ReferenceTax years 2026 and 2025IRS · SSA
Tax numbers for 2026 and 2025
Every federal tax figure people look up each year, from the IRS and Social Security documents that set them, with what changed and a calculator on each page.
Each card shows the headline figure for 2026 and the change from 2025. All figures are checked against the source documents by an automated test.
Income tax37% bracket starts$640,600single filer+$14,250 vs 2025DeductionsStandard deduction$16,100single; $32,200 married joint+$350 vs 2025Investing0% capital gains up to$49,450single; $98,900 joint+$1,100 vs 2025Retirement401(k) limit$24,500+$8,000 at 50++$1,000 vs 2025RetirementIRA limit$7,500+$1,100 at 50++$500 vs 2025RetirementRoth IRA phase-out starts$153,000single; $242,000 joint+$3,000 vs 2025HealthHSA limit, family$8,750$9,000 in 2027+$200 vs 2025HealthHealth FSA limit$3,400dependent care $7,500+$100 vs 2025PayrollSocial Security wage base$184,5006.2% stops above it+$8,400 vs 2025BenefitsSocial Security COLA2.8%2027: not yet announced2.5% in 2025GiftsAnnual gift exclusion$19,000per recipientsame as 2025EstatesEstate tax exemption$15,000,000per person+$1,010,000 vs 2025CreditsMaximum EITC$8,2313 or more children+$185 vs 2025CreditsChild tax credit$2,200$1,700 refundablesame as 2025DrivingBusiness mileage76¢cents a mile from 1 July70¢ in 2025ChildrenKiddie tax above$2,700child's unearned incomesame as 2025AMTAMT exemption$90,100single; $140,200 joint+$2,000 vs 2025
Are the 2027 figures out?
Checked on 9 October 2026 against the IRS newsroom and SSA.
| Figures | 2027 status | Where they come from |
|---|---|---|
| Income tax brackets, standard deduction, capital gains, EITC, child tax credit, AMT, gift exclusion, kiddie tax, FSA | Not yet | IRS revenue procedure (2026 figures: Rev. Proc. 2025-32) |
| 401(k), 403(b), 457, IRA and Roth IRA limits | Not yet | IRS notice (2026 limits: Notice 2025-67) |
| Social Security COLA and wage base | Not yet | SSA, after the September CPI-W in October |
| Standard mileage rates | Not yet | IRS news release (2026 rates: IR-2025-128, IR-2026-29) |
| HSA limits | Published: $4,500 / $9,000 | IRS Rev. Proc. 2026-24 |
| Estate tax exemption | Not yet | Inflation adjustment of the $15,000,000 set by Public Law 119-21 |
Your own numbers
- Your federal tax receiptwhere it goes
- State income tax calculators50 states and DC
- Where federal revenue comes fromby source
Sources
- IRS, Rev. Proc. 2025-32: 2026 inflation adjustments (as amended by Public Law 119-21, the One, Big, Beautiful Bill Act).
- IRS, Rev. Proc. 2024-40: 2025 inflation adjustments.
- IRS, Notice 2025-67: 2026 retirement plan and IRA limits (with the 2025 amounts they replace).
- IRS, Notice 2024-80: 2025 retirement plan and IRA limits.
- IRS, Rev. Proc. 2026-24: 2027 HSA limits.
- IRS, Rev. Proc. 2025-19: 2026 HSA limits.
- Public Law 119-21 (One, Big, Beautiful Bill Act), 139 Stat. 72, 4 July 2025.
- Social Security Administration, Contribution and benefit base.
- Social Security Administration, Latest cost-of-living adjustment.
- IRS, Standard mileage rates (all years, with the news release for each).
- Every figure on this page was checked against the documents above by an automated test on 9 October 2026. Status of 2027 figures checked on 9 October 2026 (IRS newsroom and SSA). Page built 2026-10-09.