The IRS published inflation-adjusted 2027 federal income tax thresholds on November 5, 2026. The standard deduction will be $16,600 for single filers, $33,200 for married couples filing jointly and $24,925 for heads of household. IRS release ↗
2027 standard deduction by filing status
| Filing status | Standard deduction, 2027 |
|---|---|
| Single | $16,600 |
| Married filing separately | $16,600 |
| Married filing jointly | $33,200 |
| Head of household | $24,925 |
These are basic amounts for the relevant filing statuses. Special rules may apply to individuals with additional deductions, age-based adjustments or other circumstances.
2027 tax brackets for single filers
| Marginal rate | Taxable income above |
|---|---|
| 10% | $0 |
| 12% | $12,800 |
| 22% | $52,025 |
| 24% | $109,125 |
| 32% | $208,325 |
| 35% | $264,550 |
| 37% | $661,375 |
Each new marginal rate applies to income above its threshold within the relevant bracket. Entering a higher bracket does not cause all taxable income to be taxed at the highest rate.
2027 tax brackets for married couples filing jointly
| Marginal rate | Taxable income above |
|---|---|
| 10% | $0 |
| 12% | $25,600 |
| 22% | $104,050 |
| 24% | $218,250 |
| 32% | $416,650 |
| 35% | $529,100 |
| 37% | $793,650 |
When these numbers apply
The thresholds are for tax year 2027 and generally apply to tax returns filed in 2028. They do not replace the 2026 brackets on returns being filed in 2027. Taxable income is different from gross salary because deductions and adjustments may apply.
Other related changes
The same IRS update also increased the maximum Child Tax Credit to $2,300 and the refundable ceiling to $1,800 for 2027. The complete values appear in Revenue Procedure 2026-35 ↗.
Questions readers are asking
What is the 2027 standard deduction for single filers?
$16,600, per the November 5 IRS announcement.
What is the 2027 married-filing-jointly standard deduction?
$33,200.
Will the new brackets apply when filing in 2027?
These are 2027 tax-year figures; most taxpayers use them for 2027 returns filed in 2028.
Sources and original reporting
- Internal Revenue Service — 2027 annual inflation adjustmentsNovember 5, 2026
- IRS Revenue Procedure 2026-35November 5, 2026