2027 Tax Numbers for the Self-Employed: What's Confirmed

Updated 2026-10-18 · Not tax advice

Short answer

As of October 15, 2026, the IRS has not published the 2027 tax brackets or standard deduction. Two sets of 2027 figures are confirmed: the Social Security wage base ($192,300) and HSA limits ($4,500 self-only, $9,000 family). Your January 15, 2027 payment belongs to tax year 2026, so it uses the 2026 figures below.

Figures used: 2027 figures from the SSA contribution and benefit base page and IRS Rev. Proc. 2026-24. 2026 figures from IRS Rev. Proc. 2025-32. Checked on IRS.gov and SSA.gov on October 15, 2026. We add the 2027 brackets here when the IRS publishes them.

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Free: the one-page Q4 2026 estimated tax worksheet (printable, Excel or Google Sheets) and the quarterly estimated tax calculator.

Confirmed 2027 figures

Item	2027	Source
Social Security wage base (12.4% part of SE tax)	$192,300	SSA
SE tax rates	12.4% Social Security + 2.9% Medicare	SSA
HSA contribution limit	$4,500 self-only, $9,000 family (base limits; each HSA-eligible person 55 or older can add a $1,000 catch-up to their own HSA, so $11,000 if both spouses qualify; months you aren’t HSA-eligible, such as after Medicare enrollment, generally reduce the limit, except that someone eligible on December 1 can use the last-month rule if they stay eligible through December 31 of the next year (otherwise that extra amount becomes income plus a 10% additional tax); see Pub. 969)	Rev. Proc. 2026-24
HDHP minimum deductible	$1,750 self-only, $3,500 family	Rev. Proc. 2026-24
HDHP out-of-pocket maximum	$8,700 self-only, $17,400 family	Rev. Proc. 2026-24

Example: the Social Security part of SE tax stops once net SE earnings reach the wage base. Net SE earnings are 92.35% of profit, so in 2027, with no W-2 wages, the cap hits at about $208,230 of profit. The most you pay in that part is 12.4% × $192,300 = $23,845.20, up from $22,878 in 2026. If you also have W-2 Social Security wages, they use up the wage base first, so the cap comes sooner and the maximum is lower.

Not published yet

The IRS has not released these for 2027. We add each one, with a link to the IRS source, once it’s out:

Income tax brackets
Standard deduction
QBI deduction income thresholds
401(k), IRA and SEP contribution limits
Standard mileage rate
2027 Form 1040-ES and its due dates (see our projected 2027 due dates)

Check the IRS list of inflation-adjusted tax items by tax year for the release.

2026 figures (for the January 15, 2027 payment)

The Q4 2026 payment is due Friday, January 15, 2027 and uses tax year 2026 figures from Rev. Proc. 2025-32. Walkthrough: Q4 2026 estimated tax payment guide.

Standard deduction	2026
Single or married filing separately	$16,100
Married filing jointly	$32,200
Head of household	$24,150

Rate	Single	Married filing jointly
10%	$0 to $12,400	$0 to $24,800
12%	to $50,400	to $100,800
22%	to $105,700	to $211,400
24%	to $201,775	to $403,550
32%	to $256,225	to $512,450
35%	to $640,600	to $768,700
37%	over $640,600	over $768,700

Other 2026 figures: Social Security wage base $184,500 (SSA); QBI deduction threshold $201,750 for single and head of household ($403,500 married filing jointly, $201,775 married filing separately; the separate-return figure really is $25 higher, per Rev. Proc. 2025-32 section 4.26).

Figure the payment with the free Q4 2026 worksheet or the quarterly estimated tax calculator.

FAQ

Are the 2027 tax brackets out?

Not yet. As of October 15, 2026 the IRS has not released the 2027 inflation adjustments for brackets and the standard deduction. It publishes them each fall. This page will be updated with the official figures and a link to the IRS release.

Which figures does my January 15, 2027 payment use?

2026 figures. The January 15, 2027 payment is the fourth installment for tax year 2026, so use the 2026 brackets, standard deduction and the $184,500 Social Security wage base.

What is the 2027 Social Security wage base?

$192,300. SSA set it for 2027. The 12.4% Social Security part of self-employment tax applies to net SE earnings up to that amount, minus any W-2 Social Security wages you have yourself. The 2.9% Medicare part has no cap.

Should I plan 2027 payments with 2026 numbers?

For the April 15, 2027 payment, 2026 brackets and deductions are a reasonable starting point if the 2027 ones are not out yet, but use the confirmed 2027 Social Security wage base ($192,300). Inflation adjustments usually move brackets up, so the income tax part leans slightly high; a 2026 wage base would understate SE tax for high earners. Recheck once the IRS publishes.