2027 Tax Brackets and 401(k) Limits: What the IRS Has Confirmed and What Is Still Pending

Status as of Friday, Oct. 23, 2026. We will add the 2027 brackets and 401(k) limits the day the Internal Revenue Service publishes them.

As of Friday, Oct. 23, 2026, the Internal Revenue Service (IRS) has not released the 2027 tax brackets, the 2027 standard deduction, or the 2027 401(k) and individual retirement account (IRA) limits. Two 2027 numbers are already official: the Health Savings Account (HSA) limits, set in June, and the Social Security figures, announced on Oct. 14. This page separates what is confirmed from what is still pending, and gives last year’s official numbers, labeled 2026, as the best guide until the IRS acts.

We use only official figures here. The amounts below come from IRS revenue procedures and notices and from the Social Security Administration (SSA). We do not publish third-party projections of the 2027 brackets.

What is official and what is pending

2027 figure	Status
Health Savings Account limits	Official (Rev. Proc. 2026-24)
Social Security cost-of-living adjustment and taxable maximum	Official (SSA, Oct. 14, 2026)
Tax brackets	Not yet released
Standard deduction	Not yet released
401(k), 403(b) and IRA contribution limits	Not yet released
Estate and gift tax exclusion	Not yet released
Start of 2027 filing season	Not yet announced

Last year the IRS published the tax-year 2026 inflation adjustments in Revenue Procedure 2025-32 on Oct. 9, 2025, and the 2026 retirement-plan limits in a news release and Notice 2025-67 on Nov. 13, 2025. If the IRS keeps a similar schedule, the 2027 brackets and the 2027 retirement-plan limits should follow within weeks.

2027 Health Savings Account limits (official)

The IRS sets Health Savings Account limits earlier than the rest, in a spring revenue procedure. Revenue Procedure 2026-24, published in Internal Revenue Bulletin 2026-25 on June 15, 2026, sets the 2027 amounts.

Health Savings Account item	2027	2026
Contribution limit, self-only	$4,500	$4,400
Contribution limit, family	$9,000	$8,750
Catch-up, age 55 and older	$1,000	$1,000
High-deductible plan out-of-pocket max, self-only	$8,700	not listed here
High-deductible plan out-of-pocket max, family	$17,400	not listed here
Excepted-benefit health reimbursement arrangement max	$2,250	not listed here

The age-55 catch-up amount is fixed by statute at $1,000, so it does not change with inflation. An out-of-pocket maximum applies to a high-deductible health plan (HDHP) that pairs with a Health Savings Account.

2027 Social Security changes (official)

The Social Security Administration released its 2027 fact sheet on Oct. 14, 2026.

Social Security item	2027	2026
Cost-of-living adjustment (COLA)	3.6%	n/a
Taxable maximum (wages subject to the tax)	$192,300	$184,500
Earnings test, under full retirement age	$25,560 per year	n/a
Earnings test, year reaching full retirement age	$67,920	n/a

Below full retirement age, the Social Security Administration withholds $1 in benefits for every $2 earned above $25,560 in 2027. In the year a worker reaches full retirement age (FRA), it withholds $1 for every $3 above $67,920, counting only earnings before the birthday month. The Social Security payroll tax rate stays at 6.2% each for the employee and the employer. Our Social Security cost-of-living adjustment report has the 2027 payment dates.

2026 tax brackets (use until 2027 is released)

Until the IRS publishes the 2027 brackets, the tax-year 2026 brackets from Revenue Procedure 2025-32 are the official reference. These apply to income earned in 2026, on the return due in April 2027.

Rate	Single, taxable income up to	Married filing jointly, up to
10%	$12,400	$24,800
12%	$50,400	$100,800
22%	$105,700	$211,400
24%	$201,775	$403,550
32%	$256,225	$512,450
35%	$640,600	$768,700
37%	above $640,600	above $768,700

2026 standard deduction and estate exclusion

Filing status	2026 standard deduction
Single	$16,100
Married filing jointly	$32,200
Head of household	$24,150
Married filing separately	$16,100

The additional standard deduction for taxpayers who are 65 or older or blind is $1,650 each for married filers and $2,050 each for single filers and heads of household in 2026. The federal estate tax exclusion is $15,000,000 per person for 2026. The 2027 versions of all of these are not yet released.

2026 retirement-plan limits (use until 2027 is released)

The IRS announced these on Nov. 13, 2025 in Notice 2025-67. They apply to the 2026 plan year; the 2027 limits are not yet out.

Retirement-plan limit	2026
401(k) and 403(b) employee deferral	$24,500
Individual retirement account (IRA)	$7,500
Catch-up, age 50 and older	$8,000
Catch-up, ages 60 to 63	$11,250

Key dates

Date	Day	What happens	Days from today
Jan. 15, 2027	Friday	Fourth-quarter 2026 estimated tax payment due	-
Apr. 15, 2027	Thursday	2026 federal tax return filing deadline	-

The IRS has not announced when it will begin accepting 2027 returns. Our 2027 tax calendar tracks the filing deadlines as they are set.

Print the confirmed 2027 limits

Our free printable lists the confirmed 2027 Health Savings Account and Social Security figures and the key dates on one page, in a standard and an ink-saver version. Pair it with a 2027 yearly calendar, a January 2027 calendar for the Jan. 15 estimated-tax date, or an April 2027 calendar for the filing deadline. For retirees, the Medicare open enrollment guide covers the December deadline.