Last reviewed: November 9, 2026. The figures on this page describe the 2027 tax year, generally reported on returns filed in 2028. They are not 2026 payroll-withholding tables. Select 2027 in the US paycheck calculator to use these brackets in an educational annualized estimate.
2027 standard deduction
The federal standard deduction generally reduces taxable income when you do not itemize. For 2027 it is $16,600 for single or married-filing-separately taxpayers; $33,200 for married filing jointly; and $24,925 for a head of household. Eligibility for additional deductions, age-based amounts and other tax benefits can alter a tax return; these examples assume only the standard deduction.
2027 brackets by filing status
The seven ordinary federal income tax rates remain 10%, 12%, 22%, 24%, 32%, 35% and 37%. Each threshold below is an upper limit for the corresponding rate on taxable income, not gross salary.
| Marginal rate | Single | Married jointly | Head of household |
|---|---|---|---|
| 10% | $12,800 | $25,600 | $18,250 |
| 12% | $52,025 | $104,050 | $69,650 |
| 22% | $109,125 | $218,250 | $109,100 |
| 24% | $208,325 | $416,650 | $208,300 |
| 32% | $264,550 | $529,100 | $264,550 |
| 35% | $661,375 | $793,650 | $661,350 |
| 37% | Above | Above | Above |
For married filing separately, the 2027 upper thresholds are $12,800, $52,025, $109,125, $208,325, $264,550 and $396,825; income above $396,825 is in the 37% bracket.
Example: $70,000 annual salary, single
Assuming only $70,000 of ordinary wages and the $16,600 standard deduction, estimated federal taxable income is $53,400. The first $12,800 is taxed at 10% ($1,280), the next $39,225 at 12% ($4,707), and the remaining $1,375 at 22% ($302.50). The simplified annual federal income tax estimate is $6,289.50. That does not include employee Social Security and Medicare, other taxes, credits, or pre-tax benefits.
For comparison, applying 22% to the whole $53,400 would be wrong. Only the slice above the 12% bracket is taxed at 22%. A marginal rate and an average or effective tax rate are different measurements.
Social Security and Medicare in 2027
The Social Security Administration announced a $192,300 Social Security wage base for 2027. The standard employee Social Security rate is 6.2% of covered wages up to that cap. Medicare is generally 1.45% of covered employee wages with no ordinary wage cap. Employers must also start withholding 0.9% Additional Medicare tax after an employee's wages paid by that employer exceed $200,000 during the calendar year, regardless of filing status. This is a withholding trigger, not a universal final tax-liability threshold.
Why payroll deductions may differ from annual taxes
Real paychecks use the employer's payroll process and the employee's Form W-4, not simply a yearly income tax divided by 26 or 12. Your employer can consider pay periods, W-4 election details, multiple jobs, and year-to-date taxable wages. State and local deductions vary separately. The King Calculators paycheck tool uses simplified annualization and requires you to enter state/local deductions manually.
How and when these tables are updated
The 2027 rates were published by the IRS and SSA in 2026. This website records confirmed years explicitly and does not automatically invent later-year figures. Once new tables become available, the site operator must check the official releases, update calculations and explanations, and test every filing status. A calendar change alone is not a tax-law update.
Official sources
IRS Revenue Procedure 2026-35, 2027 adjustments; IRS 2027 announcement; SSA 2027 fact sheet; and IRS FICA explanation.
These are educational examples rather than individualized tax, accounting or legal advice. Check official guidance if your finances depend on the result.