The statutory rate structure is known, but the 2028 bracket thresholds are not final. These tables model 3% annual growth from confirmed 2026 thresholds over two years. Amounts are taxable income after deductions, not gross salary.
Filing in 2028? That generally concerns 2027 income. This 2028 tax-year reference generally concerns returns filed in 2029.
Single: 2028 scenario
| Marginal rate | 2026 confirmed upper threshold | 2028 scenario upper threshold |
|---|---|---|
| 10% | $12,400 | ~$13,150 |
| 12% | $50,400 | ~$53,450 |
| 22% | $105,700 | ~$112,150 |
| 24% | $201,775 | ~$214,050 |
| 32% | $256,225 | ~$271,850 |
| 35% | $640,600 | ~$679,600 |
| 37% | No upper limit | No upper limit |
Married filing jointly: 2028 scenario
| Marginal rate | 2026 confirmed upper threshold | 2028 scenario upper threshold |
|---|---|---|
| 10% | $24,800 | ~$26,300 |
| 12% | $100,800 | ~$106,900 |
| 22% | $211,400 | ~$224,300 |
| 24% | $403,550 | ~$428,100 |
| 32% | $512,450 | ~$543,700 |
| 35% | $768,700 | ~$815,500 |
| 37% | No upper limit | No upper limit |
Married filing separately: 2028 scenario
| Marginal rate | 2026 confirmed upper threshold | 2028 scenario upper threshold |
|---|---|---|
| 10% | $12,400 | ~$13,150 |
| 12% | $50,400 | ~$53,450 |
| 22% | $105,700 | ~$112,150 |
| 24% | $201,775 | ~$214,050 |
| 32% | $256,225 | ~$271,850 |
| 35% | $384,350 | ~$407,750 |
| 37% | No upper limit | No upper limit |
Head of household: 2028 scenario
| Marginal rate | 2026 confirmed upper threshold | 2028 scenario upper threshold |
|---|---|---|
| 10% | $17,700 | ~$18,800 |
| 12% | $67,450 | ~$71,550 |
| 22% | $105,700 | ~$112,150 |
| 24% | $201,750 | ~$214,050 |
| 32% | $256,200 | ~$271,800 |
| 35% | $640,600 | ~$679,600 |
| 37% | No upper limit | No upper limit |
Worked example: a single filer
Assume $90,000 of ordinary gross income, no adjustments or credits, and the illustrative $17,100 single standard deduction. Taxable income is $72,900. Applying the scenario brackets gives approximately $10,430.00 in federal income tax. Payroll and state taxes are excluded.
The first $13,150 is taxed at 10%, the next slice through $53,450 at 12%, and only the remaining taxable income at 22%. Moving into a higher bracket does not apply that higher rate to every dollar. The joint standard-deduction scenario is $34,200; changing filing status also changes the thresholds.
Use bracket space without mistaking it for a forecast
Compare alternative retirement deferrals or conversion amounts using the same scenario throughout. Mixing a projected deduction with a confirmed bracket table produces an inconsistent example. Keep a separate reserve for credits, capital gains, the alternative minimum tax and state liability if those apply.
Income-tax thresholds use a chained-CPI measurement window ending in August of the preceding year. Retirement limits use a different index and measurement window. A broad 3% assumption is useful for sensitivity planning but cannot reproduce the IRS revenue procedure. Check the final release before adjusting withholding for 2028.
Method, assumptions and release timing
The 3% annual assumption is an illustrative planning shortcut, not an inflation forecast or a confidence interval. It compounds directly from the latest confirmed baseline, then rounds once. Official indexing uses statutory base amounts, prescribed index windows and rounding rules; final agency figures can differ. Individual thresholds round to the nearest $50. The first five joint ceilings equal twice Single; MFS equals half of joint.
IRS 2028 inflation adjustments are expected in October–November 2027; timing is based on the usual annual cycle, not an announced release date.
Primary sources: 2026 tax baselines — Rev. Proc. 2025-32
Frequently asked questions
Is this for the tax return I file in 2028?
A return filed in 2028 generally reports 2027 income. This page covers tax year 2028, generally filed in 2029. Use the linked 2027 guide for the earlier tax year; amendments and extensions can involve other years.
Are the 2028 tax brackets official?
The seven current-law rates are enacted. The dollar thresholds on this page are illustrative scenarios pending the IRS 2028 revenue procedure. They are not IRS estimates.
What happens to my tax if I enter a higher bracket?
Only the portion of taxable income in that bracket receives its marginal rate. The worked example applies the lower rates to the earlier slices.
Can I use these estimates to file or set a contribution limit?
No. These tables illustrate planning assumptions. Use the final agency publication and the rules for the applicable year before filing, funding an account or changing payroll. A linked calculator may use a different year.
Explore a related calculator
Federal income tax calculator. Check the calculator’s supported year and assumptions; it may use a different year from this planning reference.