Guide
What are the 2027 tax brackets, and what do they mean for retirees?
By Secure Retirement PlannerUpdated
If you file jointly, your 12% federal bracket for 2027 ends at $104,050 of taxable income, or $52,025 if you are single. Your standard deduction rises to $33,200 joint or $16,600 single.
The IRS announced these numbers on November 5, 2026. They apply to income you earn in 2027, on the return you file in 2028.
Your tax rates did not change. The seven rates of 10% to 37% stay the same, and each bracket is about 3% wider. If you are planning Roth conversions, you get a little more room at each rate in 2027 than in 2026. If you worry about RMDs pushing you into a higher bracket later, that extra room helps a bit.
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The short version
- Your rates are unchanged in 2027. Bracket limits rose about 3% for inflation.
- If you are married, you get $3,250 more room in the 12% bracket and $6,850 more in the 22% bracket than in 2026.
- Your standard deduction is $33,200 joint and $16,600 single, plus $1,700 or $2,100 at 65+.
- The $6,000 senior deduction still applies in 2027 and 2028, but it shrinks as your income rises.
- 2027 Medicare IRMAA tiers were not out as of Nov 9, 2026. If you convert in 2027, it affects your 2029 premiums.
What are the 2027 federal tax brackets?
Here are the 2027 brackets if you are single or married filing jointly, next to the 2026 numbers. The amounts are your taxable income. That is your income after you subtract the standard deduction or your itemized deductions.
Each rate applies only to the slice of your income inside that bracket. If you move into the 22% bracket, the tax on your income below it does not go up.
| Rate | Single 2026 | Single 2027 | Joint 2026 | Joint 2027 |
|---|---|---|---|---|
| 10% | $12,400 | $12,800 | $24,800 | $25,600 |
| 12% | $50,400 | $52,025 | $100,800 | $104,050 |
| 22% | $105,700 | $109,125 | $211,400 | $218,250 |
| 24% | $201,775 | $208,325 | $403,550 | $416,650 |
| 32% | $256,225 | $264,550 | $512,450 | $529,100 |
| 35% | $640,600 | $661,375 | $768,700 | $793,650 |
| 37% | Above $640,600 | Above $661,375 | Above $768,700 | Above $793,650 |
What is the 2027 standard deduction for people over 65?
If you file jointly, your basic 2027 standard deduction is $33,200. It is $16,600 if you are single and $24,925 if you file as head of household.
If you are 65 or older, you add an extra amount on top. For 2027 it is $1,700 for each married spouse who is 65+, or $2,100 if you are single. If you and your spouse are both 65 or older, you get $33,200 plus $3,400, or $36,600.
You may also get the separate senior deduction from the 2025 tax law, covered in the next section. It sits on top of both of these.
| Item | 2026 | 2027 |
|---|---|---|
| Married filing jointly | $32,200 | $33,200 |
| Single | $16,100 | $16,600 |
| Head of household | $24,150 | $24,925 |
| Extra at 65+, each married spouse | $1,650 | $1,700 |
| Extra at 65+, single | $2,050 | $2,100 |
| Senior deduction, per person 65+ | $6,000 | $6,000 |
Does the $6,000 senior deduction still apply in 2027?
Yes. The law allows it for tax years 2025 through 2028, so 2027 and 2028 are your last two years under current law. If you are 65 or older by the end of the year, you can deduct $6,000. You can take it whether or not you itemize. If you are married, you must file jointly to claim it.
It shrinks as your income rises. The test uses MAGI, your modified adjusted gross income. For most retirees it is the same as adjusted gross income. Each person's $6,000 drops by 6% of MAGI above $75,000 if you are single, or $150,000 if you file jointly. If you and your spouse are both 65+, you lose 12 cents for every dollar over $150,000. Your deduction is gone at $250,000.
A Roth conversion adds to your MAGI. If a conversion pushes the two of you over $150,000, you pay a little extra tax through a smaller senior deduction. That comes on top of your bracket rate.
How much more can I convert in 2027 than in 2026?
If your other income stays the same, you can convert a little more. The top of the 12% bracket moves up $3,250 if you file jointly and $1,625 if you are single. The top of the 22% bracket moves up $6,850 joint and $3,425 single. Your larger standard deduction adds $1,000 joint or $500 single, plus $50 for each person 65+.
Put together, if you and your spouse are both 65+, you could fit about $4,350 more income inside the 12% bracket in 2027. That is before the senior deduction phase-out. If you are single and 65+, you could fit about $2,175 more.
You may not see the full gain. Your pension, Social Security and RMDs often rise with inflation too. RMDs are required minimum distributions, the yearly amount the IRS makes you take from traditional accounts starting at 73 or 75. To size each year, see How much to convert each year, or try your numbers in Roth conversion tax calculator.
| Filer | 2026 | 2027 |
|---|---|---|
| Married, both 65+ | $148,300 | about $152,366 |
| Single, 65+ | $74,550 | about $76,627 |
What is the 0% capital gains bracket for 2027?
For 2027, your long-term capital gains and qualified dividends are taxed at 0% up to a limit. Your total taxable income must stay at or below $102,100 joint or $51,050 single. In 2026 those limits are $98,900 and $49,450.
This matters if you convert. Converted IRA money is ordinary income, and it stacks underneath your gains. A conversion can push gains you expected to be taxed at 0% into the 15% rate. So your true cost can be higher than the bracket rate alone.
What are the 2027 IRMAA brackets for Medicare?
As of November 9, 2026, CMS had not published the 2027 Part B premium or the 2027 IRMAA tiers. IRMAA, the income-related monthly adjustment amount, is the extra you pay for Medicare when your income is higher. We will not guess at the new tiers. For now, you can see the 2026 tiers at 2026 IRMAA brackets and checker.
If you worry about your Medicare premiums jumping, timing is the key point. IRMAA uses your income from two years earlier. Your 2027 premiums are based on your 2025 income. If you convert in 2026, it affects your 2028 premiums. If you convert in 2027, it affects your 2029 premiums. See Roth conversions and IRMAA.
Converting in 2026 or 2027?
If you planned a 2026 conversion, your December 31, 2026 deadline still applies. The wider 2027 brackets are a reason to plan next year's amount now. They are no reason to skip this year's room.
Example: a couple filling the 12% bracket in 2026 and in 2027
Carol and Dennis are both 66 and file jointly. They are waiting until 70 to claim Social Security. Their pensions and other ordinary income add up to $80,000 a year, and we assume that stays the same in both years.
In 2026, their deductions are $32,200 standard, $3,300 for being 65+, and the full $12,000 senior deduction. That leaves $32,500 of taxable income, so they could convert $68,300 and stay inside the 12% bracket. The conversion would add about $8,196 in federal tax.
In 2027, their deductions rise to $33,200 and $3,400. A conversion that fills the 12% bracket would now push their income just over $150,000. So their senior deduction shrinks by about $284. The most they could convert inside the 12% bracket is about $72,366, adding about $8,718 in federal tax.
That is about $4,066 more room than in 2026. It is a bit less than the full $4,350 because of the phase-out.
If your income looks like Carol and Dennis's, you can use both years' room. Your extra room in 2027 is real but small, so it is a weak reason to skip a conversion this year.
| 2026 | 2027 | |
|---|---|---|
| Income before conversion | $80,000 | $80,000 |
| Standard deduction plus 65+ amounts | $35,500 | $36,600 |
| Senior deduction after phase-out | $12,000 | about $11,716 |
| Conversion that fills the 12% bracket | $68,300 | about $72,366 |
| Added federal tax from the conversion | about $8,196 | about $8,718 |
Hypothetical example. Assumes married filing jointly, both 65+, $80,000 of ordinary income in each year, no Social Security yet, no capital gains, no itemizing, federal tax only (no state tax). Uses 2026 brackets from Rev. Proc. 2025-32 and 2027 brackets from Rev. Proc. 2026-35. Medicare IRMAA is ignored. Your numbers will differ.
Common questions
Did tax rates go up for 2027?
No. The rates are the same seven rates, 10% to 37%. The 2025 tax law made them permanent, and for 2027 the income limits for each bracket rose about 3% for inflation.
What is the 2027 standard deduction for a married couple over 65?
$33,200 plus $1,700 for each spouse 65 or older, so $36,600 if both are 65+. Each spouse 65+ may also claim the $6,000 senior deduction, which shrinks above $150,000 of income.
When does the senior deduction end?
Under current law, after the 2028 tax year. Congress could change that. It is not adjusted for inflation, so it stays $6,000 per person through 2028.
Are the 2027 IRMAA brackets out yet?
Not as of November 9, 2026. CMS usually announces the next year's Medicare premiums in the fall. We will add them once they are official.
Should I wait until 2027 to do my Roth conversion?
The wider brackets alone are a weak reason to wait. The extra room is a few thousand dollars, and each year has its own room. Many people use both years' room instead of choosing one.
Do the 2027 brackets apply to my 2026 tax return?
No. Your 2026 return, filed in 2027, uses the 2026 brackets. The 2027 brackets apply to income earned in 2027, on returns filed in 2028.
Is the 2027 0% capital gains limit based on gains only?
No. It is based on total taxable income, including IRA withdrawals and conversions. Gains are taxed at 0% only on the part that fits under $102,100 joint or $51,050 single.
Sources
Facts on this page were last checked on November 9, 2026.
- IRS Rev. Proc. 2026-35 (2027 inflation adjustments) · 2027 brackets for all filing statuses, standard deduction, extra 65+ amounts, 0% and 15% capital gains limits. Read Nov 9, 2026.
- IRS news release IR-2026-133: IRS releases tax inflation adjustments for tax year 2027 (Nov 5, 2026) · Release date, 2027 brackets and standard deduction (matched the Rev. Proc.); 2027 figures apply to returns filed in 2028. Read Nov 9, 2026.
- IRS Rev. Proc. 2025-32 (2026 inflation adjustments) · 2026 brackets, standard deduction, extra 65+ amounts and 0% capital gains limits for comparison. Read Nov 9, 2026.
- IRS: One Big Beautiful Bill Act tax deductions for working Americans and seniors · Senior deduction: $6,000 per person 65+, 2025 to 2028, itemizers and non-itemizers, joint filing required. Read Nov 9, 2026.
- 26 U.S.C. 151(d)(5)(C), deduction for seniors (Cornell LII) · Phase-out of 6% of MAGI above $75,000 ($150,000 joint), per person; no inflation adjustment in the text. Read Nov 9, 2026.
- CMS: 2026 Medicare Parts A & B premiums and deductibles · Latest published IRMAA tiers (2026); 2027 tiers not yet published as of Nov 9, 2026. Read Nov 9, 2026.
Who wrote this
This guide was written and fact-checked by the Secure Retirement Planner editorial team using IRS, CMS and Social Security sources listed above. We update guides when the law or yearly limits change. How we research.