Before any age/blindness additions or other special deductions; eligibility is not determined.
A dated reference, not a filing conclusion
Federal tax rates, by year.
Ordinary federal brackets, basic deductions, capital-gain ceilings, and the Social Security wage base for 2025–2027. Compare 2026 with 2027 and follow the exact source edition.
Scope: selected individual federal annual parameters only. This page does not determine filing status, dependent treatment, standard-deduction eligibility, age/blindness additions, other deductions, AMT, credit phaseouts, NIIT, state tax, or complete liability. A standard-deduction amount is not a universal filing threshold. Tax year 2027 generally concerns returns filed in 2028.
Selected annual parameters
2026 · Single
The tax year identifies the income period, not the year you open this page or submit the return.
A taxable-income ceiling. Ordinary taxable income occupies part of this space.
Eligible gains above this taxable-income ceiling enter the 20% band before other applicable taxes.
Per individual; not doubled by a joint return. Medicare uses different rules.
| Taxable income over | Through (inclusive) | Rate on this layer | Tax at lower boundary |
|---|---|---|---|
| $0 | $12,400 | 10% | $0 |
| $12,400 | $50,400 | 12% | $1,240 |
| $50,400 | $105,700 | 22% | $5,800 |
| $105,700 | $201,775 | 24% | $17,966 |
| $201,775 | $256,225 | 32% | $41,024 |
| $256,225 | $640,600 | 35% | $58,448 |
| $640,600 | No upper ceiling | 37% | $192,979.25 |
Read the table as a marginal schedule.
For income within a row: tax at the lower boundary + the row’s rate × (taxable ordinary income − lower boundary). The rate does not apply to every dollar. Actual return tax-table rounding can differ.
Source editions for this year
2026 → 2027
What changed for this filing status?
Single. Dollar changes in selected annual parameters; these are not tax savings. This comparison always uses 2026 and 2027, regardless of the year selected above.
| Parameter | 2026 | 2027 | Change |
|---|---|---|---|
| Basic standard deduction | $16,100 | $16,600 | +$500 |
| 0% capital-gain ceiling | $49,450 | $51,050 | +$1,600 |
| 15% capital-gain ceiling | $545,500 | $563,200 | +$17,700 |
| Social Security wage base (per individual) | $184,500 | $192,300 | +$7,800 |
| Rate band | 2026 | 2027 | Change |
|---|---|---|---|
| 10% | $12,400 | $12,800 | +$400 |
| 12% | $50,400 | $52,025 | +$1,625 |
| 22% | $105,700 | $109,125 | +$3,425 |
| 24% | $201,775 | $208,325 | +$6,550 |
| 32% | $256,225 | $264,550 | +$8,325 |
| 35% | $640,600 | $661,375 | +$20,775 |
The top 37% band has no upper ceiling. Separate effective-date rules, phaseouts, credits, payroll rules, and state treatment can alter a complete tax result.
Open the full 2025–2027 reference tables
These tables remain readable without interactive controls. Joint-return schedules also apply to qualifying surviving spouses who meet the separate eligibility requirements.
2025
Single
Basic standard deduction: $15,750 · 0% gain ceiling: $48,350 · 15% gain ceiling: $533,400
| Taxable income over | Through (inclusive) | Rate on this layer |
|---|---|---|
| $0 | $11,925 | 10% |
| $11,925 | $48,475 | 12% |
| $48,475 | $103,350 | 22% |
| $103,350 | $197,300 | 24% |
| $197,300 | $250,525 | 32% |
| $250,525 | $626,350 | 35% |
| $626,350 | No upper ceiling | 37% |
Married filing jointly
Basic standard deduction: $31,500 · 0% gain ceiling: $96,700 · 15% gain ceiling: $600,050
| Taxable income over | Through (inclusive) | Rate on this layer |
|---|---|---|
| $0 | $23,850 | 10% |
| $23,850 | $96,950 | 12% |
| $96,950 | $206,700 | 22% |
| $206,700 | $394,600 | 24% |
| $394,600 | $501,050 | 32% |
| $501,050 | $751,600 | 35% |
| $751,600 | No upper ceiling | 37% |
Married filing separately
Basic standard deduction: $15,750 · 0% gain ceiling: $48,350 · 15% gain ceiling: $300,000
| Taxable income over | Through (inclusive) | Rate on this layer |
|---|---|---|
| $0 | $11,925 | 10% |
| $11,925 | $48,475 | 12% |
| $48,475 | $103,350 | 22% |
| $103,350 | $197,300 | 24% |
| $197,300 | $250,525 | 32% |
| $250,525 | $375,800 | 35% |
| $375,800 | No upper ceiling | 37% |
Head of household
Basic standard deduction: $23,625 · 0% gain ceiling: $64,750 · 15% gain ceiling: $566,700
| Taxable income over | Through (inclusive) | Rate on this layer |
|---|---|---|
| $0 | $17,000 | 10% |
| $17,000 | $64,850 | 12% |
| $64,850 | $103,350 | 22% |
| $103,350 | $197,300 | 24% |
| $197,300 | $250,500 | 32% |
| $250,500 | $626,350 | 35% |
| $626,350 | No upper ceiling | 37% |
2026
Single
Basic standard deduction: $16,100 · 0% gain ceiling: $49,450 · 15% gain ceiling: $545,500
| Taxable income over | Through (inclusive) | Rate on this layer |
|---|---|---|
| $0 | $12,400 | 10% |
| $12,400 | $50,400 | 12% |
| $50,400 | $105,700 | 22% |
| $105,700 | $201,775 | 24% |
| $201,775 | $256,225 | 32% |
| $256,225 | $640,600 | 35% |
| $640,600 | No upper ceiling | 37% |
Married filing jointly
Basic standard deduction: $32,200 · 0% gain ceiling: $98,900 · 15% gain ceiling: $613,700
| Taxable income over | Through (inclusive) | Rate on this layer |
|---|---|---|
| $0 | $24,800 | 10% |
| $24,800 | $100,800 | 12% |
| $100,800 | $211,400 | 22% |
| $211,400 | $403,550 | 24% |
| $403,550 | $512,450 | 32% |
| $512,450 | $768,700 | 35% |
| $768,700 | No upper ceiling | 37% |
Married filing separately
Basic standard deduction: $16,100 · 0% gain ceiling: $49,450 · 15% gain ceiling: $306,850
| Taxable income over | Through (inclusive) | Rate on this layer |
|---|---|---|
| $0 | $12,400 | 10% |
| $12,400 | $50,400 | 12% |
| $50,400 | $105,700 | 22% |
| $105,700 | $201,775 | 24% |
| $201,775 | $256,225 | 32% |
| $256,225 | $384,350 | 35% |
| $384,350 | No upper ceiling | 37% |
Head of household
Basic standard deduction: $24,150 · 0% gain ceiling: $66,200 · 15% gain ceiling: $579,600
| Taxable income over | Through (inclusive) | Rate on this layer |
|---|---|---|
| $0 | $17,700 | 10% |
| $17,700 | $67,450 | 12% |
| $67,450 | $105,700 | 22% |
| $105,700 | $201,750 | 24% |
| $201,750 | $256,200 | 32% |
| $256,200 | $640,600 | 35% |
| $640,600 | No upper ceiling | 37% |
2027
Single
Basic standard deduction: $16,600 · 0% gain ceiling: $51,050 · 15% gain ceiling: $563,200
| Taxable income over | Through (inclusive) | Rate on this layer |
|---|---|---|
| $0 | $12,800 | 10% |
| $12,800 | $52,025 | 12% |
| $52,025 | $109,125 | 22% |
| $109,125 | $208,325 | 24% |
| $208,325 | $264,550 | 32% |
| $264,550 | $661,375 | 35% |
| $661,375 | No upper ceiling | 37% |
Married filing jointly
Basic standard deduction: $33,200 · 0% gain ceiling: $102,100 · 15% gain ceiling: $633,600
| Taxable income over | Through (inclusive) | Rate on this layer |
|---|---|---|
| $0 | $25,600 | 10% |
| $25,600 | $104,050 | 12% |
| $104,050 | $218,250 | 22% |
| $218,250 | $416,650 | 24% |
| $416,650 | $529,100 | 32% |
| $529,100 | $793,650 | 35% |
| $793,650 | No upper ceiling | 37% |
Married filing separately
Basic standard deduction: $16,600 · 0% gain ceiling: $51,050 · 15% gain ceiling: $316,800
| Taxable income over | Through (inclusive) | Rate on this layer |
|---|---|---|
| $0 | $12,800 | 10% |
| $12,800 | $52,025 | 12% |
| $52,025 | $109,125 | 22% |
| $109,125 | $208,325 | 24% |
| $208,325 | $264,550 | 32% |
| $264,550 | $396,825 | 35% |
| $396,825 | No upper ceiling | 37% |
Head of household
Basic standard deduction: $24,925 · 0% gain ceiling: $68,350 · 15% gain ceiling: $598,400
| Taxable income over | Through (inclusive) | Rate on this layer |
|---|---|---|
| $0 | $18,250 | 10% |
| $18,250 | $69,650 | 12% |
| $69,650 | $109,100 | 22% |
| $109,100 | $208,300 | 24% |
| $208,300 | $264,550 | 32% |
| $264,550 | $661,350 | 35% |
| $661,350 | No upper ceiling | 37% |
Dates, categories, and source indices
Find other official rate tables.
Use these official indices for their specific purpose. A monthly AFR, quarterly IRS interest rate, fiscal-year per diem, and annual-average currency rate are different kinds of numbers. Check the effective period at the source.
Applicable Federal Rates (AFRs) ↗
IRS index of revenue rulings with short-, mid-, and long-term rates and different compounding conventions.
Match the relevant month, term, compounding period, and statutory use. An AFR is not a universal loan or discount rate.
IRS underpayment and overpayment interest ↗
Current and historical tables distinguish individuals, corporate overpayments, and large corporate underpayments.
Choose the applicable category and each relevant quarter. A balance covering several quarters cannot always be modeled with one annual rate.
IRS standard mileage rates ↗
The IRS index separates business, charitable, medical, and qualifying moving mileage, with historical effective periods.
Match the actual travel date and purpose. A published cents-per-mile rate does not itself establish a deductible trip.
GSA continental U.S. per diem lookup ↗
Lodging and meals/incidental-expense rates used for official federal travel within CONUS, searchable by locality and fiscal year.
A fiscal year is not the calendar tax year. Tax substantiation, reimbursement, and deductibility rules must be examined separately.
State Department foreign per diem ↗
The Office of Allowances provides the foreign per diem index and date-sensitive allowance resources. Choose “Foreign Per Diem Rates” on the official page.
Use the relevant foreign post and effective date. These government travel amounts do not, by themselves, determine a taxpayer’s deduction.
IRS yearly average currency exchange rates ↗
Annual-average reference tables and the IRS explanation of translating foreign-currency items into U.S. dollars.
The IRS does not prescribe one official exchange rate for every purpose. Annual averages are not appropriate for every transaction or reporting rule.
Treasury Reporting Rates of Exchange ↗
Treasury’s historical reporting-rate dataset offers dates, metadata, downloads, and information about amendments.
Government reporting rates are a different reference from daily spot or annual-average rates. Check the conversion rule required by the particular return or transaction.
Reviewed November 15, 2026. Selected numerical parameters share the site’s reviewed calculation engine. Linked agency indices may change after this review. Later law or guidance can change the applicable result.