Federal·2027 and 2026·Checked Nov 9, 2026
2027 tax brackets, capital gains rates and contribution limits
The federal numbers investors look up every year, on one page: the brackets, the capital gains lines, the 3.8% investment tax, retirement and HSA limits, the gift and estate exemption, and the Social Security wage base.
For 2027, the standard deduction goes up $500 to $16,600 if you're single, and $1,000 to $33,200 if you're married filing jointly. The bracket lines moved up about 3.2% for inflation, and the 0% rate on long-term capital gains now covers taxable income up to $51,050 if you're single ($102,100 married filing jointly). The yearly gift exclusion goes from $19,000 to $20,000, and the estate exemption goes up $480,000 to $15,480,000.
The 2027 401(k) and IRA limits aren't out yet (the IRS usually publishes these in mid-November), and I'll add them as soon as they are. I'm a CPA, and these are the numbers I look up every fall. Each one is checked against the IRS or Social Security document it comes from, linked under each table, so you don't have to take my word for it.
2027 tax numbers
For income you earn in 2027, on the return you file in 2028. If you're a qualifying surviving spouse, use the married filing jointly column.
Income tax brackets
The rate on each slice of your taxable income (your income after the standard deduction or itemized deductions). Only the dollars inside a bracket get its rate.
| Rate | Single | Married filing jointly | Head of household | Married filing separately |
|---|---|---|---|---|
| 10% | $0 to $12,800 | $0 to $25,600 | $0 to $18,250 | $0 to $12,800 |
| 12% | $12,800 to $52,025 | $25,600 to $104,050 | $18,250 to $69,650 | $12,800 to $52,025 |
| 22% | $52,025 to $109,125 | $104,050 to $218,250 | $69,650 to $109,100 | $52,025 to $109,125 |
| 24% | $109,125 to $208,325 | $218,250 to $416,650 | $109,100 to $208,300 | $109,125 to $208,325 |
| 32% | $208,325 to $264,550 | $416,650 to $529,100 | $208,300 to $264,550 | $208,325 to $264,550 |
| 35% | $264,550 to $661,375 | $529,100 to $793,650 | $264,550 to $661,350 | $264,550 to $396,825 |
| 37% | Over $661,375 | Over $793,650 | Over $661,350 | Over $396,825 |
Source: Rev. Proc. 2026-35, IR-2026-133
Standard deduction
| Single | Married filing jointly | Head of household | Married filing separately | |
|---|---|---|---|---|
| Standard deduction | $16,600 | $33,200 | $24,925 | $16,600 |
| Extra at 65 or older, or blind | $2,100 | $1,700 | $2,100 | $1,700 |
Married couples get the extra amount for each spouse who's 65 or older or blind, and twice for someone who's both.
Source: Rev. Proc. 2026-35, IR-2026-133
Long-term capital gains and qualified dividends
For investments you held more than a year, and qualified dividends. The rate depends on your total taxable income, with the gains counted last, on top of everything else. Short-term gains are taxed like your paycheck, at the bracket rates above.
| Rate | Single | Married filing jointly | Head of household | Married filing separately |
|---|---|---|---|---|
| 0% | $0 to $51,050 | $0 to $102,100 | $0 to $68,350 | $0 to $51,050 |
| 15% | $51,050 to $563,200 | $102,100 to $633,600 | $68,350 to $598,400 | $51,050 to $316,800 |
| 20% | Over $563,200 | Over $633,600 | Over $598,400 | Over $316,800 |
Source: Rev. Proc. 2026-35
The 3.8% net investment income tax (NIIT) and capital losses
| Single | Married filing jointly | Head of household | Married filing separately | |
|---|---|---|---|---|
| 3.8% NIIT: modified AGI over | $200,000 | $250,000 | $200,000 | $125,000 |
| Capital loss you can deduct each year | $3,000 | $3,000 | $3,000 | $1,500 |
The 3.8% applies to the smaller of your investment income or the amount your modified AGI is over the line. A net capital loss comes off your other income only up to the limit. Both of these are set by law and don't go up with inflation. Losses over the limit carry forward to next year, which is why tax-loss harvesting can keep paying off for years.
Source: IRS NIIT Q&A, IRS Topic 409
Retirement accounts
Not out yet (the IRS usually publishes these in mid-November). I'll add 2027's numbers here when they're out.
| Your own 401(k), 403(b) or 457(b) contributions, pre-tax and Roth combined | Not out yet |
|---|---|
| Catch-up if you're 50 or older | Not out yet |
| Catch-up if you turn 60, 61, 62 or 63 in 2027 (instead of the one above) | Not out yet |
| Total into a 401(k) from you and your employer, not counting catch-ups (the 415(c) limit) | Not out yet |
| IRA contributions, traditional and Roth combined | Not out yet |
| IRA catch-up if you're 50 or older | Not out yet |
A 457(b) plan has its own limit, separate from a 401(k) or 403(b), so if you have both you can put the full amount in each.
The phase-out ranges below are modified AGI, which is your adjusted gross income with a few things added back. Inside a range you can contribute (or deduct) a reduced amount; above it, none.
| Phase-out range | Single | Married filing jointly | Head of household | Married filing separately |
|---|---|---|---|---|
| Roth IRA contributions | Not out yet | |||
| Traditional IRA deduction, if you're covered by a plan at work | Not out yet | |||
| Traditional IRA deduction, if only your spouse is covered | Not out yet | |||
If neither you nor your spouse is covered by a plan at work, a traditional IRA contribution is deductible at any income. Over the Roth range, the backdoor Roth is how people still get money in: here's my guide.
Source: IRS limits table
Health savings accounts (HSAs)
| Self-only coverage | $4,500 |
|---|---|
| Family coverage | $9,000 |
| Extra if you're 55 or older (set by law) | $1,000 |
You need a high-deductible health plan to contribute.
Source: Rev. Proc. 2026-24, IRS Pub. 969
Gifts and estates
| Annual gift exclusion, per person you give to | $20,000 |
|---|---|
| Estate and lifetime gift exemption | $15,480,000 |
Giving someone more than the annual exclusion usually doesn't mean paying gift tax. You file a gift tax return, and the extra comes off your lifetime exemption.
Source: Rev. Proc. 2026-35, IR-2026-133
Social Security wage base
| Social Security tax applies to wages and self-employment income up to | $192,300 |
|---|
Source: SSA 2027 determinations
Sources for 2027
- IRS Revenue Procedure 2026-35 (2027 inflation adjustments)
- IRS news release IR-2026-133, Nov. 5, 2026
- IRS, Questions and answers on the net investment income tax (thresholds set by law, not indexed)
- IRS Tax Topic 409, Capital gains and losses ($3,000 loss limit, set by law)
- IRS, COLA increases for dollar limitations on benefits and contributions (2027 not posted as of Nov. 9, 2026)
- IRS Revenue Procedure 2026-24 (2027 HSA limits)
- IRS Publication 969 (the $1,000 HSA catch-up at 55, set by law)
- Social Security Administration, Cost-of-Living Increase and Other Determinations for 2027 (Federal Register, Oct. 26, 2026)
Last checked against these sources on Nov 9, 2026.
2026 tax numbers
For income you earn in 2026, on the return you file in 2027. If you're a qualifying surviving spouse, use the married filing jointly column.
Income tax brackets
The rate on each slice of your taxable income (your income after the standard deduction or itemized deductions). Only the dollars inside a bracket get its rate.
| Rate | Single | Married filing jointly | Head of household | Married filing separately |
|---|---|---|---|---|
| 10% | $0 to $12,400 | $0 to $24,800 | $0 to $17,700 | $0 to $12,400 |
| 12% | $12,400 to $50,400 | $24,800 to $100,800 | $17,700 to $67,450 | $12,400 to $50,400 |
| 22% | $50,400 to $105,700 | $100,800 to $211,400 | $67,450 to $105,700 | $50,400 to $105,700 |
| 24% | $105,700 to $201,775 | $211,400 to $403,550 | $105,700 to $201,750 | $105,700 to $201,775 |
| 32% | $201,775 to $256,225 | $403,550 to $512,450 | $201,750 to $256,200 | $201,775 to $256,225 |
| 35% | $256,225 to $640,600 | $512,450 to $768,700 | $256,200 to $640,600 | $256,225 to $384,350 |
| 37% | Over $640,600 | Over $768,700 | Over $640,600 | Over $384,350 |
Source: Rev. Proc. 2025-32
Standard deduction
| Single | Married filing jointly | Head of household | Married filing separately | |
|---|---|---|---|---|
| Standard deduction | $16,100 | $32,200 | $24,150 | $16,100 |
| Extra at 65 or older, or blind | $2,050 | $1,650 | $2,050 | $1,650 |
Married couples get the extra amount for each spouse who's 65 or older or blind, and twice for someone who's both.
Source: Rev. Proc. 2025-32
Long-term capital gains and qualified dividends
For investments you held more than a year, and qualified dividends. The rate depends on your total taxable income, with the gains counted last, on top of everything else. Short-term gains are taxed like your paycheck, at the bracket rates above.
| Rate | Single | Married filing jointly | Head of household | Married filing separately |
|---|---|---|---|---|
| 0% | $0 to $49,450 | $0 to $98,900 | $0 to $66,200 | $0 to $49,450 |
| 15% | $49,450 to $545,500 | $98,900 to $613,700 | $66,200 to $579,600 | $49,450 to $306,850 |
| 20% | Over $545,500 | Over $613,700 | Over $579,600 | Over $306,850 |
Source: Rev. Proc. 2025-32
The 3.8% net investment income tax (NIIT) and capital losses
| Single | Married filing jointly | Head of household | Married filing separately | |
|---|---|---|---|---|
| 3.8% NIIT: modified AGI over | $200,000 | $250,000 | $200,000 | $125,000 |
| Capital loss you can deduct each year | $3,000 | $3,000 | $3,000 | $1,500 |
The 3.8% applies to the smaller of your investment income or the amount your modified AGI is over the line. A net capital loss comes off your other income only up to the limit. Both of these are set by law and don't go up with inflation. Losses over the limit carry forward to next year, which is why tax-loss harvesting can keep paying off for years.
Source: IRS NIIT Q&A, IRS Topic 409
Retirement accounts
| Your own 401(k), 403(b) or 457(b) contributions, pre-tax and Roth combined | $24,500 |
|---|---|
| Catch-up if you're 50 or older | $8,000 |
| Catch-up if you turn 60, 61, 62 or 63 in 2026 (instead of the one above) | $11,250 |
| Total into a 401(k) from you and your employer, not counting catch-ups (the 415(c) limit) | $72,000 |
| IRA contributions, traditional and Roth combined | $7,500 |
| IRA catch-up if you're 50 or older | $1,100 |
A 457(b) plan has its own limit, separate from a 401(k) or 403(b), so if you have both you can put the full amount in each.
The phase-out ranges below are modified AGI, which is your adjusted gross income with a few things added back. Inside a range you can contribute (or deduct) a reduced amount; above it, none.
| Phase-out range | Single | Married filing jointly | Head of household | Married filing separately |
|---|---|---|---|---|
| Roth IRA contributions | $153,000 to $168,000 | $242,000 to $252,000 | $153,000 to $168,000 | $0 to $10,000 |
| Traditional IRA deduction, if you're covered by a plan at work | $81,000 to $91,000 | $129,000 to $149,000 | $81,000 to $91,000 | $0 to $10,000 |
| Traditional IRA deduction, if only your spouse is covered | Doesn't apply | $242,000 to $252,000 | Doesn't apply | $0 to $10,000 |
If neither you nor your spouse is covered by a plan at work, a traditional IRA contribution is deductible at any income. Over the Roth range, the backdoor Roth is how people still get money in: here's my guide.
Source: IRS Notice 2025-67
Health savings accounts (HSAs)
| Self-only coverage | $4,400 |
|---|---|
| Family coverage | $8,750 |
| Extra if you're 55 or older (set by law) | $1,000 |
You need a high-deductible health plan to contribute.
Source: Rev. Proc. 2025-19, IRS Pub. 969
Gifts and estates
| Annual gift exclusion, per person you give to | $19,000 |
|---|---|
| Estate and lifetime gift exemption | $15,000,000 |
Giving someone more than the annual exclusion usually doesn't mean paying gift tax. You file a gift tax return, and the extra comes off your lifetime exemption.
Source: Rev. Proc. 2025-32
Social Security wage base
| Social Security tax applies to wages and self-employment income up to | $184,500 |
|---|
Source: SSA 2026 determinations
Sources for 2026
- IRS Revenue Procedure 2025-32 (2026 inflation adjustments)
- IRS, Questions and answers on the net investment income tax (thresholds set by law, not indexed)
- IRS Tax Topic 409, Capital gains and losses ($3,000 loss limit, set by law)
- IRS Notice 2025-67 (2026 retirement plan and IRA limits)
- IRS Revenue Procedure 2025-19 (2026 HSA limits)
- IRS Publication 969 (the $1,000 HSA catch-up at 55, set by law)
- Social Security Administration, Cost-of-Living Increase and Other Determinations for 2026 (Federal Register, Nov. 3, 2025)
Last checked against these sources on Nov 9, 2026.
Run your own numbers
- Tax on selling a stock: short term vs. long term, and the 0% line
- Roth conversion calculator: the tax now vs. the tax later
- Backdoor Roth pro-rata rule: how much of a conversion is taxable
- Mega backdoor Roth room: what's left under the 401(k) total limit
The calculators use the 2026 numbers. Not sure what a term means? It's probably in the glossary.
These are federal numbers only; your state has its own. This is education, not tax advice. I'm a CPA, but I'm not your CPA. Full disclaimer.