%	$211,401 to $403,550	$35,932 plus 24% of the amount over $211,400
32%	$403,551 to $512,450	$82,048 plus 32% of the amount over $403,550
35%	$512,451 to $768,700	$116,896 plus 35% of the amount over $512,450
37%	Over $768,700	$206,583.50 plus 37% of the amount over $768,700

Official 2026 tax brackets: head of household

Rate	Taxable income	Tax owed
10%	$0 to $17,700	10% of taxable income
12%	$17,701 to $67,450	$1,770 plus 12% of the amount over $17,700
22%	$67,451 to $105,700	$7,740 plus 22% of the amount over $67,450
24%	$105,701 to $201,750	$16,155 plus 24% of the amount over $105,700
32%	$201,751 to $256,200	$39,207 plus 32% of the amount over $201,750
35%	$256,201 to $640,600	$56,631 plus 35% of the amount over $256,200
37%	Over $640,600	$191,171 plus 37% of the amount over $640,600

Official 2026 tax brackets: married filing separately

These match the single-filer thresholds up to the 35% bracket. The 37% rate starts at half of the joint threshold.

Rate	Taxable income	Tax owed
10%	$0 to $12,400	10% of taxable income
12%	$12,401 to $50,400	$1,240 plus 12% of the amount over $12,400
22%	$50,401 to $105,700	$5,800 plus 22% of the amount over $50,400
24%	$105,701 to $201,775	$17,966 plus 24% of the amount over $105,700
32%	$201,776 to $256,225	$41,024 plus 32% of the amount over $201,775
35%	$256,226 to $384,350	$58,448 plus 35% of the amount over $256,225
37%	Over $384,350	$103,291.75 plus 37% of the amount over $384,350

How marginal brackets work: a worked example

A bracket is not a single rate on all your income. Each slice of taxable income is taxed at the rate for that slice. Take a single filer whose 2026 wages are $76,100. With no other income or adjustments, the $16,100 standard deduction leaves $60,000 of taxable income.

Slice of taxable income	Rate	Tax on the slice
First $12,400	10%	$1,240
$12,400 to $50,400 ($38,000)	12%	$4,560
$50,400 to $60,000 ($9,600)	22%	$2,112
Total		$7,912

This person is "in the 22% bracket", yet the tax is about 13.2% of taxable income and about 10.4% of wages. This is the arithmetic behind the IRS table: $5,800 plus 22% of the $9,600 above $50,400 gives the same $7,912. Credits such as the Child Tax Credit ($2,200 per qualifying child for 2026, up to $1,700 of it refundable) come off this figure afterwards.

What else changed for tax year 2026

The brackets are only part of the inflation package. These official 2026 figures, from the same revenue procedure, affect most households:

Item	2025	2026 (official)
Standard deduction, single / married filing separately	$15,750	$16,100
Standard deduction, married filing jointly	$31,500	$32,200
Standard deduction, head of household	$23,625	$24,150
Additional standard deduction, aged or blind (married)	$1,600	$1,650
Additional standard deduction, aged or blind (unmarried)	$2,000	$2,050
Annual gift tax exclusion	$19,000	$19,000
Estate tax basic exclusion	$13,990,000	$15,000,000
Maximum EITC (3+ children)	$8,046	$8,231

Our separate guide to the standard deduction for 2027 covers the deduction amounts in more detail.

Capital gains brackets for 2026

Long-term capital gains and qualified dividends have their own rates of 0%, 15% and 20%. The table shows where the official 2026 breakpoints fall, measured by taxable income:

Filing status	0% rate up to	15% rate up to	20% above
Single	$49,450	$545,500	$545,500
Married filing jointly	$98,900	$613,700	$613,700
Married filing separately	$49,450	$306,850	$306,850
Head of household	$66,200	$579,600	$579,600

When will the 2027 brackets be announced?

The IRS has no fixed date, but the pattern is consistent. Each autumn it publishes a revenue procedure that adjusts more than 60 provisions for inflation. According to the Tax Foundation's analysis of Rev. Proc. 2025-32, the inflation-adjusted parameters for 2026 rose by about 2.7% on average.

The thresholds are calculated with a formula set in law and then rounded, so you cannot get the official 2027 numbers just by multiplying the 2026 figures by an inflation rate. Wait for the IRS release before you set withholding or estimated payments for 2027. We will add the official 2027 tables here on the day they are published.

What you can do now

• Check your 2026 withholding. You have until the end of the year to adjust withholding for 2026, which is the year that counts for the April 2027 return. The IRS Tax Withholding Estimator on IRS.gov can help you check it.
• Plan your retirement contributions. Pre-tax 401(k) and HSA contributions reduce taxable income and can keep a slice of income out of a higher bracket. See the 401(k) limit for 2027 and the official 2027 HSA limits.
• Know when you can file. Our guide to when you can file taxes in 2027 covers the expected opening of filing season and refund timing.
• Retirees: the Social Security cost-of-living adjustment for 2027 raises benefits, and part of those benefits can become taxable depending on your total income.
• Hourly workers: state minimum wage increases on January 1 can move part of your income into the 12% bracket. Compare your expected taxable income with the 2026 thresholds above.

Bottom line

If you are preparing the return you will file in 2027, the official 2026 brackets above are what you need. They come straight from Rev. Proc. 2025-32. If you are planning for income earned during 2027, the IRS has not released those brackets yet. Expect them in an autumn revenue procedure and treat any earlier numbers as estimates.