Tax Rates and Resources for Kitsap County
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2026 & 2027 Tax Rates
2026 Tax Rates - Single Taxpayers
Standard Deduction $16,100
10% — 0 to $12,400
12% — $12,400 to $50,400
22% — $50,400 to $105,700
24% — $105,700 to $201,775
32% — $201,775 to $256,225
35% — $256,225 to $640,600
37% — Over $640,600
2026 Tax Rates - Married Jointly & Surviving Spouses
Standard Deduction $32,200
10% — 0 to $24,800
12% — $24,800 to $100,800
22% — $100,800 to $211,400
24% — $211,400 to $403,550
32% — $403,550 to $512,450
35% — $512,450 to $768,700
37% — Over $768,700
2026 Tax Rates - Married Filing Separately
Standard Deduction $16,100
10% — 0 to $12,400
12% — $12,400 to $50,400
22% — $50,400 to $105,700
24% — $105,700 to $201,775
32% — $201,775 to $256,225
35% — $256,225 to $384,350
37% — Over $384,350
2026 Tax Rates - Head of Household
Standard Deduction $24,150
10% — 0 to $17,700
12% — $17,700 to $67,450
22% — $67,450 to $105,700
24% — $105,700 to $201,750
32% — $201,750 to $256,200
35% — $256,200 to $640,600
37% — Over $640,600
2026 Tax Rates - Estates & Trusts
10% — 0 to $3,300
24% — $3,300 to $11,700
35% — $11,700 to $16,000
37% — Over $16,000
2026 Social Security / 2026 Tax Rates
Social Security Tax Rate: Employers / 6.2%
Social Security Tax Rate: Employees / 6.2%
Social Security Tax Rate: Self-Employed / 12.4%
Maximum earnings subject to Social Security Tax / $184,500
Maximum earnings subject to Medicare Tax / Unlimited
Medicare Tax Rate: Employers / 1.45%
Medicare Tax Rate: Employees / 1.45%
Medicare Tax Rate: Self-Employed / 2.9%
Additional Medicare Tax on FICA wages and self-employment income above $200,000 (single filers) or $250,000 (joint filers) / 0.9%
Net Investment Income Tax on taxpayers with modified adjusted gross income (MAGI) exceeding $200,000 (single filers) or $250,000 (joint filers) / 3.8%
2026 Miscellaneous / 2026 Tax Rates
Business Section 179 expensing limit / $2,560,000
Business Section 179 phaseout threshold / $4,090,000
First-year bonus depreciation rate / 100% for eligible property acquired after January 19, 2025, subject to applicable rules
Income threshold after which Section 199A (qualified business income) deduction limitations may begin to apply / $201,750 (single and head of household); $201,775 (married filing separately); $403,500 (married filing jointly)
Qualified Small-Employer Health Reimbursement Arrangement limit / $6,450 (individual coverage); $13,100 (family coverage)
Prior-year safe harbor for estimated taxes of higher-income taxpayers / 110% of 2025 tax liability, subject to applicable requirements
Standard mileage rate for business driving / 72.5 cents (January 1–June 30); 76 cents (July 1–December 31)
Standard mileage rate for medical driving / 20.5 cents (January 1–June 30); 23.5 cents (July 1–December 31)
Standard mileage rate for qualifying moving expenses / 20.5 cents (January 1–June 30); 23.5 cents (July 1–December 31), generally for eligible Armed Forces members and certain intelligence community employees
Standard mileage rate for charitable driving / 14 cents
Child Tax Credit (per qualifying child under age 17 at the end of the tax year) / $2,200
Unearned income maximum for children under age 19 before kiddie tax applies (basic inflation-adjusted amount) / $1,350
Long-term capital gains tax rate for taxpayers with taxable income up to $49,450 (single filers) or $98,900 (married filing jointly) / 0%
Long-term capital gains tax rate for taxpayers with taxable income above $49,450 through $545,500 (single filers), or above $98,900 through $613,700 (married filing jointly) / 15%
Long-term capital gains tax rate for taxpayers with taxable income above $545,500 (single filers) or $613,700 (married filing jointly) / 20%
Maximum capital gains tax rate for unrecaptured Section 1250 gains / 25%
Maximum capital gains tax rate on collectibles / 28%
Maximum contribution for Traditional/Roth IRA / $7,500 if under age 50; $8,600 if age 50 or older
Maximum employee contribution to SIMPLE IRA / Generally $17,000; $18,100 for certain eligible plans
SIMPLE IRA catch-up contribution / Generally $4,000 for age 50 or older; $5,250 for ages 60–63, subject to plan rules
Maximum contribution to SEP IRA / Generally the lesser of 25% of eligible compensation or $72,000
Maximum employee contribution to 401(k), 403(b), and most governmental 457 plans / $24,500
401(k) catch-up contribution for age 50 or older / Generally $8,000
401(k) catch-up contribution for ages 60–63 / $11,250
Senior deduction for eligible taxpayers age 65 or older / $6,000 per eligible taxpayer
Income threshold after which the senior deduction begins to phase out / $75,000 ($150,000 for married filing jointly)
Maximum deduction for qualified tips income / $25,000
Income threshold after which the tips deduction begins to phase out / $150,000 ($300,000 for married filing jointly)
Maximum deduction for qualified overtime compensation / $12,500 ($25,000 for married filing jointly)
Income threshold after which the overtime deduction begins to phase out / $150,000 ($300,000 for married filing jointly)
Maximum deduction for qualified passenger vehicle loan interest / $10,000
Income threshold after which the passenger vehicle loan interest deduction begins to phase out / $100,000 ($200,000 for married filing jointly)
Maximum deduction for state and local taxes (SALT) / $40,400 ($20,200 for married filing separately)
Income threshold after which the maximum SALT deduction is reduced / $505,000 ($252,500 for married filing separately)
2026 Education / 2026 Tax Rates
American Opportunity Tax Credit (per eligible student) / $2,500
Lifetime Learning Credit (per tax return) / $2,000
Student Loan Interest Deduction (per return) / $2,500
Coverdell Education Savings Account Contribution (per beneficiary) / $2,000
2027 Federal Tax Rates and Information
2027 Tax Rates - Individual Taxpayers
The federal income tax rates for 2027 remain 10%, 12%, 22%, 24%, 32%, 35%, and 37% under current law.
The IRS has not yet published its complete official inflation-adjusted tax brackets and standard deductions for tax year 2027 as of October 8, 2026.
The 2027 filing-status brackets for single taxpayers, married filing jointly, married filing separately, heads of household, and estates and trusts will be updated when official figures become available.
2027 Social Security / 2027 Tax Rates
Social Security Tax Rate: Employers / 6.2%
Social Security Tax Rate: Employees / 6.2%
Social Security Tax Rate: Self-Employed / 12.4%
Maximum earnings subject to Social Security Tax / Pending official 2027 announcement
Maximum earnings subject to Medicare Tax / Unlimited
Medicare Tax Rate: Employers / 1.45%
Medicare Tax Rate: Employees / 1.45%
Medicare Tax Rate: Self-Employed / 2.9%
Additional Medicare Tax on applicable higher-income wages and self-employment income / 0.9%
Net Investment Income Tax on applicable higher-income investment income / 3.8%
2027 Miscellaneous / 2027 Tax Rates
Business Section 179 expensing limit / Pending official 2027 adjustment
Business Section 179 phaseout threshold / Pending official 2027 adjustment
First-year bonus depreciation rate / 100% for qualifying property, subject to applicable rules
Section 199A qualified business income deduction / Up to 20% for eligible taxpayers, subject to income-based limitations and other requirements
Qualified Small-Employer Health Reimbursement Arrangement limit / Pending official 2027 adjustment
Prior-year safe harbor for estimated taxes of higher-income taxpayers / Generally 110% of 2026 tax liability, subject to applicable requirements
Standard mileage rate for business driving / Pending official 2027 announcement
Standard mileage rate for medical driving / Pending official 2027 announcement
Standard mileage rate for qualifying moving expenses / Pending official 2027 announcement
Standard mileage rate for charitable driving / 14 cents
Child Tax Credit / Maximum amount subject to applicable 2027 inflation adjustment and eligibility requirements
Traditional/Roth IRA contribution limits / Pending official 2027 adjustment
SIMPLE IRA contribution limits / Pending official 2027 adjustment
SEP IRA contribution limits / Pending official 2027 adjustment
401(k) employee contribution limits / Pending official 2027 adjustment
Senior deduction for eligible taxpayers age 65 or older / $6,000 per eligible taxpayer
Income threshold after which the senior deduction begins to phase out / $75,000 ($150,000 married filing jointly)
Maximum deduction for qualified tips income / $25,000
Income threshold after which the tips deduction begins to phase out / $150,000 ($300,000 married filing jointly)
Maximum deduction for qualified overtime compensation / $12,500 ($25,000 married filing jointly)
Income threshold after which the overtime deduction begins to phase out / $150,000 ($300,000 married filing jointly)
Maximum deduction for qualified passenger vehicle loan interest / $10,000
Income threshold after which the passenger vehicle loan interest deduction begins to phase out / $100,000 ($200,000 married filing jointly)
Maximum deduction for state and local taxes (SALT) / $40,804 ($20,402 married filing separately)
Income threshold after which the maximum SALT deduction is reduced / $510,050 ($255,025 married
filing separately)
2027 Education / 2027 Tax Rates
American Opportunity Tax Credit (per eligible student) / $2,500
Lifetime Learning Credit (per return) / $2,000
Student Loan Interest Deduction (per return) / $2,500
Coverdell Education Savings Account Contribution (per beneficiary) / $2,000
Important Tax Information
Tax laws, deduction limits, credits, and eligibility requirements may change. Information presented here reflects federal tax laws and published guidance available as of October 8, 2026. Additional 2027 inflation-adjusted amounts will be added following their official release.
This information is intended for general educational purposes and does not constitute individualized tax advice. Certain deductions and credits are subject to income limitations, filing-status requirements, and other restrictions.
For assistance with tax preparation, tax planning, or IRS representation, please contact Bean Counting Tax Services, Inc.