Tax BracketsUS federal income tax brackets, tax year 2027
The rate schedules for all four filing statuses from the IRS (Revenue Procedure 2026-35). Pick a filing status.
The single filer table
| Taxable income | Rate on that part | Tax on the amount below it |
|---|---|---|
| Up to $12,800 | 10% | $0 |
| $12,801 to $52,025 | 12% | $1,280 |
| $52,026 to $109,125 | 22% | $5,987 |
| $109,126 to $208,325 | 24% | $18,549 |
| $208,326 to $264,550 | 32% | $42,357 |
| $264,551 to $661,375 | 35% | $60,349 |
| Over $661,375 | 37% | $199,237.75 |
How brackets work
Brackets are marginal: only the part of taxable income inside a bracket is taxed at that bracket's rate. Taxable income is income after the standard deduction ($16,600 for a single filer in 2027) or itemized deductions and other adjustments. The IRS table also shows the tax on the amount below each bracket, which saves adding up the lower brackets.
Which table is mine?
Use the single table if you are unmarried and not a head of household. Married couples choose joint or separate returns: the joint thresholds are twice the single ones up to the 32% bracket in these tables, which is why filing jointly often costs less. A head of household has wider lower brackets than a single filer. Check the IRS definition of each status before choosing.
Sources
- Tax year 2027: Internal Revenue Service, Revenue Procedure 2026-35, released 5 November 2026 (irs.gov): rate schedules (section 3.01), maximum capital gains rate amounts (3.03), alternative minimum tax (3.11) and standard deduction (3.15).
- Tax year 2026: Internal Revenue Service, Revenue Procedure 2025-32 (irs.gov) and the IRS news release on the 2026 inflation adjustments (irs.gov).
- Both PDFs were downloaded and read on 13 November 2026. Every table was checked: the cumulative tax of each bracket in the official table equals the tax computed from the lower brackets, to the cent.
Figures from the IRS revenue procedures read on 13 November 2026. The tax year 2027 figures were released on 5 November 2026 and the revenue procedure itself says later legislation may change them. This site is independent, not connected with the IRS, and gives arithmetic, not tax advice.