2027 Federal Tax Brackets — Projected
Projected 2027 ordinary-income brackets and standard deduction for all four filing statuses, computed from the chained-CPI prints the Bureau of Labor Statistics has published so far, under the statutory formula in IRC §1(f).
Projected 2027 brackets (the IRS has not published them yet): married filing jointly — 10% up to $25,550, 12% to $103,900, 22% to $217,950, 24% to $416,150, 32% to $528,450, 35% to $792,650, 37% above; single — 10% up to $12,775, 12% to $51,950, 22% to $108,975, 24% to $208,075, 32% to $264,225, 35% to $660,550, 37% above. Standard deduction: $33,200 joint, $16,600 single. Thresholds are taxable income; the 2026 figures they index from are in Rev. Proc. 2025-32.
Jump to the tables: single and joint · separate and head of household · standard deduction
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Why our 2027 projections don't agree with each other — and shouldn't. Three different statutes index to three different price measures: Medicare IRMAA thresholds use CPI-U (42 U.S.C. §1395r(i)(5)), the federal tax brackets use the chained C-CPI-U (IRC §1(f)), and the Social Security COLA uses CPI-W (42 U.S.C. §415(i)) over a different averaging window again. This page projects on the chained C-CPI-U. So the percentages quoted on 2027 IRMAA brackets, 2027 tax brackets and the 2027 COLA legitimately differ from one another — that is the law working as written, not an inconsistency in our numbers.
Projected 2027 brackets — single and married filing jointly
Thresholds are taxable income, after the standard or itemized deduction. The 2026 columns are official; the amber 2027 columns are projected at the +3.06% central case.
| Rate | Single — 2026 official | Single — 2027 projected | MFJ — 2026 official | MFJ — 2027 projected |
|---|---|---|---|---|
| 10% | $0 – $12,400 | $0 – $12,775 | $0 – $24,800 | $0 – $25,550 |
| 12% | $12,400 – $50,400 | $12,775 - $51,950 | $24,800 – $100,800 | $25,550 - $103,900 |
| 22% | $50,400 – $105,700 | $51,950 - $108,975 | $100,800 – $211,400 | $103,900 - $217,950 |
| 24% | $105,700 – $201,775 | $108,975 - $208,075 | $211,400 – $403,550 | $217,950 - $416,150 |
| 32% | $201,775 – $256,225 | $208,075 - $264,225 | $403,550 – $512,450 | $416,150 - $528,450 |
| 35% | $256,225 – $640,600 | $264,225 - $660,550 | $512,450 – $768,700 | $528,450 - $792,650 |
| 37% | $640,600 and up | $660,550 and up | $768,700 and up | $792,650 and up |
Projected 2027 brackets — married filing separately and head of household
| Rate | MFS — 2026 official | MFS — 2027 projected | HOH — 2026 official | HOH — 2027 projected |
|---|---|---|---|---|
| 10% | $0 – $12,400 | $0 – $12,775 | $0 – $17,700 | $0 – $18,250 |
| 12% | $12,400 – $50,400 | $12,775 - $51,950 | $17,700 – $67,450 | $18,250 - $69,550 |
| 22% | $50,400 – $105,700 | $51,950 - $108,975 | $67,450 – $105,700 | $69,550 - $108,950 |
| 24% | $105,700 – $201,775 | $108,975 - $208,075 | $105,700 – $201,750 | $108,950 - $208,050 |
| 32% | $201,775 – $256,225 | $208,075 - $264,225 | $201,750 – $256,200 | $208,050 - $264,200 |
| 35% | $256,225 – $384,350 | $264,225 - $396,325 | $256,200 – $640,600 | $264,200 - $660,550 |
| 37% | $384,350 and up | $396,325 and up | $640,600 and up | $660,550 and up |
Two details that catch people out and are carried straight from the 2026 statutory tables: the head-of-household 24%→32% boundary is $201,750, not the $201,775 used by single and MFS filers; and the married-filing-separately schedule departs from the single schedule only at the top, where its 37% bracket starts at half the joint threshold.
Estimate your 2026 return
The return you file in early 2027 is for tax year 2026. Free calculators:
- Federal income tax calculator — your 2026 federal income tax, your tax bracket and your effective rate.
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- 2026 tax return calculator for retirees — your federal and state refund or amount owed with Social Security, IRA and 401(k) withdrawals, pensions and Roth conversions.
Projected 2027 standard deduction
| Filing status | 2026 official | 2027 projected (+3.06%) | 2027 range (3.04%–3.07%) |
|---|---|---|---|
| Single | $16,100 | $16,600 | $16,600 |
| Married filing jointly | $32,200 | $33,200 | $33,200 |
| Married filing separately | $16,100 | $16,600 | $16,600 |
| Head of household | $24,150 | $24,900 | $24,900 |
Two deductions stack on top of these and behave very differently going into 2027. The age-65 additional standard deduction under IRC §63(f) is indexed, and it is where the rounding rule shows its teeth: from the 2026 amounts of $2,050 (unmarried) and $1,650 (per married filer), our central case projects $2,100 and $1,700PROJECTED — both hold across the whole 3.04%-3.07% band, so neither depends on what the never-published October 2025 would have been. The OBBBA §70103 senior deduction of $6,000 per qualifying filer aged 65+ is set in nominal dollars with nominal $75,000 / $150,000 phase-out thresholds, is not indexed at all, and runs through tax year 2028 — so its 2027 value is $6,000, a statutory figure rather than a projection.STATUTORY
How this projection is built
The statutory rule. IRC §1(f) indexes the bracket thresholds by the Chained Consumer Price Index for All Urban Consumers (C-CPI-U). §1(f)(3) sets the cost-of-living adjustment as the percentage by which "the C-CPI-U for the preceding calendar year exceeds the CPI for calendar year 2016," and §1(f)(6) defines the C-CPI-U for a calendar year as "the average of the C-CPI-U as of the close of the 12-month period ending on August 31 of such calendar year."
So the 2027 adjustment is driven by the C-CPI-U average over September 2025 through August 2026. The chained index is BLS series SUUR0000SA0.
The rounding rule. §1(f)(7) rounds the computed increase down — to "the next lowest multiple of $50," and to the next lowest multiple of $25 on the married-filing-separately table. That $25 step is why the 2026 single 24%→32% threshold is $201,775 rather than a round $50 multiple: it mirrors the MFS amount, which is half the joint figure.
What we actually computed. What the statute computes. Each threshold starts from its statutory base amount — the 2018 table amount in §1(j)(2), indexed from calendar year 2016 for the tops of the 10% and 12% brackets and from 2017 for every higher threshold (§1(j)(3)(B), as amended by Pub. L. 119-21); for the standard deduction, the $15,750 / $23,625 of §63(c)(7)(A), indexed from 2024 — and is multiplied by the ratio of the September 2025–August 2026 C-CPI-U average (182.629) to the C-CPI-U of that base year. The increase is then rounded down once per §1(f)(7). The standard deduction for a single filer, for example, is $15,750 × 182.629 / 173.016 (the C-CPI-U of 2024) = $16,625, an increase of $875 that rounds down to $850: $16,600.
Why not just grow the 2026 figures by 3.06%? Because each 2026 figure was already rounded down by the IRS, by up to $49, and growing a rounded-down figure carries that loss into 2027: $16,100 × 1.0306 = $16,593, which rounds to $16,550, a step short. The 3.06% is also measured against September 2024–August 2025 as BLS publishes it today, while the IRS set the 2026 amounts from the values published in September 2025, before BLS revised early-2025 months upward (series SUUR0000SA0 as published on bls.gov, checked 2026-11-02; §1(f)(6)(A) fixes each year’s values on the day of the August release). Against the level the IRS actually used, the 2027 amounts sit about 3.115% above 2026’s before rounding. Our check that the method is right: the same arithmetic at the C-CPI-U level the IRS used for 2026 reproduces every figure in Rev. Proc. 2025-32, and every 2027 figure on this page equals the projection of QuantCalc’s production federal tax engine.
Where the 2026 figures come from. Not hand-typed. Every 2026 amount on this page is read from QuantCalc's canonical tax-constants module, which mirrors our production tax engine and is checked against it by a parity check. Those constants trace to Rev. Proc. 2025-32.
The chained-CPI window, month by month
The twelve monthly C-CPI-U prints that set the 2027 adjustment. Eleven are published; the window closed with the August 2026 print (185.739) released September 11, 2026 (BLS series SUUR0000SA0). Red is October 2025, a month that does not exist in the official series.
The October 2025 hole. BLS cancelled the October 2025 consumer price release because the autumn 2025 government shutdown stopped the underlying data collection, and the survey data could not be gathered retroactively. The chained series carries no October 2025 value — the API returns September, then November. That month sits inside the statutory 2027 window, and we cannot know in advance how the IRS will average across it. We fill it by interpolating between the September and November prints (180.131), and we flag it as the one genuine unknown left in the window.
The window has closed. The Bureau of Labor Statistics published the August 2026 chained-CPI print on September 11, 2026 at 185.739 (series SUUR0000SA0, not seasonally adjusted, as published on the CPI news release, checked 2026-09-11) — the twelfth and final month of the statutory window. No carry-forward assumption is needed any more. The September 2025 to August 2026 average is 182.629 against 177.206 for the base window, so the central case is +3.06% year on year. The amounts on this page are computed from the 182.629 level itself, against each amount’s statutory base year (see the method above). The one input still missing is the October 2025 month BLS never published, and its influence is now small: across every value October could plausibly have taken — from the lowest autumn-2025 print around it (December, 179.775) to the highest (September, 180.373) — the window growth moves only between +3.04% and +3.07%. Because §1(f)(7) rounds down to the next $50 or $25, that spread sits inside a single rounding step for 11 of the 38 indexed amounts here — the four standard deductions, the two age-65 additions and the tops of the 10% brackets — which therefore do not move with the missing October value under our method (a published third-party estimate puts the 10% tops one step higher; see the sensitivity section below). The other 27, the higher bracket ceilings and the capital-gains breakpoints, can still move, by up to $200 at the very top. Later BLS revisions do not matter: §1(f)(6)(A) takes the values as they stood when the August 2026 print was published.
Sensitivity: what different chained-CPI outcomes produce
| Threshold | 2026 official | +3.04% | +3.06% (central) | +3.07% |
|---|---|---|---|---|
| Single — top of the 10% bracket | $12,400 | $12,775 | $12,775 | $12,775 |
| Single — top of the 12% bracket | $50,400 | $51,950 | $51,950 | $51,975 |
| Single — top of the 22% bracket | $105,700 | $108,975 | $108,975 | $109,000 |
| Single — top of the 24% bracket | $201,775 | $208,025 | $208,075 | $208,100 |
| Single — top of the 32% bracket | $256,225 | $264,175 | $264,225 | $264,250 |
| Single — top of the 35% bracket | $640,600 | $660,450 | $660,550 | $660,625 |
| Married filing jointly — top of the 10% bracket | $24,800 | $25,550 | $25,550 | $25,550 |
| Married filing jointly — top of the 12% bracket | $100,800 | $103,900 | $103,900 | $103,950 |
| Married filing jointly — top of the 22% bracket | $211,400 | $217,950 | $217,950 | $218,000 |
| Married filing jointly — top of the 24% bracket | $403,550 | $416,050 | $416,150 | $416,200 |
| Married filing jointly — top of the 32% bracket | $512,450 | $528,350 | $528,450 | $528,500 |
| Married filing jointly — top of the 35% bracket | $768,700 | $792,550 | $792,650 | $792,750 |
Across the whole 3.04%–3.07% band the tops of the 10% brackets ($12,775 single, $25,550 joint) do not move with the missing October value under our method; the top of the single 22% bracket moves by one $25 step ($108,975 to $109,000), where before August published it spanned $400.
A published third-party estimate disagrees. Thomson Reuters Checkpoint published its own 2027 estimates on September 11, 2026 (checked 2026-11-04). Its standard deductions for every filing status ($16,600 single, $33,200 joint) and age-65 additions ($2,100 / $1,700) match ours. Its bracket thresholds are higher than ours at every level, by one or more rounding steps: the single 10% bracket ends at $12,800 (ours $12,775), the 12% at $52,025 (ours $51,950), and 37% starts at $661,375 (ours $660,550); for joint filers the 10% bracket ends at $25,600 (ours $25,550) and 37% starts at $793,650 (ours $792,650). Both use the same published chained-CPI months. The gap is outside our October-uncertainty band, so it comes from the base-year index level each method uses, not from the missing October. Until the IRS publishes its revenue procedure, treat either set as an estimate.
What OBBBA changed, and what it did not
Going into 2026 there was a widely repeated expectation that the brackets would revert to pre-2017 levels. They did not. OBBBA §70101 (Pub. L. 119-21, signed July 4, 2025) made the seven-rate schedule — 10%, 12%, 22%, 24%, 32%, 35%, 37% — permanent, so there is no sunset waiting at the end of 2026 either. The structure of the 2027 table is therefore settled law; only the dollar thresholds are unknown.
OBBBA did make one indexing change with a visible fingerprint. It moved the inflation base year back one year for the 10% and 12% brackets only, which produced a one-time extra bump in 2026: the tops of those two brackets rose roughly 4% from their 2025 levels, while the 22% and higher thresholds rose roughly 2.3%. That was a shift in level, not in growth rate. From 2026 to 2027 every bracket is indexed by the same factor, which is why a single growth rate is applied uniformly across all four tables above.
The other OBBBA item that lands squarely in a 2027 plan is the §70103 senior deduction: $6,000 per qualifying filer aged 65 or older, phased out at 6% of MAGI above $75,000 (single or head of household) or $150,000 (joint), with married filing separately ineligible. It is not indexed and it expires after tax year 2028 — so 2027 is the second-to-last year it is available, and its value shrinks in real terms each year it survives.
Next decision: How much room is left in your bracket this year? — see the official 2026 brackets, worked through →
These are next year’s brackets; the return you file in early 2027 is for 2026 — your 2026 refund or amount owed, federal and state →
Where does a bracket boundary collide with a Medicare surcharge? — check the projected 2027 IRMAA thresholds →
Or run your own income through the brackets, year by year, across your whole retirement — open the free tax-aware simulation →
The other 2027 tax figures, one page each — standard deduction, capital gains brackets, saver’s credit, underpayment rate →
Common questions
- Are the 2027 tax brackets official yet?
- No. The IRS sets each year's inflation-adjusted amounts in an annual revenue procedure published the previous autumn. The 2026 amounts came in Rev. Proc. 2025-32 on October 9, 2025, and the 2025 amounts in Rev. Proc. 2024-40 in late October 2024. Expect the 2027 revenue procedure in the coming weeks; it had not been published as of early November 2026. Every 2027 figure on this page is our own projection until then.
- How are the brackets indexed, and why can't the 2027 numbers be exact yet?
- Under IRC §1(f), each bracket threshold is a base amount grown by the rise in the Chained Consumer Price Index for All Urban Consumers (C-CPI-U). §1(f)(6) defines the C-CPI-U for a calendar year as the average of the monthly index over the 12 months ending August 31 of that year, so the 2027 adjustment runs on the September 2025 through August 2026 window. The Bureau of Labor Statistics published the August 2026 print on September 11, 2026 at 185.739, so every scheduled month of the window is now in. The only gap left is October 2025, which BLS never published.
- How did QuantCalc compute these 2027 projections?
- The way the statute does: each threshold is its statutory base amount multiplied by the ratio of the September 2025 to August 2026 C-CPI-U average to the C-CPI-U of its own base year (2016 for the tops of the 10% and 12% brackets, 2017 for the higher thresholds under §1(j)(3)(B) as amended by Pub. L. 119-21, 2024 for the standard deduction under §63(c)(7)(B)), and the increase is rounded down once to the next lowest multiple of $50 or $25 per §1(f)(7). We do not grow the already-rounded 2026 amounts: that carries the IRS’s 2026 rounding loss into 2027 and put the standard deduction $50 too low. The same arithmetic at the C-CPI-U level the IRS used for 2026 reproduces every figure in Rev. Proc. 2025-32. Eleven of the twelve months in the window are published; August 2026 closed it on September 11, 2026 at 185.739, as published by the Bureau of Labor Statistics at https://www.bls.gov/news.release/cpi.htm (series SUUR0000SA0, checked 2026-09-11). October 2025 was never published by BLS and is filled by interpolation (180.131), which is now the only unknown. The window average is 182.629, +3.06% on the 177.206 September 2024 to August 2025 average as BLS publishes it today. Across every plausible value for the missing October that growth moves only between +3.04% and +3.07%, which leaves 11 of the 38 indexed amounts, every standard deduction among them, fixed after the statutory rounding and lets 27 upper thresholds move by up to $200.
- Did the One Big Beautiful Bill Act change the brackets for 2027?
- Not the structure, and not the indexing for 2027. OBBBA §70101 made the seven-rate schedule of 10, 12, 22, 24, 32, 35 and 37 percent permanent, so there is no scheduled sunset going into 2027. It also moved the inflation base year back one year for the 10 and 12 percent brackets only, which produced a one-time extra bump in 2026: the tops of those two brackets rose about 4 percent from 2025 while the higher thresholds rose about 2.3 percent. A base-year shift changes the level once, not the growth rate, so from 2026 to 2027 every bracket is indexed by the same factor.
- How far off can a projection like this be?
- By a rounding step, and occasionally by more. The statute rounds to $50 or $25 increments, so a threshold can land one whole step away from our figure even when the inflation assumption is nearly right. The 2027 additional standard deduction for filers 65 and older shows this plainly: before August published, the married amount stayed at $1,650 at the bottom of the old band and stepped up to $1,700 at the central case. With the window closed — the August 2026 chained-CPI print published by the Bureau of Labor Statistics at 185.739 on September 11, 2026 (series SUUR0000SA0, as published on the CPI news release, checked 2026-09-11) — the band is 3.04 to 3.07 percent and the amount is $1,700 throughout, so this particular threshold no longer depends on the assumption. Every amount is computed from its statutory base year and rounded once, as the IRS computes it, and §1(f)(6)(A) fixes the chained-CPI values as they stood when BLS published the August 2026 print, so later BLS revisions to these months do not move the 2027 figures.
- Does the $6,000 senior deduction still apply in 2027?
- Yes. The OBBBA §70103 senior deduction is $6,000 per qualifying filer aged 65 or older for tax years 2025 through 2028, phased out at 6 percent of modified adjusted gross income above $75,000 single or head of household and $150,000 married filing jointly. Married filing separately is not eligible. The amount and the phase-out thresholds are set in nominal dollars and are not inflation-indexed, so unlike the brackets they carry into 2027 unchanged — there is nothing to project. It sits on top of the regular standard deduction and the separate age-65 additional standard deduction.
SUUR0000SA0, retrieved 2026-08-12 (the release that published July 2026 and revised the earlier window months); the cancellation of the October 2025 release is BLS's own, following the autumn 2025 shutdown.
PROJECTED outputs: every 2027 dollar figure shown, computed by the method above from a 3.04%–3.07% chained-CPI band with +3.06% central. No 2027 figure on this page comes from the IRS, because the IRS has not published one.
Last reviewed: 2026-08-12. This page will be rewritten with the announced figures when the 2027 revenue procedure is released.
Other 2027 figures:
The brackets bite only above your deduction — see the projected 2027 standard deduction, and whether itemizing beats it →
Long-term gains use their own 0/15/20% breakpoints — see the 2027 capital-gains brackets →
Filing your 2026 return in early 2027? It uses the official 2026 brackets — 2026 figures → · 2026 married filing jointly brackets →