2027 federal tax brackets and standard deductions, all four filing statuses

These are the federal income tax numbers for tax year 2027 (the return filed in early 2028), from the IRS’s annual inflation-adjustment revenue procedure^[1]. Each table shows 2027 beside 2026^[2] and the change. The seven rates (10% through 37%) are the same; the dollar boundaries between them moved up with inflation.

Brackets apply to taxable income: adjusted gross income minus the standard deduction (or itemized deductions)^[5]. Rates are marginal: crossing into the 22% bracket taxes only the dollars above the boundary at 22%. Each range runs from just above the lower number through the upper number.

For the year before, see 2026 tax brackets. All the headline 2027 figures on one printable page: 2027 key retirement numbers.

2027 standard deductions

Taxpayers who are 65 or older by the end of the year add $1,700 per married person ($2,100 if unmarried and not a surviving spouse) to the standard deduction^[1][5]. On top of that, a temporary $6,000 senior deduction per person aged 65+ applies for tax years 2025 through 2028, itemizing or not. It is not indexed, and it shrinks by 6 cents per dollar of MAGI above $75,000 ($150,000 on a joint return); married people must file jointly to claim it^[3][4].

A couple both 65+ with MAGI under the senior-deduction line can deduct $33,200 + $3,400 + $12,000 = $48,600 before the first bracket starts in 2027 (+$1,100 on 2026).

2027 ordinary-income brackets

Where each bracket now ends, 2026 vs 2027

A few quirks. Married filing separately mirrors single through the 32% bracket, but its 35% bracket ends, and its 37% rate starts, at $396,825, half the joint $793,650^[1]. Head of household gets wider 10% and 12% brackets than single. Joint brackets are double the single ones only through the 32% bracket; above that, two high earners who marry can pay a “marriage penalty”.

2027 long-term capital gains and qualified dividends

Long-term gains and qualified dividends use their own 0% / 15% / 20% schedule that stacks on top of ordinary taxable income: 0% until the combined stack crosses the first threshold, 15% until the second, 20% above^[1].

How the pieces fit together

Income minus deductions gives taxable income; ordinary income fills the brackets from the bottom; gains and qualified dividends stack on top and use their own thresholds. That is why a retired couple with modest ordinary income can realize long-term gains at 0%, and why a Roth conversion, which is ordinary income, can push gains that were at 0% into the 15% rate while it climbs the ordinary brackets. Every boundary is indexed again each year, so a plan aimed at “the top of the 12% bracket” is aiming at a moving line. For what the 2027 changes mean in dollars for a few sample households, see what changed for 2027.

Try it in Deorbit Plan

The simulator still uses 2026 rules. Its tax engine is built on the 2026 figures and indexes them along each simulated inflation path; the 2027 figures on this page are published for reference and will become the simulator’s base when it rolls over to 2027.

The Household panel has a Filing status selector covering all four statuses in these tables. For each person 65 or older the simulator applies the additional standard deduction and, in the senior-deduction years, the senior deduction with its phase-out (not for married filing separately); the blind addition is not modeled. The Strategy panel’s Fill to top of bracket Roth-conversion setting converts up to the top of the 12%, 22%, 24% or 32% bracket each year, and the Taxes & MAGI chart shows the resulting taxes year by year.

This page explains how the rules work. It is not financial, tax or investment advice. Read the disclaimer.