Tax Constants 2027 (preview)
Working calculators still use 2026. This page records only cited official 2027 amounts plus statutory rates. Unpublished inflation items stay blank.
Last updated: August 14, 2026
data/tax-constants-2027.json.
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Primary publications
- IRS Rev. Proc. 2026-24 — 2027 HSA / HDHP amounts
- IRS Rev. Proc. 2026-26 — 2027 PTC applicable percentages
- SSA contribution and benefit base (official through 2026)
- 2026 OASDI Trustees Report §V.C — projection only
Official 2027 amounts (already published)
- HSA contribution limit: $4,500 self-only / $9,000 family
- HDHP minimum deductible / OOP max: $1,750 / $8,700 self-only · $3,500 / $17,400 family
- PTC required contribution (employer affordability): 10.22%
- HHS 2026 FPL (governs 2027 coverage-year PTC): contiguous 1-person $15,960 + $5,680 per additional person
The live HSA calculator still runs 2026 limits ($4,400 / $8,750) so 2026 filing math does not silently change. When we dual-impl a 2027 runtime it will read these official values.
Statutory rates that do not wait on a 2027 Rev. Proc.
- SE net-earnings factor: 92.35%
- Social Security + Medicare combined: 12.4% + 2.9% = 15.3%
- Additional Medicare: 0.9% above $200,000 / $250,000 MFJ / $125,000 MFS (not inflation-indexed)
- Schedule SE filing floor: $400
Those are the figures the 2027 SE tax preview can state without guessing a wage base.
Not yet official — left blank on purpose
- Social Security wage base: Not yet published
- Standard deduction: Not yet published
- Federal income-tax bracket dollar thresholds: Not yet published
- 401(k) / IRA / QBI inflation amounts and 2027 mileage rates: not yet published
The 2026 Trustees Report intermediate assumption lists a $190,200 2027 contribution and benefit base. That is a projection in Table V.C1, not the official CBB. We store it under projections so it cannot hydrate into a calculator.
Full constant table
Rendered from the 2027 JSON. Null values display as “Not yet published.” 2026 working list: Tax Constants 2026.
| Key | Value | Status | Source | Effective | app.js path |
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Frequently asked questions
Are 2027 IRS tax brackets published yet?
Is the 2027 Social Security wage base official?
Which 2027 tax figures are official today?
How we dual-check calculator math: Methodology. Who publishes these tools: About.