The 2027 tax year is in an odd spot: the rules are mostly written, but the numbers aren't final yet.
Congress made the 2017 Tax Cuts and Jobs Act rates permanent in the One Big Beautiful Bill Act (OBBBA, Pub. L. 119-21, enacted July 4, 2025). So the seven marginal rates — 10%, 12%, 22%, 24%, 32%, 35%, and 37% — are locked in for 2027. There is no "sunset" resetting them to 39.6%.
What is NOT final is the exact income each bracket covers. The IRS sets those thresholds every year for inflation, and the 2027 figures depend on price data through August 31, 2026. The official numbers are published in a Revenue Procedure, typically in the last week of October or the first week of November 2026. As of September 2026, they do not exist yet.
So if a website shows you "2027 tax brackets" today, it is showing an estimate built from the 2026 baselines — not an IRS number. This article separates what is certain from what you should treat as a placeholder until November.
What is already law for 2027
Beyond the permanent rate structure, several OBBBA changes are baked into 2027:
- Standard deduction: The 2026 amounts are $16,100 (single), $32,200 (married filing jointly), and $24,150 (head of household). These are inflation-indexed, so 2027 will be higher — but the exact figure waits on the November Revenue Procedure.
- SALT deduction cap: The state-and-local-tax deduction cap rose from $10,000 to $40,000 in 2025 and steps up 1% per year: about $40,400 in 2026 and roughly $40,804 in 2027. It phases out for modified AGI above $500,000 ($600,000 joint) and reverts to $10,000 in 2030.
- Senior deduction: A temporary $6,000 deduction for filers 65 and older runs 2025–2028, phasing down by 6% of modified AGI above $75,000 (single) or $150,000 (joint).
- Qualified Business Income (QBI): The 20% Section 199A pass-through deduction is now permanent, with the phase-in threshold expanded to $75,000 / $150,000.
- Tips and overtime: Temporary above-the-line deductions for tip income (up to $25,000) and qualified overtime (up to $12,500 single / $25,000 joint) apply for 2025–2028, phasing out above $150,000 / $300,000 modified AGI.
- Non-itemizer charitable deduction: Up to $1,000 (single) / $2,000 (joint) above-the-line for filers who don't itemize, permanent from 2026.
- Estate exemption: $15 million per person in 2026, now inflation-indexed.
The 2026 numbers you can build on
These are the confirmed 2026 brackets from IRS Rev. Proc. 2025-32 — the baseline the IRS will inflate for 2027.
Single filers (2026, confirmed)
| Rate | Taxable income |
|---|---|
| 10% | $0 to $12,400 |
| 12% | $12,400 to $50,400 |
| 22% | $50,400 to $105,700 |
| 24% | $105,700 to $201,775 |
| 32% | $201,775 to $256,225 |
| 35% | $256,225 to $640,600 |
| 37% | over $640,600 |
Married filing jointly (2026, confirmed)
| Rate | Taxable income |
|---|---|
| 10% | $0 to $24,800 |
| 12% | $24,800 to $100,800 |
| 22% | $100,800 to $211,400 |
| 24% | $211,400 to $403,550 |
| 32% | $403,550 to $512,450 |
| 35% | $512,450 to $768,700 |
| 37% | over $768,700 |
How the 2027 estimates are built (and why they aren't final)
The IRS adjusts bracket thresholds using the Chained CPI (C-CPI-U) for the 12 months ending August 31, 2026. The final input — the August 2026 reading — is released by the Bureau of Labor Statistics in mid-September 2026. The agency then rounds each threshold under the statutory conventions in IRC Section 1(f)(7), usually to the nearest $25 or $50.
Until that reading lands, any 2027 figure is an editorial estimate. Applying the 2026 adjustment rate (about 2.7%) to the confirmed baselines gives a reasonable placeholder:
Single filers (2027, estimate — not official)
| Rate | Estimated taxable income |
|---|---|
| 10% | $0 to $12,750 |
| 12% | $12,750 to $51,750 |
| 22% | $51,750 to $108,550 |
| 24% | $108,550 to $207,200 |
| 32% | $207,200 to $263,250 |
| 35% | $263,250 to $657,900 |
| 37% | over $657,900 |
Estimated standard deduction (2027, not official): about $16,550 single, $33,050 married filing jointly, $24,800 head of household.
Treat these as planning aids, not filing numbers. If inflation runs hotter than 2.7% (recent monthly prints have been above that band), the real thresholds could land a little higher.
What to actually do in September–October 2026
- If you are withholding, your employer updates payroll tables in January 2027. You don't need to act now.
- If you are planning year-end moves (charitable gifts, Roth conversions, realized gains), use the 2026 brackets for anything that closes in 2026 and the estimates only as a rough guide for 2027.
- If you live in a high-tax state, the SALT cap math matters more than the bracket edges — run your state-and-local deduction against the roughly $40,804 2027 cap and its phase-out.
- Check back in November 2026. When IRS Rev. Proc. 2026-XX publishes, swap the estimates above for the real numbers.
The rates won't surprise you. The thresholds might move a few hundred dollars at the edges, and that's the whole point of the annual inflation adjustment — it keeps normal raises from pushing you into higher brackets.
Disclaimer: This article is general educational information, not tax, legal, or investment advice. Dollar amounts come from the 2026 sources listed at the end of this article and may change. Before you act, talk to a licensed CPA, EA, or tax attorney about your own situation.