The 22% federal tax bracket will begin above $52,025 of taxable income for single filers and $104,050 for married couples filing jointly in 2027, the IRS said Nov. 5. The 22% rate is the third of the seven, and both starting lines are higher than the $50,400 and $100,800 set for 2026. The change is one of almost 70 inflation adjustments in announcement IR-2026-133.
A single filer with $52,000 of taxable income for 2027 stays entirely inside the 12% bracket, while the same $52,000 under the 2026 lines would have put $1,600 of it in the 22% bracket. The people who feel that difference are those whose income sits near the third bracket’s starting line, and only the dollars above the line are taxed at 22%.
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Where do the middle brackets begin and end in 2027?
The tables in Revenue Procedure 2026-35 set each line. For single filers, in taxable income:
- 12%: over $12,800 up to $52,025
- 22%: over $52,025 up to $109,125
- 24%: over $109,125 up to $208,325
For married couples filing jointly the same three rates run from $25,600 to $104,050, then to $218,250, then to $416,650. Every one of those joint lines is exactly double its single-filer counterpart, so a married couple filing jointly crosses into 22% at the same income per spouse as a single filer does. That held in 2026 too, when the lines were $24,800, $100,800, $211,400 and $403,550.
The two brackets below also move. The 10% rate ends at $12,800 for single filers and $25,600 for joint filers, up from $12,400 and $24,800, and a single filer who reaches the new 22% line of $52,025 has already owed $5,987 for 2027, against $5,800 at the 2026 line. The 12% rate runs from the end of the 10% bracket to that 22% starting line.
How much did the 22% line move?
For single filers the starting line rose $1,625, from $50,400 to $52,025. For joint filers it rose $3,250, from $100,800 to $104,050. Each works out to about 3.2 percent, in line with the rest of the schedule.
The shift has a dollar value when the same income runs through both tables. A single filer with $60,000 of taxable income owes $7,741.50 for 2027, which is $5,987 plus 22% of the $7,975 above the line, against $7,912 on the 2026 table. That is $170.50 less. A joint filer with $120,000 owes $15,483 against $15,824, or $341 less, and a head of household with $80,000 owes $10,270 against $10,501, or $231 less.
The 22% bracket itself also widened. For single filers it now spans $57,100, from $52,025 to $109,125, compared with $55,300 under the 2026 lines of $50,400 to $105,700. For joint filers it spans $114,200 against $110,600, so each filer has more income taxed at 22% before reaching the 24% rate.
The tax already owed on reaching each line is set in the same tables. A single filer at the top of the 22% bracket, $109,125, owes $18,549 for 2027, compared with $17,966 at the 2026 line of $105,700. A joint filer at $218,250 owes $37,098, against $35,932 at $211,400.
What about head of household?
The announcement does not list head-of-household lines, but the revenue procedure does. The 12% rate begins above $18,250, up from $17,700, and the 22% rate begins above $69,650, up from $67,450. The 22% rate ends and the 24% rate begins above $109,100, against $105,700 for 2026.
That makes the head-of-household 22% bracket $39,450 wide for 2027, up from $38,250. It is narrower than the $57,100 single-filer bracket because head-of-household filers enter the 22% rate later, above $69,650 against $52,025, but leave it at nearly the same point, $109,100 against $109,125.
Where does the zero percent gains rate end next to the 22% line?
Investors sit near this bracket too. The revenue procedure sets the top of the 0% rate on long-term capital gains at $51,050 for unmarried filers, $102,100 for married couples filing jointly and $68,350 for heads of household in 2027, up from $49,450, $98,900 and $66,200 in 2026.
Those lines fall close to where the 22% bracket begins, at $52,025 and $104,050 for single and joint filers. A taxpayer with both wages and gains has two nearby lines to watch, and they move by about the same 3.2 percent.
Why does taxable income decide the bracket and not pay?
Bracket lines apply to taxable income, the amount left after deductions and other adjustments. The IRS notes that personal exemptions remain at zero for 2027, as in 2026, so deductions are the main adjustment between income and the lines above.
The seven-rate schedule is the part of the announcement most taxpayers will use directly. IRS Chief Executive Officer Frank J. Bisignano said in the release that “American individuals and businesses will see increased tax benefits next tax year.” The 2027 numbers cover income earned in 2027 and generally apply to returns filed in 2028. For the return filed this coming spring, the 2026 lines remain in force.
Where does your 2027 taxable income land against the 22% line?
A line that moves by $1,625 or $3,250 is easy to miss, and the bracket a filer lands in decides how the next dollar of income is taxed. For people on pensions, IRA withdrawals and Social Security, the same lines set the rate on each added withdrawal.
Cut Your Retirement Tax Bill: 12 Moves is a 14-page guide that shows each income line that sets a retiree’s tax bill, including the bracket lines. It includes the 2026 numbers on one page, so the 2027 lines above are the update to carry, and how much of your Social Security is taxed, worked out on one worksheet.
Get the 12-move retiree tax guide with the bracket numbers on one page →
This article was produced with AI assistance and edited for accuracy against the sources linked above.
David M. Keller is a finance writer based in Columbus, Ohio, covering personal finance and consumer-focused economic topics. He earned his degree in journalism from Ohio University and began his career reporting on local business and economic trends for a regional media outlet. Since then, he has contributed to a variety of online publications, focusing on clear, practical coverage of topics such as cost of living, debt, and everyday financial decision-making.
