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Historical U.S. Federal Individual Income Tax Rates & Brackets, 1862-2021

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Historical Income TaxA tax is a mandatory payment or charge collected by local, state, and national governments from individuals or businesses to cover the costs of general government services, goods, and activities. Rates

Historical U.S. Federal Individual Income Tax Rates and Brackets

In Nominal Dollars, Income Years 1862-2021
YearMarried Filing Jointly (Rates/Brackets)Married Filing Separately (Rates/Brackets)Single Filer (Rates/Brackets)Head of Household (Rates/Brackets)Notes:
202110.0%>$0 10.0%>$0 10.0%>$0 10.0%>$0 Last law to change rates was the Tax Cuts and Jobs Act of 2017.
202112.0%>$19,900 12.0%>$9,950 12.0%>$9,950 12.0%>$14,200
202122.0%>$81,050 22.0%>$40,525 22.0%>$40,525 22.0%>$54,200
202124.0%>$172,750 24.0%>$86,375 24.0%>$86,375 24.0%>$86,350
202132.0%>$329,850 32.0%>$164,925 32.0%>$164,925 32.0%>$164,900
202135.0%>$418,850 35.0%>$209,425 35.0%>$209,425 35.0%>$209,400
202137.0%>$628,301 37.0%>$314,150 37.0%>$523,600 37.0%>$523,600
202010.0%>$0.0010.0%>$0.0010.0%>$0.0010.0%>$0.00Last law to change rates was the Tax Cuts and Jobs Act of 2017.
202012.0%>$19,75012.0%>$9,87512.0%>$9,87512.0%>$14,100
202022.0%>$80,250 22.0%>$40,125 22.0%>$40,125 22.0%>$53,700
202024.0%>$171,050 24.0%>$85,525 24.0%>$85,525 24.0%>$85,500
202032.0%>$326,600 32.0%>$163,300 32.0%>$163,300 32.0%>$163,300
202035.0%>$414,700 35.0%>$207,350 35.0%>$207,350 35.0%>$207,350
202037.0%>$622,050 37.0%>$311,025 37.0%>$518,400 37.0%>$518,400
201910.0%>$0 10.0%>$0 10.0%>$0 10.0%>$0 Last law to change rates was the Tax Cuts and Jobs Act of 2017.
201912.0%>$19,400 12.0%>$9,700 12.0%>$9,700 12.0%>$13,850
201922.0%>$78,950 22.0%>$39,475 22.0%>$39,475 22.0%>$52,850
201924.0%>$168,400 24.0%>$84,200 24.0%>$84,200 24.0%>$84,200
201932.0%>$321,450 32.0%>$160,725 32.0%>$160,725 32.0%>$160,700
201935.0%>$408,200 35.0%>$204,100 35.0%>$204,100 35.0%>$204,100
201937.0%>$612,350 37.0%>$306,175 37.0%>$510,300 37.0%>$510,300
201810.0%>$0 10.0%>$0 10.0%>$0 10.0%>$0 Last law to change rates was the Tax Cuts and Jobs Act of 2017.
201812.0%>$19,050 12.0%>$9,525 12.0%>$9,525 12.0%>$13,600
201822.0%>$77,400 22.0%>$38,700 22.0%>$38,700 22.0%>$51,800
201824.0%>$165,000 24.0%>$82,500 24.0%>$82,500 24.0%>$82,500
201832.0%>$315,000 32.0%>$157,500 32.0%>$157,500 32.0%>$157,500
201835.0%>$400,000 35.0%>$200,000 35.0%>$200,000 35.0%>$200,000
201837.0%>$600,000 37.0%>$300,000 37.0%>$500,000 37.0%>$500,000
201710.0%>$0 10.0%>$0 10.0%>$0 10.0%>$0 Last law to change rates was the American Taxpayer Relief Act of 2012.
201715.0%>$18,650 15.0%>$9,235 15.0%>$9,325 15.0%>$13,350
201725.0%>$75,900 25.0%>$37,950 25.0%>$37,950 25.0%>$50,800
201728.0%>$153,100 28.0%>$76,550 28.0%>$91,900 28.0%>$131,200
201733.0%>$233,350 33.0%>$116,675 33.0%>$191,650 33.0%>$212,500
201735.0%>$416,700 35.0%>$208,350 35.0%>$416,700 35.0%>$416,700
201739.6%>$470,700 39.6%>$235,350 39.6%>$418,400 39.6%>$444,550
201610.0%>$0 10.0%>$0 10.0%>$0 10.0%>$0 Last law to change rates was the American Taxpayer Relief Act of 2012.
201615.0%>$18,550 15.0%>$9,275 15.0%>$9,275 15.0%>$13,250
201625.0%>$75,300 25.0%>$37,650 25.0%>$37,650 25.0%>$50,400
201628.0%>$151,900 28.0%>$75,950 28.0%>$91,150 28.0%>$130,150
201633.0%>$231,450 33.0%>$115,725 33.0%>$190,150 33.0%>$210,800
201635.0%>$413,350 35.0%>$206,675 35.0%>$413,450 35.0%>$413,350
201639.6%>$466,950 39.6%>$233,475 39.6%>$415,050 39.6%>$441,000
201510.0%>$010.0%>$010.0%>$010.0%>$0Last law to change rates was the American Taxpayer Relief Act of 2012.
201515.0%>$18,451 15.0%>$9,226 15.0%>$9,226 15.0%>$13,151
201525.0%>$74,901 25.0%>$37,451 25.0%>$37,451 25.0%>$50,201
201528.0%>$151,201 28.0%>$75,601 28.0%>$90,751 28.0%>$129,601
201533.0%>$230,451 33.0%>$115,226 33.0%>$189,301 33.0%>$209,851
201535.0%>$411,501 35.0%>$205,751 35.0%>$411,501 35.0%>$411,501
201539.6%>$464,851 39.6%>$232,426 39.6%>$413,201 39.6%>$439,001
201410.0%>$010.0%>$010.0%>$010.0%>$0Last law to change rates was the American Taxpayer Relief Act of 2012.
201415.0%>$18,151 15.0%>$9,076 15.0%>$9,076 15.0%>$12,951
201425.0%>$73,801 25.0%>$36,901 25.0%>$36,901 25.0%>$49,401
201428.0%>$148,851 28.0%>$74,426 28.0%>$89,351 28.0%>$127,551
201433.0%>$226,851 33.0%>$113,426 33.0%>$186,351 33.0%>$206,601
201435.0%>$405,101 35.0%>$202,551 35.0%>$405,101 35.0%>$405,101
201439.6%>$457,601 39.6%>$228,801 39.6%>$406,751 39.6%>$432,201
201310.0%>$0 10.0%>$0 10.0%>$0 10.0%>$0 Last law to change rates was the American Taxpayer Relief Act of 2012.
201315.0%>$17,850 15.0%>$8,925 15.0%>$8,925 15.0%>$12,750
201325.0%>$72,500 25.0%>$36,250 25.0%>$36,250 25.0%>$48,600
201328.0%>$146,400 28.0%>$73,200 28.0%>$87,850 28.0%>$125,450
201333.0%>$223,050 33.0%>$111,525 33.0%>$183,250 33.0%>$203,150
201335.0%>$398,350 35.0%>$199,175 35.0%>$398,350 35.0%>$398,350
201339.6%>$450,000 39.6%>$225,000 39.6%>$400,000 39.6%>$425,000
201210.0%>$010.0%>$010.0%>$010.0%>$0Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003.
201215.0%>$17,400 15.0%>$8,700 15.0%>$8,700 15.0%>$12,400
201225.0%>$70,700 25.0%>$35,350 25.0%>$35,350 25.0%>$47,350
201228.0%>$142,700 28.0%>$71,350 28.0%>$85,650 28.0%>$122,300
201233.0%>$217,450 33.0%>$108,725 33.0%>$178,650 33.0%>$198,050
201235.0%>$388,350 35.0%>$194,175 35.0%>$388,350 35.0%>$388,350
201110.0%>$010.0%>$010.0%>$010.0%>$0Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003.
201115.0%>$17,000 15.0%>$8,500 15.0%>$8,500 15.0%>$12,150.00
201125.0%>$69,000 25.0%>$34,500 25.0%>$34,500 25.0%>$46,250
201128.0%>$139,350 28.0%>$69,675 28.0%>$83,600 28.0%>$119,400
201133.0%>$212,300 33.0%>$106,150 33.0%>$174,400 33.0%>$193,350
201135.0%>$379,150 35.0%>$189,575 35.0%>$379,150 35.0%>$379,150
201010.0%>$0 10.0%>$0 10.0%>$0 10.0%>$0 Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003.
201015.0%>$16,750 15.0%>$8,375 15.0%>$8,375 15.0%>$11,950
201025.0%>$68,000 25.0%>$34,000 25.0%>$34,000 25.0%>$45,550
201028.0%>$137,300 28.0%>$68,650 28.0%>$82,400 28.0%>$117,650
201033.0%>$209,250 33.0%>$104,625 33.0%>$171,850 33.0%>$190,550
201035.0%>$373,650 35.0%>$186,825 35.0%>$373,650 35.0%>$373,650
200910.0%>$0 10.0%>$0 10.0%>$0 10.0%>$0 Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003.
200915.0%>$16,700 15.0%>$8,350 15.0%>$8,350 15.0%>$11,950
200925.0%>$67,900 25.0%>$33,950 25.0%>$33,950 25.0%>$45,500
200928.0%>$137,050 28.0%>$68,525 28.0%>$82,250 28.0%>$117,450
200933.0%>$208,850 33.0%>$104,425 33.0%>$171,550 33.0%>$190,200
200935.0%>$372,950 35.0%>$186,475 35.0%>$372,950 35.0%>$372,950
200810.0%>$0 10.0%>$0 10.0%>$0 10.0%>$0 Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003.
200815.0%>$16,050 15.0%>$8,025 15.0%>$8,025 15.0%>$11,450
200825.0%>$65,100 25.0%>$32,550 25.0%>$32,550 25.0%>$43,650
200828.0%>$131,450 28.0%>$65,725 28.0%>$78,850 28.0%>$112,650
200833.0%>$200,300 33.0%>$100,150 33.0%>$164,550 33.0%>$182,400
200835.0%>$357,700 35.0%>$178,850 35.0%>$357,700 35.0%>$357,700
200710.0%>$0 10.0%>$0 10.0%>$0 10.0%>$0 Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003.
200715.0%>$15,650 15.0%>$7,825 15.0%>$7,825 15.0%>$11,200
200725.0%>$63,700 25.0%>$31,850 25.0%>$31,850 25.0%>$42,650
200728.0%>$128,500 28.0%>$64,250 28.0%>$77,100 28.0%>$110,100
200733.0%>$195,850 33.0%>$97,925 33.0%>$160,850 33.0%>$178,350
200735.0%>$349,700 35.0%>$174,850 35.0%>$349,700 35.0%>$349,700
200610.0%>$0 10.0%>$0 10.0%>$0 10.0%>$0 Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003.
200615.0%>$15,100 15.0%>$7,550 15.0%>$7,550 15.0%>$10,750
200625.0%>$61,300 25.0%>$30,650 25.0%>$30,650 25.0%>$41,050
200628.0%>$123,700 28.0%>$61,850 28.0%>$74,200 28.0%>$106,000
200633.0%>$188,450 33.0%>$94,225 33.0%>$154,800 33.0%>$171,650
200635.0%>$336,550 35.0%>$168,275 35.0%>$336,550 35.0%>$336,550
200510.0%>$0 10.0%>$0 10.0%>$0 10.0%>$0 Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003.
200515.0%>$14,600 15.0%>$7,300 15.0%>$7,300 15.0%>$10,450
200525.0%>$59,400 25.0%>$29,700 25.0%>$29,700 25.0%>$39,800
200528.0%>$119,950 28.0%>$59,975 28.0%>$71,950 28.0%>$102,800
200533.0%>$182,800 33.0%>$91,400 33.0%>$150,150 33.0%>$166,450
200535.0%>$326,450 35.0%>$163,225 35.0%>$326,450 35.0%>$326,450
200410.0%>$0 10.0%>$0 10.0%>$0 10.0%>$0 Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003.
200415.0%>$14,300 15.0%>$7,150 15.0%>$7,150 15.0%>$10,200
200425.0%>$58,100 25.0%>$29,050 25.0%>$29,050 25.0%>$38,900
200428.0%>$117,250 28.0%>$58,625 28.0%>$70,350 28.0%>$100,500
200433.0%>$178,650 33.0%>$89,325 33.0%>$146,750 33.0%>$162,700
200435.0%>$319,100 35.0%>$159,550 35.0%>$319,100 35.0%>$319,500
200310.0%>$0 10.0%>$0 10.0%>$0 10.0%>$0 Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003.
200315.0%>$14,000 15.0%>$7,000 15.0%>$7,000 15.0%>$10,000
200325.0%>$56,800 25.0%>$23,725 25.0%>$28,400 25.0%>$38,050
200328.0%>$114,650 28.0%>$57,325 28.0%>$68,800 28.0%>$98,250
200333.0%>$174,700 33.0%>$87,350 33.0%>$143,500 33.0%>$159,100
200335.0%>$311,950 35.0%>$155,975 35.0%>$311,950 35.0%>$311,950
200210.0%>$0 10.0%>$0 10.0%>$0 10.0%>$0 Last law to change rates was the Economic Growth and Tax Relief Reconciliation Act of 2001.
200215.0%>$12,000 15.0%>$6,000 15.0%>$6,000 15.0%>$10,000
200227.0%>$46,700 27.0%>$23,350 27.0%>$27,950 27.0%>$37,450
200230.0%>$112,850 30.0%>$56,425 30.0%>$67,700 30.0%>$96,700
200235.0%>$171,950 35.0%>$85,975 35.0%>$141,250 35.0%>$156,600
200238.6%>$307,050 38.6%>$153,525 38.6%>$307,050 38.6%>$307,050
200115.0%>$0 15.0%>$0 15.0%>$0 15.0%>$0 Last law to change rates was the Economic Growth and Tax Relief Reconciliation Act of 2001.
200127.5%>$45,200 27.5%>$22,600 27.5%>$27,050 27.5%>$36,250
200130.5%>$109,250 30.5%>$54,625 30.5%>$65,550 30.5%>$93,650
200135.5%>$166,500 35.5%>$83,250 35.5%>$136,750 35.5%>$151,650
200139.1%>$297,350 39.1%>$148,675 39.1%>$297,350 39.1%>$297,350
200015.0%>$0 15.0%>$0 15.0%>$0 15.0%>$0 Last law to change rates was the Omnibus Budget Reconciliation Act of 1993.
200028.0%>$43,850 28.0%>$21,925 28.0%>$26,250 28.0%>$35,150
200031.0%>$105,950 31.0%>$52,975 31.0%>$63,550 31.0%>$90,800
200036.0%>$161,450 36.0%>$80,725 36.0%>$132,600 36.0%>$147,050
200039.6%>$288,350 39.6%>$144,175 39.6%>$288,350 39.6%>$288,350
199915.0%>$0 15.0%>$0 15.0%>$0 15.0%>$0 Last law to change rates was the Omnibus Budget Reconciliation Act of 1993.
199928.0%>$43,050 28.0%>$21,525 28.0%>$25,750 28.0%>$34,550
199931.0%>$104,050 31.0%>$52,025 31.0%>$62,450 31.0%>$89,150
199936.0%>$158,550 36.0%>$79,275 36.0%>$130,250 36.0%>$144,400
199939.6%>$283,150 39.6%>$141,575 39.6%>$283,150 39.6%>$283,150
199815.0%>$0 15.0%>$0 15.0%>$0 15.0%>$0 Last law to change rates was the Omnibus Budget Reconciliation Act of 1993.
199828.0%>$42,350 28.0%>$21,175 28.0%>$25,350 28.0%>$33,950
199831.0%>$102,300 31.0%>$51,150 31.0%>$61,400 31.0%>$87,700
199836.0%>$155,950 36.0%>$77,975 36.0%>$128,100 36.0%>$142,000
199839.6%>$278,450 39.6%>$139,225 39.6%>$278,450 39.6%>$278,450
199715.0%>$0 15.0%>$0 15.0%>$0 15.0%>$0 Last law to change rates was the Omnibus Budget Reconciliation Act of 1993.
199728.0%>$41,200 28.0%>$20,600 28.0%>$24,650 28.0%>$33,050
199731.0%>$99,600 31.0%>$49,800 31.0%>$59,750 31.0%>$85,350
199736.0%>$151,750 36.0%>$75,875 36.0%>$124,650 36.0%>$138,200
199739.6%>$271,050 39.6%>$135,525 39.6%>$271,050 39.6%>$271,050
199615.0%>$0 15.0%>$0 15.0%>$0 15.0%>$0 Last law to change rates was the Omnibus Budget Reconciliation Act of 1993.
199628.0%>$40,100 28.0%>$20,050 28.0%>$24,000 28.0%>$32,150
199631.0%>$96,900 31.0%>$48,450 31.0%>$58,150 31.0%>$83,050
199636.0%>$147,700 36.0%>$73,850 36.0%>$121,300 36.0%>$134,500
199639.6%>$263,750 39.6%>$131,875 39.6%>$263,750 39.6%>$263,750
199515.0%>$0 15.0%>$0 15.0%>$0 15.0%>$0 Last law to change rates was the Omnibus Budget Reconciliation Act of 1993.
199528.0%>$39,000 28.0%>$19,500 28.0%>$23,350 28.0%>$31,250
199531.0%>$94,250 31.0%>$47,125 31.0%>$56,550 31.0%>$80,750
199536.0%>$143,600 36.0%>$71,800 36.0%>$117,950 36.0%>$130,800
199539.6%>$256,500 39.6%>$128,250 39.6%>$256,500 39.6%>$256,500
199415.0%>$0 15.0%>$0 15.0%>$0 15.0%>$0 Last law to change rates was the Omnibus Budget Reconciliation Act of 1993.
199428.0%>$38,000 28.0%>$19,000 28.0%>$22,750 28.0%>$30,500
199431.0%>$91,850 31.0%>$45,925 31.0%>$55,100 31.0%>$78,700
199436.0%>$140,000 36.0%>$70,000 36.0%>$115,000 36.0%>$127,500
199439.6%>$250,000 39.6%>$125,000 39.6%>$250,000 39.6%>$250,000
199315.0%>$0 15.0%>$0 15.0%>$0 15.0%>$0 Last law to change rates was the Omnibus Budget Reconciliation Act of 1993.
199328.0%>$36,900 28.0%>$18,450 28.0%>$22,100 28.0%>$29,600
199331.0%>$89,150 31.0%>$44,575 31.0%>$53,500 31.0%>$76,400
199336.0%>$140,000 36.0%>$70,000 36.0%>$115,000 36.0%>$127,500
199339.6%>$250,000 39.6%>$125,000 39.6%>$250,000 39.6%>$250,000
199215.0%>$0 15.0%>$0 15.0%>$0 15.0%>$0 Last law to change rates was the Omnibus Budget Reconciliation Act of 1990.
199228.0%>$35,800 28.0%>$17,900 28.0%>$21,450 28.0%>$28,750
199231.0%>$86,500 31.0%>$43,250 31.0%>$51,900 31.0%>$74,150
199115.0%>$0 15.0%>$0 15.0%>$0 15.0%>$0 Last law to change rates was the Omnibus Budget Reconciliation Act of 1990.
199128.0%>$34,000 28.0%>$17,000 28.0%>$20,350 28.0%>$27,300
199131.0%>$82,150 31.0%>$41,075 31.0%>$49,300 31.0%>$70,450
199015.0%>$0 15.0%>$0 15.0%>$0 15.0%>$0 Last law to change rates was the Tax Reform Act of 1986.
199028.0%>$32,450 28.0%>$16,225 28.0%>$19,450 28.0%>$26,050 (a) A 33% "rate bubble" applied between $78,400 and $162,770 for married filing jointly, between $39,200 and $123,570 for married filing separately, between $47,050 and $97,620 for singles, and between $67,200 and $134,930 for heads of households, the purpose being to recapture the revenue that upper-income taxpayers had saved by applying the 15% rate.
198915.0%>$0 15.0%>$0 15.0%>$0 15.0%>$0 Last law to change rates was the Tax Reform Act of 1986.
198928.0%>$30,950 28.0%>$15,475 28.0%>$18,550 28.0%>$24,850 (a) A 33% "rate bubble" applied between $74,850 and $155,320 for married filing jointly, between $37,425 and $117,895 for married filing separately, between $44,900 and $93,130 for singles, and between $64,200 and $128,810 for heads of households, the purpose being to recapture the revenue that upper-income taxpayers had saved by applying the 15% rate.
198815.0%>$0 15.0%>$0 15.0%>$0 15.0%>$0 Last law to change rates was the Tax Reform Act of 1986.
198828.0%>$29,750 28.0%>$14,875 28.0%>$17,850 28.0%>$23,900 (a) A 33% "rate bubble" applied between $71,900 and $149,250 for married filing jointly, between $35,950 and $113,300 for married filing separately, between $43,150 and $89,560 for singles, and between $61,650 and $123,790 for heads of households, the purpose being to recapture the revenue that upper-income taxpayers had saved by applying the 15% rate.
198711.0%>$0 11.0%>$0 11.0%>$0 11.0%>$0 Last law to change rates was the Tax Reform Act of 1986.
198715.0%>$3,000 15.0%>$1,500 15.0%>$1,800 15.0%>$2,500
198728.0%>$28,000 28.0%>$14,000 28.0%>$16,800 28.0%>$23,000
198735.0%>$45,000 35.0%>$22,500 35.0%>$27,000 35.0%>$38,000
198738.5%>$90,000 38.5%>$45,000 38.5%>$54,000 38.5%>$80,000
19860.0%>$0 0.0%>$0 0.0%>$0 0.0%>$0 Last law to change rates was the Tax Reform Act of 1986.
198611.0%>$3,670 11.0%>$1,835 11.0%>$2,480 11.0%>$2,480
198612.0%>$5,940 12.0%>$2,970 12.0%>$3,670 12.0%>$4,750
198614.0%>$8,200 14.0%>$4,100 14.0%>$4,750 14.0%>$7,010
198616.0%>$12,840 16.0%>$6,420 15.0%>$7,010 17.0%>$9,390
198618.0%>$17,270 18.0%>$8,635 16.0%>$9,170 18.0%>$12,730
198622.0%>$21,800 22.0%>$10,900 18.0%>$11,650 20.0%>$16,190
198625.0%>$26,550 25.0%>$13,275 20.0%>$13,920 24.0%>$19,640
198628.0%>$32,270 28.0%>$16,135 23.0%>$16,190 28.0%>$25,360
198633.0%>$37,980 33.0%>$18,990 26.0%>$19,640 32.0%>$31,080
198638.0%>$49,420 38.0%>$24,710 30.0%>$25,360 35.0%>$36,800
198642.0%>$64,750 42.0%>$32,375 34.0%>$31,080 42.0%>$48,240
198645.0%>$92,370 45.0%>$46,185 38.0%>$36,800 45.0%>$65,390
198649.0%>$118,050 49.0%>$59,025 42.0%>$44,780 48.0%>$88,270
198650.0%>$175,250 50.0%>$87,625 48.0%>$59,670 50.0%>$116,870
198650.0%>$88,270
19850.0%>$0 0.0%>$0 0.0%>$0 0.0%>$0 Last law to change rates was the Tax Reform Act of 1984.
198511.0%>$3,540 11.0%>$1,770 11.0%>$2,390 11.0%>$2,390
198512.0%>$5,720 12.0%>$2,860 12.0%>$3,540 12.0%>$4,580
198514.0%>$7,910 14.0%>$3,955 14.0%>$4,580 14.0%>$6,760
198516.0%>$12,390 16.0%>$6,195 15.0%>$6,760 17.0%>$9,050
198518.0%>$16,650 18.0%>$8,325 16.0%>$8,850 18.0%>$12,280
198522.0%>$21,020 22.0%>$10,510 18.0%>$11,240 20.0%>$15,610
198525.0%>$25,600 25.0%>$12,800 20.0%>$13,430 24.0%>$18,940
198528.0%>$31,120 28.0%>$15,560 23.0%>$15,610 28.0%>$24,460
198533.0%>$36,630 33.0%>$18,315 26.0%>$18,940 32.0%>$29,970
198538.0%>$47,670 38.0%>$23,835 30.0%>$24,460 35.0%>$35,490
198542.0%>$62,450 42.0%>$31,225 34.0%>$29,970 42.0%>$46,520
198545.0%>$89,090 45.0%>$44,545 38.0%>$35,490 45.0%>$63,070
198549.0%>$113,860 49.0%>$56,930 42.0%>$43,190 48.0%>$85,130
198550.0%>$169,020 50.0%>$84,510 48.0%>$57,550 50.0%>$112,720
198550.0%>$85,130
19840.0%>$0 0.0%>$0 0.0%>$0 0.0%>$0 Pursuant to the Economic Recovery Tax Act of 1981, for tax years beginning after December 31, 1984, each tax bracket is adjusted for inflation except in the first year after a new law changes it. Last law to change rates was the Tax Reform Act of 1984.
198411.0%>$3,400 11.0%>$1,700 11.0%>$2,300 11.0%>$2,300
198412.0%>$5,500 12.0%>$2,750 12.0%>$3,400 12.0%>$4,400
198414.0%>$7,600 14.0%>$3,800 14.0%>$4,400 14.0%>$6,500
198416.0%>$11,900 16.0%>$5,950 15.0%>$6,500 17.0%>$8,700
198418.0%>$16,000 18.0%>$8,000 16.0%>$8,500 18.0%>$11,800
198422.0%>$20,200 22.0%>$10,100 18.0%>$10,800 20.0%>$15,000
198425.0%>$24,600 25.0%>$12,300 20.0%>$12,900 24.0%>$18,200
198428.0%>$29,900 28.0%>$14,950 23.0%>$15,000 28.0%>$23,500
198433.0%>$35,200 33.0%>$17,600 26.0%>$18,200 32.0%>$28,800
198438.0%>$45,800 38.0%>$22,900 30.0%>$23,500 35.0%>$34,100
198442.0%>$60,000 42.0%>$30,000 34.0%>$28,800 42.0%>$44,700
198445.0%>$85,600 45.0%>$42,800 38.0%>$34,100 45.0%>$60,600
198449.0%>$109,400 49.0%>$54,700 42.0%>$41,500 48.0%>$81,800
198450.0%>$162,400 50.0%>$81,200 48.0%>$55,300 50.0%>$108,300
198450.0%>$81,800
19830.0%>$0 0.0%>$0 0.0%>$0 0.0%>$0 Last law to change rates was the Tax Equity and Fiscal Responsibility Act of 1982
198311.0%>$3,400 11.0%>$1,700 11.0%>$2,300 11.0%>$2,300
198313.0%>$5,500 13.0%>$2,750 13.0%>$3,400 13.0%>$4,400
198315.0%>$7,600 15.0%>$3,800 15.0%>$4,400 15.0%>$6,500
198317.0%>$11,900 17.0%>$5,950 17.0%>$8,500 18.0%>$8,700
198319.0%>$16,000 19.0%>$8,000 19.0%>$10,800 19.0%>$11,800
198323.0%>$20,200 23.0%>$10,100 21.0%>$12,900 21.0%>$15,000
198326.0%>$24,600 26.0%>$12,300 24.0%>$15,000 25.0%>$18,200
198330.0%>$29,900 30.0%>$14,950 28.0%>$18,200 29.0%>$23,500
198335.0%>$35,200 35.0%>$17,600 32.0%>$23,500 34.0%>$28,800
198340.0%>$45,800 40.0%>$22,900 36.0%>$28,800 37.0%>$34,100
198344.0%>$60,000 44.0%>$30,000 40.0%>$34,100 44.0%>$44,700
198348.0%>$85,600 48.0%>$42,800 45.0%>$41,500 48.0%>$60,600
198350.0%>$109,400 50.0%>$54,700 50.0%>$55,300 50.0%>$81,800
19820.0%>$0 0.0%>$0 0.0%>$0 0.0%>$0 Last law to change rates was the Tax Equity and Fiscal Responsibility Act of 1982.
198212.0%>$3,400 12.0%>$1,700 12.0%>$2,300 12.0%>$2,300
198214.0%>$5,500 14.0%>$2,750 14.0%>$3,400 14.0%>$4,400
198216.0%>$7,600 16.0%>$3,800 16.0%>$4,400 16.0%>$6,500
198219.0%>$11,900 19.0%>$5,950 17.0%>$6,500 20.0%>$8,700
198222.0%>$16,000 22.0%>$8,000 19.0%>$8,500 22.0%>$11,800
198225.0%>$20,200 25.0%>$10,100 22.0%>$10,800 23.0%>$15,000
198229.0%>$24,600 29.0%>$12,300 23.0%>$12,900 28.0%>$18,200
198233.0%>$29,900 33.0%>$14,950 27.0%>$15,000 32.0%>$23,500
198239.0%>$35,200 39.0%>$17,600 31.0%>$18,200 38.0%>$28,800
198244.0%>$45,800 44.0%>$22,900 35.0%>$23,500 41.0%>$34,100
198249.0%>$60,000 49.0%>$30,000 40.0%>$28,800 49.0%>$44,700
198250.0%>$85,600 50.0%>$42,800 44.0%>$34,100 50.0%>$60,600
198250.0%>$41,500
19810.0%>$0 0.0%>$0 0.0%>$0 0.0%>$0 Last law to change rates was the Economic Recovery Tax Act of 1981.
198114.0%>$3,400 14.0%>$1,700 14.0%>$2,300 14.0%>$2,300
198116.0%>$5,500 16.0%>$2,750 16.0%>$3,400 16.0%>$4,400
198118.0%>$7,600 18.0%>$3,800 18.0%>$4,400 18.0%>$6,500
198121.0%>$11,900 21.0%>$5,950 19.0%>$6,500 22.0%>$8,700
198124.0%>$16,000 24.0%>$8,000 21.0%>$8,500 24.0%>$11,800
198128.0%>$20,200 28.0%>$10,100 24.0%>$10,800 26.0%>$15,000
198132.0%>$24,600 32.0%>$12,300 26.0%>$12,900 31.0%>$18,200
198137.0%>$29,900 37.0%>$14,950 30.0%>$15,000 36.0%>$23,500
198143.0%>$35,200 43.0%>$17,600 34.0%>$18,200 42.0%>$28,800
198149.0%>$45,800 49.0%>$22,900 39.0%>$23,500 46.0%>$34,100
198154.0%>$60,000 54.0%>$30,000 44.0%>$28,800 54.0%>$44,700
198159.0%>$85,600 59.0%>$42,800 49.0%>$34,100 59.0%>$60,600
198164.0%>$109,400 64.0%>$54,700 55.0%>$41,500 63.0%>$81,800
198168.0%>$162,400 68.0%>$81,200 63.0%>$55,300 68.0%>$108,300
198170.0%>$215,400 70.0%>$107,700 68.0%>$81,800 70.0%>$161,300
198170.0%>$108,300
19800.0%>$0 0.0%>$0 0.0%>$0 0.0%>$0 Last law to change rates was the Revenue Act of 1978.
198014.0%>$3,400 14.0%>$1,700 14.0%>$2,300 14.0%>$2,300
198016.0%>$5,500 16.0%>$2,750 16.0%>$3,400 16.0%>$4,400
198018.0%>$7,600 18.0%>$3,800 18.0%>$4,400 18.0%>$6,500
198021.0%>$11,900 21.0%>$5,950 19.0%>$6,500 22.0%>$8,700
198024.0%>$16,000 24.0%>$8,000 21.0%>$8,500 24.0%>$11,800
198028.0%>$20,200 28.0%>$10,100 24.0%>$10,800 26.0%>$15,000
198032.0%>$24,600 32.0%>$12,300 26.0%>$12,900 31.0%>$18,200
198037.0%>$29,900 37.0%>$14,950 30.0%>$15,000 36.0%>$23,500
198043.0%>$35,200 43.0%>$17,600 34.0%>$18,200 42.0%>$28,800
198049.0%>$45,800 49.0%>$22,900 39.0%>$23,500 46.0%>$34,100
198054.0%>$60,000 54.0%>$30,000 44.0%>$28,800 54.0%>$44,700
198059.0%>$85,600 59.0%>$42,800 49.0%>$34,100 59.0%>$60,600
198064.0%>$109,400 64.0%>$54,700 55.0%>$41,500 63.0%>$81,800
198068.0%>$162,400 68.0%>$81,200 63.0%>$55,300 68.0%>$108,300
198070.0%>$215,400 70.0%>$107,700 68.0%>$81,800 70.0%>$161,300
198070.0%>$108,300
19790.0%>$00.0%>$00.0%>$00.0%>$0Last law to change rates was the Revenue Act of 1978.
197914.0%>$3,40014.0%>$1,70014.0%>$2,30014.0%>$2,300
197916.0%>$5,50016.0%>$2,75016.0%>$3,40016.0%>$4,400
197918.0%>$7,60018.0%>$3,80018.0%>$4,40018.0%>$6,500
197921.0%>$11,90021.0%>$5,95019.0%>$6,50022.0%>$8,700
197924.0%>$16,00024.0%>$8,00021.0%>$8,50024.0%>$11,800
197928.0%>$20,20028.0%>$10,10024.0%>$10,80026.0%>$15,000
197932.0%>$24,60032.0%>$12,30026.0%>$12,90031.0%>$18,200
197937.0%>$29,90037.0%>$14,95030.0%>$15,00036.0%>$23,500
197943.0%>$35,20043.0%>$17,60034.0%>$18,20042.0%>$28,800
197949.0%>$45,80049.0%>$22,90039.0%>$23,50046.0%>$34,100
197954.0%>$60,00054.0%>$30,00044.0%>$28,80054.0%>$44,700
197959.0%>$85,60059.0%>$42,80049.0%>$34,10059.0%>$60,600
197964.0%>$109,40064.0%>$54,70055.0%>$41,50063.0%>$81,800
197968.0%>$162,40068.0%>$81,20063.0%>$55,30068.0%>$108,300
197970.0%>$215,40070.0%>$107,70068.0%>$81,80070.0%>$161,300
197970.0%>$108,300
19780.0%>$00.0%>$00.0%>$00.0%>$0Last law to change rates was the Revenue Act of 1978.
197814.0%>$3,20014.0%>$1,60014.0%>$2,20014.0%>$2,200
197815.0%>$4,20015.0%>$2,10015.0%>$2,70016.0%>$3,200
197816.0%>$5,20016.0%>$2,60016.0%>$3,20018.0%>$4,200
197817.0%>$6,20017.0%>$3,10017.0%>$3,70019.0%>$6,200
197819.0%>$7,20019.0%>$3,60019.0%>$4,20022.0%>$8,200
197822.0%>$11,20022.0%>$5,60021.0%>$6,20023.0%>$10,200
197825.0%>$15,20025.0%>$7,60024.0%>$8,20025.0%>$12,200
197828.0%>$19,20028.0%>$9,50025.0%>$10,20027.0%>$14,200
197832.0%>$23,20032.0%>$11,60027.0%>$12,20028.0%>$16,200
197836.0%>$27,20036.0%>$13,60029.0%>$14,20031.0%>$18,200
197849.0%>$31,20039.0%>$15,60031.0%>$16,20032.0%>$20,200
197842.0%>$35,20042.0%>$17,60034.0%>$18,20035.0%>$22,200
197845.0%>$39,20045.0%>$19,60036.0%>$20,20036.0%>$24,200
197848.0%>$43,20048.0%>$21,60038.0%>$22,20038.0%>$26,200
197850.0%>$47,20050.0%>$23,60040.0%>$24,20041.0%>$28,200
197853.0%>$55,20053.0%>$27,30045.0%>$28,20042.0%>$30,200
197855.0%>$67,20055.0%>$33,60050.0%>$34,20045.0%>$34,200
197858.0%>$79,20058.0%>$39,60055.0%>$40,20048.0%>$38,200
197860.0%>$91,20060.0%>$45,60060.0%>$46,20051.0%>$40,200
197862.0%>$103,20062.0%>$51,60062.0%>$52,20052.0%>$42,200
197864.0%>$123,20064.0%>$61,60064.0%>$62,20055.0%>$46,200
197866.0%>$143,20066.0%>$71,60066.0%>$72,20056.0%>$52,200
197868.0%>$163,20068.0%>$81,60068.0%>$82,20058.0%>$54,200
197869.0%>$183,20069.0%>$91,60069.0%>$92,20059.0%>$66,200
197870.0%>$203,20070.0%>$101,60070.0%>$102,20061.0%>$72,200
197862.0%>$78,200
197863.0%>$82,200
197864.0%>$90,200
197866.0%>$102,200
197867.0%>$122,200
197868.0%>$142,200
197869.0%>$162,200
197870.0%>$182,200
19770.0%>$00.0%>$00.0%>$00.0%>$0Last law to change rates was the Tax Reduction and Simplification Act of 1977
197714.0%>$3,20014.0%>$1,60014.0%>$2,20014.0%>$2,200
197715.0%>$4,20015.0%>$2,10015.0%>$2,70016.0%>$3,200
197716.0%>$5,20016.0%>$2,60016.0%>$3,20018.0%>$4,200
197717.0%>$6,20017.0%>$3,10017.0%>$3,70019.0%>$6,200
197719.0%>$7,20019.0%>$3,60019.0%>$4,20022.0%>$8,200
197722.0%>$11,20022.0%>$5,60021.0%>$6,20023.0%>$10,200
197725.0%>$15,20025.0%>$7,60024.0%>$8,20025.0%>$12,200
197728.0%>$19,20028.0%>$9,50025.0%>$10,20027.0%>$14,200
197732.0%>$23,20032.0%>$11,60027.0%>$12,20028.0%>$16,200
197736.0%>$27,20036.0%>$13,60029.0%>$14,20031.0%>$18,200
197739.0%>$31,20039.0%>$15,60031.0%>$16,20032.0%>$20,200
197742.0%>$35,20042.0%>$17,60034.0%>$18,20035.0%>$22,200
197745.0%>$39,20045.0%>$19,60036.0%>$20,20036.0%>$24,200
197748.0%>$43,20048.0%>$21,60038.0%>$22,20038.0%>$26,200
197750.0%>$47,20050.0%>$23,60040.0%>$24,20041.0%>$28,200
197753.0%>$55,20053.0%>$27,30045.0%>$28,20042.0%>$30,200
197755.0%>$67,20055.0%>$33,60050.0%>$34,20045.0%>$34,200
197758.0%>$79,20058.0%>$39,60055.0%>$40,20048.0%>$38,200
197760.0%>$91,20060.0%>$45,60060.0%>$46,20051.0%>$40,200
197762.0%>$103,20062.0%>$51,60062.0%>$52,20052.0%>$42,200
197764.0%>$123,20064.0%>$61,60064.0%>$62,20055.0%>$46,200
197766.0%>$143,20066.0%>$71,60066.0%>$72,20056.0%>$52,200
197768.0%>$163,20068.0%>$81,60068.0%>$82,20058.0%>$54,200
197769.0%>$183,20069.0%>$91,60069.0%>$92,20059.0%>$66,200
197770.0%>$203,20070.0%>$101,60070.0%>$102,20061.0%>$72,200
197762.0%>$78,200
197763.0%>$82,200
197764.0%>$90,200
197766.0%>$102,200
197767.0%>$122,200
197768.0%>$142,200
197769.0%>$162,200
197770.0%>$182,200
197614.0%>$014.0%>$014.0%>$014.0%>$0Last law to change rates was the Tax Reform Act of 1976.
197615.0%>$1,00015.0%>$50015.0%>$50016.0%>$1,000
197616.0%>$2,00016.0%>$1,00016.0%>$1,00018.0%>$2,000
197617.0%>$3,00017.0%>$1,50017.0%>$1,50019.0%>$4,000
197619.0%>$4,00019.0%>$2,00019.0%>$2,00022.0%>$6,000
197622.0%>$8,00022.0%>$4,00022.0%>$4,00023.0%>$8,000
197625.0%>$12,00025.0%>$6,00025.0%>$6,00025.0%>$10,000
197628.0%>$16,00028.0%>$8,00028.0%>$8,00027.0%>$12,000
197632.0%>$20,00032.0%>$10,00032.0%>$10,00028.0%>$14,000
197636.0%>$24,00036.0%>$12,00036.0%>$12,00031.0%>$16,000
197639.0%>$28,00039.0%>$14,00039.0%>$14,00032.0%>$18,000
197642.0%>$32,00042.0%>$16,00042.0%>$16,00035.0%>$20,000
197645.0%>$36,00045.0%>$18,00045.0%>$18,00036.0%>$22,000
197648.0%>$40,00048.0%>$20,00048.0%>$20,00038.0%>$24,000
197650.0%>$44,00050.0%>$22,00050.0%>$22,00041.0%>$26,000
197653.0%>$52,00053.0%>$26,00053.0%>$26,00042.0%>$28,000
197655.0%>$64,00055.0%>$32,00055.0%>$32,00045.0%>$32,000
197658.0%>$76,00058.0%>$38,00058.0%>$38,00048.0%>$36,000
197660.0%>$88,00060.0%>$44,00060.0%>$44,00051.0%>$38,000
197662.0%>$100,00062.0%>$50,00062.0%>$50,00052.0%>$40,000
197664.0%>$120,00064.0%>$60,00064.0%>$60,00055.0%>$44,000
197666.0%>$140,00066.0%>$70,00066.0%>$70,00056.0%>$50,000
197668.0%>$160,00068.0%>$80,00068.0%>$80,00058.0%>$52,000
197669.0%>$180,00069.0%>$90,00069.0%>$90,00059.0%>$64,000
197670.0%>$200,00070.0%>$100,00070.0%>$100,00061.0%>$70,000
197662.0%>$76,000
197663.0%>$80,000
197664.0%>$88,000
197666.0%>$100,000
197667.0%>$120,000
197668.0%>$140,000
197669.0%>$160,000
197670.0%>$180,000
197514.0%>$014.0%>$014.0%>$014.0%>$0Last law to change rates was the Tax Reform Act of 1969
197515.0%>$1,00015.0%>$50015.0%>$50016.0%>$1,000
197516.0%>$2,00016.0%>$1,00016.0%>$1,00018.0%>$2,000
197517.0%>$3,00017.0%>$1,50017.0%>$1,50019.0%>$4,000
197519.0%>$4,00019.0%>$2,00019.0%>$2,00022.0%>$6,000
197522.0%>$8,00022.0%>$4,00022.0%>$4,00023.0%>$8,000
197525.0%>$12,00025.0%>$6,00025.0%>$6,00025.0%>$10,000
197528.0%>$16,00028.0%>$8,00028.0%>$8,00027.0%>$12,000
197532.0%>$20,00032.0%>$10,00032.0%>$10,00028.0%>$14,000
197536.0%>$24,00036.0%>$12,00036.0%>$12,00031.0%>$16,000
197539.0%>$28,00039.0%>$14,00039.0%>$14,00032.0%>$18,000
197542.0%>$32,00042.0%>$16,00042.0%>$16,00035.0%>$20,000
197545.0%>$36,00045.0%>$18,00045.0%>$18,00036.0%>$22,000
197548.0%>$40,00048.0%>$20,00048.0%>$20,00038.0%>$24,000
197550.0%>$44,00050.0%>$22,00050.0%>$22,00041.0%>$26,000
197553.0%>$52,00053.0%>$26,00053.0%>$26,00042.0%>$28,000
197555.0%>$64,00055.0%>$32,00055.0%>$32,00045.0%>$32,000
197558.0%>$76,00058.0%>$38,00058.0%>$38,00048.0%>$36,000
197560.0%>$88,00060.0%>$44,00060.0%>$44,00051.0%>$38,000
197562.0%>$100,00062.0%>$50,00062.0%>$50,00052.0%>$40,000
197564.0%>$120,00064.0%>$60,00064.0%>$60,00055.0%>$44,000
197566.0%>$140,00066.0%>$70,00066.0%>$70,00056.0%>$50,000
197568.0%>$160,00068.0%>$80,00068.0%>$80,00058.0%>$52,000
197569.0%>$180,00069.0%>$90,00069.0%>$90,00059.0%>$64,000
197570.0%>$200,00070.0%>$100,00070.0%>$100,00061.0%>$70,000
197562.0%>$76,000
197563.0%>$80,000
197564.0%>$88,000
197566.0%>$100,000
197567.0%>$120,000
197568.0%>$140,000
197569.0%>$160,000
197570.0%>$180,000
197414.0%>$014.0%>$014.0%>$014.0%>$0Last law to change rates was the Tax Reform Act of 1969
197415.0%>$1,00015.0%>$50015.0%>$50016.0%>$1,000
197416.0%>$2,00016.0%>$1,00016.0%>$1,00018.0%>$2,000
197417.0%>$3,00017.0%>$1,50017.0%>$1,50019.0%>$4,000
197419.0%>$4,00019.0%>$2,00019.0%>$2,00022.0%>$6,000
197422.0%>$8,00022.0%>$4,00022.0%>$4,00023.0%>$8,000
197425.0%>$12,00025.0%>$6,00025.0%>$6,00025.0%>$10,000
197428.0%>$16,00028.0%>$8,00028.0%>$8,00027.0%>$12,000
197432.0%>$20,00032.0%>$10,00032.0%>$10,00028.0%>$14,000
197436.0%>$24,00036.0%>$12,00036.0%>$12,00031.0%>$16,000
197439.0%>$28,00039.0%>$14,00039.0%>$14,00032.0%>$18,000
197442.0%>$32,00042.0%>$16,00042.0%>$16,00035.0%>$20,000
197445.0%>$36,00045.0%>$18,00045.0%>$18,00036.0%>$22,000
197448.0%>$40,00048.0%>$20,00048.0%>$20,00038.0%>$24,000
197450.0%>$44,00050.0%>$22,00050.0%>$22,00041.0%>$26,000
197453.0%>$52,00053.0%>$26,00053.0%>$26,00042.0%>$28,000
197455.0%>$64,00055.0%>$32,00055.0%>$32,00045.0%>$32,000
197458.0%>$76,00058.0%>$38,00058.0%>$38,00048.0%>$36,000
197460.0%>$88,00060.0%>$44,00060.0%>$44,00051.0%>$38,000
197462.0%>$100,00062.0%>$50,00062.0%>$50,00052.0%>$40,000
197464.0%>$120,00064.0%>$60,00064.0%>$60,00055.0%>$44,000
197466.0%>$140,00066.0%>$70,00066.0%>$70,00056.0%>$50,000
197468.0%>$160,00068.0%>$80,00068.0%>$80,00058.0%>$52,000
197469.0%>$180,00069.0%>$90,00069.0%>$90,00059.0%>$64,000
197470.0%>$200,00070.0%>$100,00070.0%>$100,00061.0%>$70,000
197462.0%>$76,000
197463.0%>$80,000
197464.0%>$88,000
197466.0%>$100,000
197467.0%>$120,000
197468.0%>$140,000
197469.0%>$160,000
197470.0%>$180,000
197314.0%>$014.0%>$014.0%>$014.0%>$0Last law to change rates was the Tax Reform Act of 1969
197315.0%>$1,00015.0%>$50015.0%>$50016.0%>$1,000
197316.0%>$2,00016.0%>$1,00016.0%>$1,00018.0%>$2,000
197317.0%>$3,00017.0%>$1,50017.0%>$1,50019.0%>$4,000
197319.0%>$4,00019.0%>$2,00019.0%>$2,00022.0%>$6,000
197322.0%>$8,00022.0%>$4,00022.0%>$4,00023.0%>$8,000
197325.0%>$12,00025.0%>$6,00025.0%>$6,00025.0%>$10,000
197328.0%>$16,00028.0%>$8,00028.0%>$8,00027.0%>$12,000
197332.0%>$20,00032.0%>$10,00032.0%>$10,00028.0%>$14,000
197336.0%>$24,00036.0%>$12,00036.0%>$12,00031.0%>$16,000
197339.0%>$28,00039.0%>$14,00039.0%>$14,00032.0%>$18,000
197342.0%>$32,00042.0%>$16,00042.0%>$16,00035.0%>$20,000
197345.0%>$36,00045.0%>$18,00045.0%>$18,00036.0%>$22,000
197348.0%>$40,00048.0%>$20,00048.0%>$20,00038.0%>$24,000
197350.0%>$44,00050.0%>$22,00050.0%>$22,00041.0%>$26,000
197353.0%>$52,00053.0%>$26,00053.0%>$26,00042.0%>$28,000
197355.0%>$64,00055.0%>$32,00055.0%>$32,00045.0%>$32,000
197358.0%>$76,00058.0%>$38,00058.0%>$38,00048.0%>$36,000
197360.0%>$88,00060.0%>$44,00060.0%>$44,00051.0%>$38,000
197362.0%>$100,00062.0%>$50,00062.0%>$50,00052.0%>$40,000
197364.0%>$120,00064.0%>$60,00064.0%>$60,00055.0%>$44,000
197366.0%>$140,00066.0%>$70,00066.0%>$70,00056.0%>$50,000
197368.0%>$160,00068.0%>$80,00068.0%>$80,00058.0%>$52,000
197369.0%>$180,00069.0%>$90,00069.0%>$90,00059.0%>$64,000
197370.0%>$200,00070.0%>$100,00070.0%>$100,00061.0%>$70,000
197362.0%>$76,000
197363.0%>$80,000
197364.0%>$88,000
197366.0%>$100,000
197367.0%>$120,000
197368.0%>$140,000
197369.0%>$160,000
197370.0%>$180,000
197214.0%>$014.0%>$014.0%>$014.0%>$0Last law to change rates was the Tax Reform Act of 1969
197215.0%>$1,00015.0%>$50015.0%>$50016.0%>$1,000
197216.0%>$2,00016.0%>$1,00016.0%>$1,00018.0%>$2,000
197217.0%>$3,00017.0%>$1,50017.0%>$1,50019.0%>$4,000
197219.0%>$4,00019.0%>$2,00019.0%>$2,00022.0%>$6,000
197222.0%>$8,00022.0%>$4,00022.0%>$4,00023.0%>$8,000
197225.0%>$12,00025.0%>$6,00025.0%>$6,00025.0%>$10,000
197228.0%>$16,00028.0%>$8,00028.0%>$8,00027.0%>$12,000
197232.0%>$20,00032.0%>$10,00032.0%>$10,00028.0%>$14,000
197236.0%>$24,00036.0%>$12,00036.0%>$12,00031.0%>$16,000
197239.0%>$28,00039.0%>$14,00039.0%>$14,00032.0%>$18,000
197242.0%>$32,00042.0%>$16,00042.0%>$16,00035.0%>$20,000
197245.0%>$36,00045.0%>$18,00045.0%>$18,00036.0%>$22,000
197248.0%>$40,00048.0%>$20,00048.0%>$20,00038.0%>$24,000
197250.0%>$44,00050.0%>$22,00050.0%>$22,00041.0%>$26,000
197253.0%>$52,00053.0%>$26,00053.0%>$26,00042.0%>$28,000
197255.0%>$64,00055.0%>$32,00055.0%>$32,00045.0%>$32,000
197258.0%>$76,00058.0%>$38,00058.0%>$38,00048.0%>$36,000
197260.0%>$88,00060.0%>$44,00060.0%>$44,00051.0%>$38,000
197262.0%>$100,00062.0%>$50,00062.0%>$50,00052.0%>$40,000
197264.0%>$120,00064.0%>$60,00064.0%>$60,00055.0%>$44,000
197266.0%>$140,00066.0%>$70,00066.0%>$70,00056.0%>$50,000
197268.0%>$160,00068.0%>$80,00068.0%>$80,00058.0%>$52,000
197269.0%>$180,00069.0%>$90,00069.0%>$90,00059.0%>$64,000
197270.0%>$200,00070.0%>$100,00070.0%>$100,00061.0%>$70,000
197262.0%>$76,000
197263.0%>$80,000
197264.0%>$88,000
197266.0%>$100,000
197267.0%>$120,000
197268.0%>$140,000
197269.0%>$160,000
197270.0%>$180,000
197114.0%>$014.0%>$014.0%>$014.0%>$0Last law to change rates was the Tax Reform Act of 1969
197115.0%>$1,00015.0%>$50015.0%>$50016.0%>$1,000
197116.0%>$2,00016.0%>$1,00016.0%>$1,00018.0%>$2,000
197117.0%>$3,00017.0%>$1,50017.0%>$1,50019.0%>$4,000
197119.0%>$4,00019.0%>$2,00019.0%>$2,00022.0%>$6,000
197122.0%>$8,00022.0%>$4,00022.0%>$4,00023.0%>$8,000
197125.0%>$12,00025.0%>$6,00025.0%>$6,00025.0%>$10,000
197128.0%>$16,00028.0%>$8,00028.0%>$8,00027.0%>$12,000
197132.0%>$20,00032.0%>$10,00032.0%>$10,00028.0%>$14,000
197136.0%>$24,00036.0%>$12,00036.0%>$12,00031.0%>$16,000
197139.0%>$28,00039.0%>$14,00039.0%>$14,00032.0%>$18,000
197142.0%>$32,00042.0%>$16,00042.0%>$16,00035.0%>$20,000
197145.0%>$36,00045.0%>$18,00045.0%>$18,00036.0%>$22,000
197148.0%>$40,00048.0%>$20,00048.0%>$20,00038.0%>$24,000
197150.0%>$44,00050.0%>$22,00050.0%>$22,00041.0%>$26,000
197153.0%>$52,00053.0%>$26,00053.0%>$26,00042.0%>$28,000
197155.0%>$64,00055.0%>$32,00055.0%>$32,00045.0%>$32,000
197158.0%>$76,00058.0%>$38,00058.0%>$38,00048.0%>$36,000
197160.0%>$88,00060.0%>$44,00060.0%>$44,00051.0%>$38,000
197162.0%>$100,00062.0%>$50,00062.0%>$50,00052.0%>$40,000
197164.0%>$120,00064.0%>$60,00064.0%>$60,00055.0%>$44,000
197166.0%>$140,00066.0%>$70,00066.0%>$70,00056.0%>$50,000
197168.0%>$160,00068.0%>$80,00068.0%>$80,00058.0%>$52,000
197169.0%>$180,00069.0%>$90,00069.0%>$90,00059.0%>$64,000
197170.0%>$200,00070.0%>$100,00070.0%>$100,00061.0%>$70,000
197162.0%>$76,000
197163.0%>$80,000
197164.0%>$88,000
197166.0%>$100,000
197167.0%>$120,000
197168.0%>$140,000
197169.0%>$160,000
197170.0%>$180,000
197014.0%>$014.0%>$014.0%>$014.0%>$0Rates given here exclude the effect of a 2.5 percent surtax. Last law to change rates was the Tax Reform Act of 1969
197015.0%>$1,00015.0%>$50015.0%>$50016.0%>$1,000
197016.0%>$2,00016.0%>$1,00016.0%>$1,00018.0%>$2,000
197017.0%>$3,00017.0%>$1,50017.0%>$1,50020.0%>$4,000
197019.0%>$4,00019.0%>$2,00019.0%>$2,00022.0%>$6,000
197022.0%>$8,00022.0%>$4,00022.0%>$4,00025.0%>$8,000
197025.0%>$12,00025.0%>$6,00025.0%>$6,00027.0%>$10,000
197028.0%>$16,00028.0%>$8,00028.0%>$8,00031.0%>$12,000
197032.0%>$20,00032.0%>$10,00032.0%>$10,00032.0%>$14,000
197036.0%>$24,00036.0%>$12,00036.0%>$12,00035.0%>$16,000
197039.0%>$28,00039.0%>$14,00039.0%>$14,00036.0%>$18,000
197042.0%>$32,00042.0%>$16,00042.0%>$16,00040.0%>$20,000
197045.0%>$36,00045.0%>$18,00045.0%>$18,00041.0%>$22,000
197048.0%>$40,00048.0%>$20,00048.0%>$20,00043.0%>$24,000
197050.0%>$44,00050.0%>$22,00050.0%>$22,00045.0%>$26,000
197053.0%>$52,00053.0%>$26,00053.0%>$26,00046.0%>$28,000
197055.0%>$64,00055.0%>$32,00055.0%>$32,00048.0%>$32,000
197058.0%>$76,00058.0%>$38,00058.0%>$38,00050.0%>$36,000
197060.0%>$88,00060.0%>$44,00060.0%>$44,00052.0%>$38,000
197062.0%>$100,00062.0%>$50,00062.0%>$50,00053.0%>$40,000
197064.0%>$120,00064.0%>$60,00064.0%>$60,00055.0%>$44,000
197066.0%>$140,00066.0%>$70,00066.0%>$70,00056.0%>$50,000
197068.0%>$160,00068.0%>$80,00068.0%>$80,00058.0%>$52,000
197069.0%>$180,00069.0%>$90,00069.0%>$90,00059.0%>$64,000
197070.0%>$200,00070.0%>$100,00070.0%>$100,00061.0%>$70,000
197062.0%>$76,000
197063.0%>$80,000
197064.0%>$88,000
197066.0%>$100,000
197067.0%>$120,000
197068.0%>$140,000
197069.0%>$160,000
197070.0%>$180,000
196914.0%>$014.0%>$014.0%>$014.0%>$0Rates given here exclude the effect of 10 percent surtax. Last law to change rates was the Tax Reform Act of 1969
196915.0%>$1,00015.0%>$50015.0%>$50016.0%>$1,000
196916.0%>$2,00016.0%>$1,00016.0%>$1,00018.0%>$2,000
196917.0%>$3,00017.0%>$1,50017.0%>$1,50020.0%>$4,000
196919.0%>$4,00019.0%>$2,00019.0%>$2,00022.0%>$6,000
196922.0%>$8,00022.0%>$4,00022.0%>$4,00025.0%>$8,000
196925.0%>$12,00025.0%>$6,00025.0%>$6,00027.0%>$10,000
196928.0%>$16,00028.0%>$8,00028.0%>$8,00031.0%>$12,000
196932.0%>$20,00032.0%>$10,00032.0%>$10,00032.0%>$14,000
196936.0%>$24,00036.0%>$12,00036.0%>$12,00035.0%>$16,000
196939.0%>$28,00039.0%>$14,00039.0%>$14,00036.0%>$18,000
196942.0%>$32,00042.0%>$16,00042.0%>$16,00040.0%>$20,000
196945.0%>$36,00045.0%>$18,00045.0%>$18,00041.0%>$22,000
196948.0%>$40,00048.0%>$20,00048.0%>$20,00043.0%>$24,000
196950.0%>$44,00050.0%>$22,00050.0%>$22,00045.0%>$26,000
196953.0%>$52,00053.0%>$26,00053.0%>$26,00046.0%>$28,000
196955.0%>$64,00055.0%>$32,00055.0%>$32,00048.0%>$32,000
196958.0%>$76,00058.0%>$38,00058.0%>$38,00050.0%>$36,000
196960.0%>$88,00060.0%>$44,00060.0%>$44,00052.0%>$38,000
196962.0%>$100,00062.0%>$50,00062.0%>$50,00053.0%>$40,000
196964.0%>$120,00064.0%>$60,00064.0%>$60,00055.0%>$44,000
196966.0%>$140,00066.0%>$70,00066.0%>$70,00056.0%>$50,000
196968.0%>$160,00068.0%>$80,00068.0%>$80,00058.0%>$52,000
196969.0%>$180,00069.0%>$90,00069.0%>$90,00059.0%>$64,000
196970.0%>$200,00070.0%>$100,00070.0%>$100,00061.0%>$70,000
196962.0%>$76,000
196963.0%>$80,000
196964.0%>$88,000
196966.0%>$100,000
196967.0%>$120,000
196968.0%>$140,000
196969.0%>$160,000
196970.0%>$180,000
196814.0%>$014.0%>$014.0%>$014.0%>$0Rates given here exclude the effect of a 7.5 percent surtax. Last law to change rates was the Tax Reform Act of 1964.
196815.0%>$1,00015.0%>$50015.0%>$50016.0%>$1,000
196816.0%>$2,00016.0%>$1,00016.0%>$1,00018.0%>$2,000
196817.0%>$3,00017.0%>$1,50017.0%>$1,50020.0%>$4,000
196819.0%>$4,00019.0%>$2,00019.0%>$2,00022.0%>$6,000
196822.0%>$8,00022.0%>$4,00022.0%>$4,00025.0%>$8,000
196825.0%>$12,00025.0%>$6,00025.0%>$6,00027.0%>$10,000
196828.0%>$16,00028.0%>$8,00028.0%>$8,00031.0%>$12,000
196832.0%>$20,00032.0%>$10,00032.0%>$10,00032.0%>$14,000
196836.0%>$24,00036.0%>$12,00036.0%>$12,00035.0%>$16,000
196839.0%>$28,00039.0%>$14,00039.0%>$14,00036.0%>$18,000
196842.0%>$32,00042.0%>$16,00042.0%>$16,00040.0%>$20,000
196845.0%>$36,00045.0%>$18,00045.0%>$18,00041.0%>$22,000
196848.0%>$40,00048.0%>$20,00048.0%>$20,00043.0%>$24,000
196850.0%>$44,00050.0%>$22,00050.0%>$22,00045.0%>$26,000
196853.0%>$52,00053.0%>$26,00053.0%>$26,00046.0%>$28,000
196855.0%>$64,00055.0%>$32,00055.0%>$32,00048.0%>$32,000
196858.0%>$76,00058.0%>$38,00058.0%>$38,00050.0%>$36,000
196860.0%>$88,00060.0%>$44,00060.0%>$44,00052.0%>$38,000
196862.0%>$100,00062.0%>$50,00062.0%>$50,00053.0%>$40,000
196864.0%>$120,00064.0%>$60,00064.0%>$60,00055.0%>$44,000
196866.0%>$140,00066.0%>$70,00066.0%>$70,00056.0%>$50,000
196868.0%>$160,00068.0%>$80,00068.0%>$80,00058.0%>$52,000
196869.0%>$180,00069.0%>$90,00069.0%>$90,00059.0%>$64,000
196870.0%>$200,00070.0%>$100,00070.0%>$100,00061.0%>$70,000
196862.0%>$76,000
196863.0%>$80,000
196864.0%>$88,000
196866.0%>$100,000
196867.0%>$120,000
196868.0%>$140,000
196869.0%>$160,000
196870.0%>$180,000
196714.0%>$014.0%>$014.0%>$014.0%>$0Last law to change rates was the Tax Reform Act of 1964.
196715.0%>$1,00015.0%>$50015.0%>$50016.0%>$1,000
196716.0%>$2,00016.0%>$1,00016.0%>$1,00018.0%>$2,000
196717.0%>$3,00017.0%>$1,50017.0%>$1,50020.0%>$4,000
196719.0%>$4,00019.0%>$2,00019.0%>$2,00022.0%>$6,000
196722.0%>$8,00022.0%>$4,00022.0%>$4,00025.0%>$8,000
196725.0%>$12,00025.0%>$6,00025.0%>$6,00027.0%>$10,000
196728.0%>$16,00028.0%>$8,00028.0%>$8,00031.0%>$12,000
196732.0%>$20,00032.0%>$10,00032.0%>$10,00032.0%>$14,000
196736.0%>$24,00036.0%>$12,00036.0%>$12,00035.0%>$16,000
196739.0%>$28,00039.0%>$14,00039.0%>$14,00036.0%>$18,000
196742.0%>$32,00042.0%>$16,00042.0%>$16,00040.0%>$20,000
196745.0%>$36,00045.0%>$18,00045.0%>$18,00041.0%>$22,000
196748.0%>$40,00048.0%>$20,00048.0%>$20,00043.0%>$24,000
196750.0%>$44,00050.0%>$22,00050.0%>$22,00045.0%>$26,000
196753.0%>$52,00053.0%>$26,00053.0%>$26,00046.0%>$28,000
196755.0%>$64,00055.0%>$32,00055.0%>$32,00048.0%>$32,000
196758.0%>$76,00058.0%>$38,00058.0%>$38,00050.0%>$36,000
196760.0%>$88,00060.0%>$44,00060.0%>$44,00052.0%>$38,000
196762.0%>$100,00062.0%>$50,00062.0%>$50,00053.0%>$40,000
196764.0%>$120,00064.0%>$60,00064.0%>$60,00055.0%>$44,000
196766.0%>$140,00066.0%>$70,00066.0%>$70,00056.0%>$50,000
196768.0%>$160,00068.0%>$80,00068.0%>$80,00058.0%>$52,000
196769.0%>$180,00069.0%>$90,00069.0%>$90,00059.0%>$64,000
196770.0%>$200,00070.0%>$100,00070.0%>$100,00061.0%>$70,000
196762.0%>$76,000
196763.0%>$80,000
196764.0%>$88,000
196766.0%>$100,000
196767.0%>$120,000
196768.0%>$140,000
196769.0%>$160,000
196770.0%>$180,000
196614.0%>$014.0%>$014.0%>$014.0%>$0Last law to change rates was the Tax Reform Act of 1964.
196615.0%>$1,00015.0%>$50015.0%>$50016.0%>$1,000
196616.0%>$2,00016.0%>$1,00016.0%>$1,00018.0%>$2,000
196617.0%>$3,00017.0%>$1,50017.0%>$1,50020.0%>$4,000
196619.0%>$4,00019.0%>$2,00019.0%>$2,00022.0%>$6,000
196622.0%>$8,00022.0%>$4,00022.0%>$4,00025.0%>$8,000
196625.0%>$12,00025.0%>$6,00025.0%>$6,00027.0%>$10,000
196628.0%>$16,00028.0%>$8,00028.0%>$8,00031.0%>$12,000
196632.0%>$20,00032.0%>$10,00032.0%>$10,00032.0%>$14,000
196636.0%>$24,00036.0%>$12,00036.0%>$12,00035.0%>$16,000
196639.0%>$28,00039.0%>$14,00039.0%>$14,00036.0%>$18,000
196642.0%>$32,00042.0%>$16,00042.0%>$16,00040.0%>$20,000
196645.0%>$36,00045.0%>$18,00045.0%>$18,00041.0%>$22,000
196648.0%>$40,00048.0%>$20,00048.0%>$20,00043.0%>$24,000
196650.0%>$44,00050.0%>$22,00050.0%>$22,00045.0%>$26,000
196653.0%>$52,00053.0%>$26,00053.0%>$26,00046.0%>$28,000
196655.0%>$64,00055.0%>$32,00055.0%>$32,00048.0%>$32,000
196658.0%>$76,00058.0%>$38,00058.0%>$38,00050.0%>$36,000
196660.0%>$88,00060.0%>$44,00060.0%>$44,00052.0%>$38,000
196662.0%>$100,00062.0%>$50,00062.0%>$50,00053.0%>$40,000
196664.0%>$120,00064.0%>$60,00064.0%>$60,00055.0%>$44,000
196666.0%>$140,00066.0%>$70,00066.0%>$70,00056.0%>$50,000
196668.0%>$160,00068.0%>$80,00068.0%>$80,00058.0%>$52,000
196669.0%>$180,00069.0%>$90,00069.0%>$90,00059.0%>$64,000
196670.0%>$200,00070.0%>$100,00070.0%>$100,00061.0%>$70,000
196662.0%>$76,000
196663.0%>$80,000
196664.0%>$88,000
196666.0%>$100,000
196667.0%>$120,000
196668.0%>$140,000
196669.0%>$160,000
196670.0%>$180,000
196514.0%>$014.0%>$014.0%>$014.0%>$0Last law to change rates was the Tax Reform Act of 1964.
196515.0%>$1,00015.0%>$50015.0%>$50016.0%>$1,000
196516.0%>$2,00016.0%>$1,00016.0%>$1,00018.0%>$2,000
196517.0%>$3,00017.0%>$1,50017.0%>$1,50020.0%>$4,000
196519.0%>$4,00019.0%>$2,00019.0%>$2,00022.0%>$6,000
196522.0%>$8,00022.0%>$4,00022.0%>$4,00025.0%>$8,000
196525.0%>$12,00025.0%>$6,00025.0%>$6,00027.0%>$10,000
196528.0%>$16,00028.0%>$8,00028.0%>$8,00031.0%>$12,000
196532.0%>$20,00032.0%>$10,00032.0%>$10,00032.0%>$14,000
196536.0%>$24,00036.0%>$12,00036.0%>$12,00035.0%>$16,000
196539.0%>$28,00039.0%>$14,00039.0%>$14,00036.0%>$18,000
196542.0%>$32,00042.0%>$16,00042.0%>$16,00040.0%>$20,000
196545.0%>$36,00045.0%>$18,00045.0%>$18,00041.0%>$22,000
196548.0%>$40,00048.0%>$20,00048.0%>$20,00043.0%>$24,000
196550.0%>$44,00050.0%>$22,00050.0%>$22,00045.0%>$26,000
196553.0%>$52,00053.0%>$26,00053.0%>$26,00046.0%>$28,000
196555.0%>$64,00055.0%>$32,00055.0%>$32,00048.0%>$32,000
196558.0%>$76,00058.0%>$38,00058.0%>$38,00050.0%>$36,000
196560.0%>$88,00060.0%>$44,00060.0%>$44,00052.0%>$38,000
196562.0%>$100,00062.0%>$50,00062.0%>$50,00053.0%>$40,000
196564.0%>$120,00064.0%>$60,00064.0%>$60,00055.0%>$44,000
196566.0%>$140,00066.0%>$70,00066.0%>$70,00056.0%>$50,000
196568.0%>$160,00068.0%>$80,00068.0%>$80,00058.0%>$52,000
196569.0%>$180,00069.0%>$90,00069.0%>$90,00059.0%>$64,000
196570.0%>$200,00070.0%>$100,00070.0%>$100,00061.0%>$70,000
196562.0%>$76,000
196563.0%>$80,000
196564.0%>$88,000
196566.0%>$100,000
196567.0%>$120,000
196568.0%>$140,000
196569.0%>$160,000
196570.0%>$180,000
196416.0%>$016.0%>$016.0%>$016.0%>$0Last law to change rates was the Tax Reform Act of 1964.
196416.5%>$1,00016.5%>$50016.5%>$50017.5%>$1,000
196417.5%>$2,00017.5%>$1,00017.5%>$1,00019.0%>$2,000
196418.0%>$3,00018.0%>$1,50018.0%>$1,50022.0%>$4,000
196420.0%>$4,00020.0%>$2,00020.0%>$2,00023.0%>$6,000
196423.5%>$8,00023.5%>$4,00023.5%>$4,00027.0%>$8,000
196427.0%>$12,00027.0%>$6,00027.0%>$6,00029.0%>$10,000
196430.5%>$16,00030.5%>$8,00030.5%>$8,00032.0%>$12,000
196434.0%>$20,00034.0%>$10,00034.0%>$10,00034.0%>$14,000
196437.5%>$24,00037.5%>$12,00037.5%>$12,00037.5%>$16,000
196441.0%>$28,00041.0%>$14,00041.0%>$14,00039.0%>$18,000
196444.5%>$32,00044.5%>$16,00044.5%>$16,00042.5%>$20,000
196447.5%>$36,00047.5%>$18,00047.5%>$18,00043.5%>$22,000
196450.5%>$40,00050.5%>$20,00050.5%>$20,00045.5%>$24,000
196453.5%>$44,00053.5%>$22,00053.5%>$22,00047.0%>$26,000
196456.0%>$52,00056.0%>$26,00056.0%>$26,00048.5%>$28,000
196458.5%>$64,00058.5%>$32,00058.5%>$32,00051.5%>$32,000
196461.0%>$76,00061.0%>$38,00061.0%>$38,00053.0%>$36,000
196463.5%>$88,00063.5%>$44,00063.5%>$44,00054.0%>$38,000
196466.0%>$100,00066.0%>$50,00066.0%>$50,00056.0%>$40,000
196468.5%>$120,00068.5%>$60,00068.5%>$60,00058.5%>$44,000
196471.0%>$140,00071.0%>$70,00071.0%>$70,00059.5%>$50,000
196473.5%>$160,00073.5%>$80,00073.5%>$80,00061.0%>$52,000
196475.0%>$180,00075.0%>$90,00075.0%>$90,00062.0%>$60,000
196476.5%>$200,00076.5%>$100,00076.5%>$100,00063.5%>$64,000
196477.0%>$400,00077.0%>$200,00077.0%>$200,00065.0%>$70,000
196466.0%>$76,000
196467.0%>$80,000
196469.0%>$88,000
196469.5%>$90,000
196471.0%>$100,000
196472.5%>$120,000
196474.0%>$140,000
196475.0%>$160,000
196475.5%>$180,000
196477.0%>$200,000
196320.0%>$020.0%>$020.0%>$020.0%>$0Last law to change rates was the Internal Revenue Code of 1954.
196322.0%>$4,00022.0%>$2,00022.0%>$2,00021.0%>$2,000
196326.0%>$8,00026.0%>$4,00026.0%>$4,00024.0%>$4,000
196330.0%>$12,00030.0%>$6,00030.0%>$6,00026.0%>$6,000
196334.0%>$16,00034.0%>$8,00034.0%>$8,00030.0%>$8,000
196338.0%>$20,00038.0%>$10,00038.0%>$10,00032.0%>$10,000
196343.0%>$24,00043.0%>$12,00043.0%>$12,00036.0%>$12,000
196347.0%>$28,00047.0%>$14,00047.0%>$14,00039.0%>$14,000
196350.0%>$32,00050.0%>$16,00050.0%>$16,00042.0%>$16,000
196353.0%>$36,00053.0%>$18,00053.0%>$18,00043.0%>$18,000
196356.0%>$40,00056.0%>$20,00056.0%>$20,00047.0%>$20,000
196359.0%>$44,00059.0%>$22,00059.0%>$22,00049.0%>$22,000
196362.0%>$52,00062.0%>$26,00062.0%>$26,00052.0%>$24,000
196365.0%>$64,00065.0%>$32,00065.0%>$32,00054.0%>$28,000
196369.0%>$76,00069.0%>$38,00069.0%>$38,00058.0%>$32,000
196372.0%>$88,00072.0%>$44,00072.0%>$44,00062.0%>$38,000
196375.0%>$100,00075.0%>$50,00075.0%>$50,00066.0%>$44,000
196378.0%>$120,00078.0%>$60,00078.0%>$60,00068.0%>$50,000
196381.0%>$140,00081.0%>$70,00081.0%>$70,00071.0%>$60,000
196384.0%>$160,00084.0%>$80,00084.0%>$80,00074.0%>$70,000
196387.0%>$180,00087.0%>$90,00087.0%>$90,00076.0%>$80,000
196389.0%>$200,00089.0%>$100,00089.0%>$100,00080.0%>$90,000
196390.0%>$300,00090.0%>$150,00090.0%>$150,00083.0%>$100,000
196391.0%>$400,00091.0%>$200,00091.0%>$200,00087.0%>$150,000
196390.0%>$200,000
196391.0%>$300,000
196220.0%>$020.0%>$020.0%>$020.0%>$0Last law to change rates was the Internal Revenue Code of 1954.
196222.0%>$4,00022.0%>$2,00022.0%>$2,00021.0%>$2,000
196226.0%>$8,00026.0%>$4,00026.0%>$4,00024.0%>$4,000
196230.0%>$12,00030.0%>$6,00030.0%>$6,00026.0%>$6,000
196234.0%>$16,00034.0%>$8,00034.0%>$8,00030.0%>$8,000
196238.0%>$20,00038.0%>$10,00038.0%>$10,00032.0%>$10,000
196243.0%>$24,00043.0%>$12,00043.0%>$12,00036.0%>$12,000
196247.0%>$28,00047.0%>$14,00047.0%>$14,00039.0%>$14,000
196250.0%>$32,00050.0%>$16,00050.0%>$16,00042.0%>$16,000
196253.0%>$36,00053.0%>$18,00053.0%>$18,00043.0%>$18,000
196256.0%>$40,00056.0%>$20,00056.0%>$20,00047.0%>$20,000
196259.0%>$44,00059.0%>$22,00059.0%>$22,00049.0%>$22,000
196262.0%>$52,00062.0%>$26,00062.0%>$26,00052.0%>$24,000
196265.0%>$64,00065.0%>$32,00065.0%>$32,00054.0%>$28,000
196269.0%>$76,00069.0%>$38,00069.0%>$38,00058.0%>$32,000
196272.0%>$88,00072.0%>$44,00072.0%>$44,00062.0%>$38,000
196275.0%>$100,00075.0%>$50,00075.0%>$50,00066.0%>$44,000
196278.0%>$120,00078.0%>$60,00078.0%>$60,00068.0%>$50,000
196281.0%>$140,00081.0%>$70,00081.0%>$70,00071.0%>$60,000
196284.0%>$160,00084.0%>$80,00084.0%>$80,00074.0%>$70,000
196287.0%>$180,00087.0%>$90,00087.0%>$90,00076.0%>$80,000
196289.0%>$200,00089.0%>$100,00089.0%>$100,00080.0%>$90,000
196290.0%>$300,00090.0%>$150,00090.0%>$150,00083.0%>$100,000
196291.0%>$400,00091.0%>$200,00091.0%>$200,00087.0%>$150,000
196290.0%>$200,000
196291.0%>$300,000
196120.0%>$020.0%>$020.0%>$020.0%>$0Last law to change rates was the Internal Revenue Code of 1954.
196122.0%>$4,00022.0%>$2,00022.0%>$2,00021.0%>$2,000
196126.0%>$8,00026.0%>$4,00026.0%>$4,00024.0%>$4,000
196130.0%>$12,00030.0%>$6,00030.0%>$6,00026.0%>$6,000
196134.0%>$16,00034.0%>$8,00034.0%>$8,00030.0%>$8,000
196138.0%>$20,00038.0%>$10,00038.0%>$10,00032.0%>$10,000
196143.0%>$24,00043.0%>$12,00043.0%>$12,00036.0%>$12,000
196147.0%>$28,00047.0%>$14,00047.0%>$14,00039.0%>$14,000
196150.0%>$32,00050.0%>$16,00050.0%>$16,00042.0%>$16,000
196153.0%>$36,00053.0%>$18,00053.0%>$18,00043.0%>$18,000
196156.0%>$40,00056.0%>$20,00056.0%>$20,00047.0%>$20,000
196159.0%>$44,00059.0%>$22,00059.0%>$22,00049.0%>$22,000
196162.0%>$52,00062.0%>$26,00062.0%>$26,00052.0%>$24,000
196165.0%>$64,00065.0%>$32,00065.0%>$32,00054.0%>$28,000
196169.0%>$76,00069.0%>$38,00069.0%>$38,00058.0%>$32,000
196172.0%>$88,00072.0%>$44,00072.0%>$44,00062.0%>$38,000
196175.0%>$100,00075.0%>$50,00075.0%>$50,00066.0%>$44,000
196178.0%>$120,00078.0%>$60,00078.0%>$60,00068.0%>$50,000
196181.0%>$140,00081.0%>$70,00081.0%>$70,00071.0%>$60,000
196184.0%>$160,00084.0%>$80,00084.0%>$80,00074.0%>$70,000
196187.0%>$180,00087.0%>$90,00087.0%>$90,00076.0%>$80,000
196189.0%>$200,00089.0%>$100,00089.0%>$100,00080.0%>$90,000
196190.0%>$300,00090.0%>$150,00090.0%>$150,00083.0%>$100,000
196191.0%>$400,00091.0%>$200,00091.0%>$200,00087.0%>$150,000
196190.0%>$200,000
196191.0%>$300,000
196020.0%>$020.0%>$020.0%>$020.0%>$0Last law to change rates was the Internal Revenue Code of 1954.
196022.0%>$4,00022.0%>$2,00022.0%>$2,00021.0%>$2,000
196026.0%>$8,00026.0%>$4,00026.0%>$4,00024.0%>$4,000
196030.0%>$12,00030.0%>$6,00030.0%>$6,00026.0%>$6,000
196034.0%>$16,00034.0%>$8,00034.0%>$8,00030.0%>$8,000
196038.0%>$20,00038.0%>$10,00038.0%>$10,00032.0%>$10,000
196043.0%>$24,00043.0%>$12,00043.0%>$12,00036.0%>$12,000
196047.0%>$28,00047.0%>$14,00047.0%>$14,00039.0%>$14,000
196050.0%>$32,00050.0%>$16,00050.0%>$16,00042.0%>$16,000
196053.0%>$36,00053.0%>$18,00053.0%>$18,00043.0%>$18,000
196056.0%>$40,00056.0%>$20,00056.0%>$20,00047.0%>$20,000
196059.0%>$44,00059.0%>$22,00059.0%>$22,00049.0%>$22,000
196062.0%>$52,00062.0%>$26,00062.0%>$26,00052.0%>$24,000
196065.0%>$64,00065.0%>$32,00065.0%>$32,00054.0%>$28,000
196069.0%>$76,00069.0%>$38,00069.0%>$38,00058.0%>$32,000
196072.0%>$88,00072.0%>$44,00072.0%>$44,00062.0%>$38,000
196075.0%>$100,00075.0%>$50,00075.0%>$50,00066.0%>$44,000
196078.0%>$120,00078.0%>$60,00078.0%>$60,00068.0%>$50,000
196081.0%>$140,00081.0%>$70,00081.0%>$70,00071.0%>$60,000
196084.0%>$160,00084.0%>$80,00084.0%>$80,00074.0%>$70,000
196087.0%>$180,00087.0%>$90,00087.0%>$90,00076.0%>$80,000
196089.0%>$200,00089.0%>$100,00089.0%>$100,00080.0%>$90,000
196090.0%>$300,00090.0%>$150,00090.0%>$150,00083.0%>$100,000
196091.0%>$400,00091.0%>$200,00091.0%>$200,00087.0%>$150,000
196090.0%>$200,000
196091.0%>$300,000
195920.0%>$020.0%>$020.0%>$020.0%>$0Last law to change rates was the Internal Revenue Code of 1954.
195922.0%>$4,00022.0%>$2,00022.0%>$2,00021.0%>$2,000
195926.0%>$8,00026.0%>$4,00026.0%>$4,00024.0%>$4,000
195930.0%>$12,00030.0%>$6,00030.0%>$6,00026.0%>$6,000
195934.0%>$16,00034.0%>$8,00034.0%>$8,00030.0%>$8,000
195938.0%>$20,00038.0%>$10,00038.0%>$10,00032.0%>$10,000
195943.0%>$24,00043.0%>$12,00043.0%>$12,00036.0%>$12,000
195947.0%>$28,00047.0%>$14,00047.0%>$14,00039.0%>$14,000
195950.0%>$32,00050.0%>$16,00050.0%>$16,00042.0%>$16,000
195953.0%>$36,00053.0%>$18,00053.0%>$18,00043.0%>$18,000
195956.0%>$40,00056.0%>$20,00056.0%>$20,00047.0%>$20,000
195959.0%>$44,00059.0%>$22,00059.0%>$22,00049.0%>$22,000
195962.0%>$52,00062.0%>$26,00062.0%>$26,00052.0%>$24,000
195965.0%>$64,00065.0%>$32,00065.0%>$32,00054.0%>$28,000
195969.0%>$76,00069.0%>$38,00069.0%>$38,00058.0%>$32,000
195972.0%>$88,00072.0%>$44,00072.0%>$44,00062.0%>$38,000
195975.0%>$100,00075.0%>$50,00075.0%>$50,00066.0%>$44,000
195978.0%>$120,00078.0%>$60,00078.0%>$60,00068.0%>$50,000
195981.0%>$140,00081.0%>$70,00081.0%>$70,00071.0%>$60,000
195984.0%>$160,00084.0%>$80,00084.0%>$80,00074.0%>$70,000
195987.0%>$180,00087.0%>$90,00087.0%>$90,00076.0%>$80,000
195989.0%>$200,00089.0%>$100,00089.0%>$100,00080.0%>$90,000
195990.0%>$300,00090.0%>$150,00090.0%>$150,00083.0%>$100,000
195991.0%>$400,00091.0%>$200,00091.0%>$200,00087.0%>$150,000
195990.0%>$200,000
195991.0%>$300,000
195820.0%>$020.0%>$020.0%>$020.0%>$0Last law to change rates was the Internal Revenue Code of 1954.
195822.0%>$4,00022.0%>$2,00022.0%>$2,00021.0%>$2,000
195826.0%>$8,00026.0%>$4,00026.0%>$4,00024.0%>$4,000
195830.0%>$12,00030.0%>$6,00030.0%>$6,00026.0%>$6,000
195834.0%>$16,00034.0%>$8,00034.0%>$8,00030.0%>$8,000
195838.0%>$20,00038.0%>$10,00038.0%>$10,00032.0%>$10,000
195843.0%>$24,00043.0%>$12,00043.0%>$12,00036.0%>$12,000
195847.0%>$28,00047.0%>$14,00047.0%>$14,00039.0%>$14,000
195850.0%>$32,00050.0%>$16,00050.0%>$16,00042.0%>$16,000
195853.0%>$36,00053.0%>$18,00053.0%>$18,00043.0%>$18,000
195856.0%>$40,00056.0%>$20,00056.0%>$20,00047.0%>$20,000
195859.0%>$44,00059.0%>$22,00059.0%>$22,00049.0%>$22,000
195862.0%>$52,00062.0%>$26,00062.0%>$26,00052.0%>$24,000
195865.0%>$64,00065.0%>$32,00065.0%>$32,00054.0%>$28,000
195869.0%>$76,00069.0%>$38,00069.0%>$38,00058.0%>$32,000
195872.0%>$88,00072.0%>$44,00072.0%>$44,00062.0%>$38,000
195875.0%>$100,00075.0%>$50,00075.0%>$50,00066.0%>$44,000
195878.0%>$120,00078.0%>$60,00078.0%>$60,00068.0%>$50,000
195881.0%>$140,00081.0%>$70,00081.0%>$70,00071.0%>$60,000
195884.0%>$160,00084.0%>$80,00084.0%>$80,00074.0%>$70,000
195887.0%>$180,00087.0%>$90,00087.0%>$90,00076.0%>$80,000
195889.0%>$200,00089.0%>$100,00089.0%>$100,00080.0%>$90,000
195890.0%>$300,00090.0%>$150,00090.0%>$150,00083.0%>$100,000
195891.0%>$400,00091.0%>$200,00091.0%>$200,00087.0%>$150,000
195890.0%>$200,000
195891.0%>$300,000
195720.0%>$020.0%>$020.0%>$020.0%>$0Last law to change rates was the Internal Revenue Code of 1954.
195722.0%>$4,00022.0%>$2,00022.0%>$2,00021.0%>$2,000
195726.0%>$8,00026.0%>$4,00026.0%>$4,00024.0%>$4,000
195730.0%>$12,00030.0%>$6,00030.0%>$6,00026.0%>$6,000
195734.0%>$16,00034.0%>$8,00034.0%>$8,00030.0%>$8,000
195738.0%>$20,00038.0%>$10,00038.0%>$10,00032.0%>$10,000
195743.0%>$24,00043.0%>$12,00043.0%>$12,00036.0%>$12,000
195747.0%>$28,00047.0%>$14,00047.0%>$14,00039.0%>$14,000
195750.0%>$32,00050.0%>$16,00050.0%>$16,00042.0%>$16,000
195753.0%>$36,00053.0%>$18,00053.0%>$18,00043.0%>$18,000
195756.0%>$40,00056.0%>$20,00056.0%>$20,00047.0%>$20,000
195759.0%>$44,00059.0%>$22,00059.0%>$22,00049.0%>$22,000
195762.0%>$52,00062.0%>$26,00062.0%>$26,00052.0%>$24,000
195765.0%>$64,00065.0%>$32,00065.0%>$32,00054.0%>$28,000
195769.0%>$76,00069.0%>$38,00069.0%>$38,00058.0%>$32,000
195772.0%>$88,00072.0%>$44,00072.0%>$44,00062.0%>$38,000
195775.0%>$100,00075.0%>$50,00075.0%>$50,00066.0%>$44,000
195778.0%>$120,00078.0%>$60,00078.0%>$60,00068.0%>$50,000
195781.0%>$140,00081.0%>$70,00081.0%>$70,00071.0%>$60,000
195784.0%>$160,00084.0%>$80,00084.0%>$80,00074.0%>$70,000
195787.0%>$180,00087.0%>$90,00087.0%>$90,00076.0%>$80,000
195789.0%>$200,00089.0%>$100,00089.0%>$100,00080.0%>$90,000
195790.0%>$300,00090.0%>$150,00090.0%>$150,00083.0%>$100,000
195791.0%>$400,00091.0%>$200,00091.0%>$200,00087.0%>$150,000
195790.0%>$200,000
195791.0%>$300,000
195620.0%>$020.0%>$020.0%>$020.0%>$0Last law to change rates was the Internal Revenue Code of 1954.
195622.0%>$4,00022.0%>$2,00022.0%>$2,00021.0%>$2,000
195626.0%>$8,00026.0%>$4,00026.0%>$4,00024.0%>$4,000
195630.0%>$12,00030.0%>$6,00030.0%>$6,00026.0%>$6,000
195634.0%>$16,00034.0%>$8,00034.0%>$8,00030.0%>$8,000
195638.0%>$20,00038.0%>$10,00038.0%>$10,00032.0%>$10,000
195643.0%>$24,00043.0%>$12,00043.0%>$12,00036.0%>$12,000
195647.0%>$28,00047.0%>$14,00047.0%>$14,00039.0%>$14,000
195650.0%>$32,00050.0%>$16,00050.0%>$16,00042.0%>$16,000
195653.0%>$36,00053.0%>$18,00053.0%>$18,00043.0%>$18,000
195656.0%>$40,00056.0%>$20,00056.0%>$20,00047.0%>$20,000
195659.0%>$44,00059.0%>$22,00059.0%>$22,00049.0%>$22,000
195662.0%>$52,00062.0%>$26,00062.0%>$26,00052.0%>$24,000
195665.0%>$64,00065.0%>$32,00065.0%>$32,00054.0%>$28,000
195669.0%>$76,00069.0%>$38,00069.0%>$38,00058.0%>$32,000
195672.0%>$88,00072.0%>$44,00072.0%>$44,00062.0%>$38,000
195675.0%>$100,00075.0%>$50,00075.0%>$50,00066.0%>$44,000
195678.0%>$120,00078.0%>$60,00078.0%>$60,00068.0%>$50,000
195681.0%>$140,00081.0%>$70,00081.0%>$70,00071.0%>$60,000
195684.0%>$160,00084.0%>$80,00084.0%>$80,00074.0%>$70,000
195687.0%>$180,00087.0%>$90,00087.0%>$90,00076.0%>$80,000
195689.0%>$200,00089.0%>$100,00089.0%>$100,00080.0%>$90,000
195690.0%>$300,00090.0%>$150,00090.0%>$150,00083.0%>$100,000
195691.0%>$400,00091.0%>$200,00091.0%>$200,00087.0%>$150,000
195690.0%>$200,000
195691.0%>$300,000
195520.0%>$020.0%>$020.0%>$020.0%>$0Last law to change rates was the Internal Revenue Code of 1954.
195522.0%>$4,00022.0%>$2,00022.0%>$2,00021.0%>$2,000
195526.0%>$8,00026.0%>$4,00026.0%>$4,00024.0%>$4,000
195530.0%>$12,00030.0%>$6,00030.0%>$6,00026.0%>$6,000
195534.0%>$16,00034.0%>$8,00034.0%>$8,00030.0%>$8,000
195538.0%>$20,00038.0%>$10,00038.0%>$10,00032.0%>$10,000
195543.0%>$24,00043.0%>$12,00043.0%>$12,00036.0%>$12,000
195547.0%>$28,00047.0%>$14,00047.0%>$14,00039.0%>$14,000
195550.0%>$32,00050.0%>$16,00050.0%>$16,00042.0%>$16,000
195553.0%>$36,00053.0%>$18,00053.0%>$18,00043.0%>$18,000
195556.0%>$40,00056.0%>$20,00056.0%>$20,00047.0%>$20,000
195559.0%>$44,00059.0%>$22,00059.0%>$22,00049.0%>$22,000
195562.0%>$52,00062.0%>$26,00062.0%>$26,00052.0%>$24,000
195565.0%>$64,00065.0%>$32,00065.0%>$32,00054.0%>$28,000
195569.0%>$76,00069.0%>$38,00069.0%>$38,00058.0%>$32,000
195572.0%>$88,00072.0%>$44,00072.0%>$44,00062.0%>$38,000
195575.0%>$100,00075.0%>$50,00075.0%>$50,00066.0%>$44,000
195578.0%>$120,00078.0%>$60,00078.0%>$60,00068.0%>$50,000
195581.0%>$140,00081.0%>$70,00081.0%>$70,00071.0%>$60,000
195584.0%>$160,00084.0%>$80,00084.0%>$80,00074.0%>$70,000
195587.0%>$180,00087.0%>$90,00087.0%>$90,00076.0%>$80,000
195589.0%>$200,00089.0%>$100,00089.0%>$100,00080.0%>$90,000
195590.0%>$300,00090.0%>$150,00090.0%>$150,00083.0%>$100,000
195591.0%>$400,00091.0%>$200,00091.0%>$200,00087.0%>$150,000
195590.0%>$200,000
195591.0%>$300,000
195420.0%>$020.0%>$020.0%>$020.0%>$0Last law to change rates was the Internal Revenue Code of 1954, under which the 3 percent normal tax and the surtax rates were combined in a single set of rates and the maximum effective tax on net income was 87 percent of income.
195422.0%>$4,00022.0%>$2,00022.0%>$2,00021.0%>$2,000
195426.0%>$8,00026.0%>$4,00026.0%>$4,00024.0%>$4,000
195430.0%>$12,00030.0%>$6,00030.0%>$6,00026.0%>$6,000
195434.0%>$16,00034.0%>$8,00034.0%>$8,00030.0%>$8,000
195438.0%>$20,00038.0%>$10,00038.0%>$10,00032.0%>$10,000
195443.0%>$24,00043.0%>$12,00043.0%>$12,00036.0%>$12,000
195447.0%>$28,00047.0%>$14,00047.0%>$14,00039.0%>$14,000
195450.0%>$32,00050.0%>$16,00050.0%>$16,00042.0%>$16,000
195453.0%>$36,00053.0%>$18,00053.0%>$18,00043.0%>$18,000
195456.0%>$40,00056.0%>$20,00056.0%>$20,00047.0%>$20,000
195459.0%>$44,00059.0%>$22,00059.0%>$22,00049.0%>$22,000
195462.0%>$52,00062.0%>$26,00062.0%>$26,00052.0%>$24,000
195465.0%>$64,00065.0%>$32,00065.0%>$32,00054.0%>$28,000
195469.0%>$76,00069.0%>$38,00069.0%>$38,00058.0%>$32,000
195472.0%>$88,00072.0%>$44,00072.0%>$44,00062.0%>$38,000
195475.0%>$100,00075.0%>$50,00075.0%>$50,00066.0%>$44,000
195478.0%>$120,00078.0%>$60,00078.0%>$60,00068.0%>$50,000
195481.0%>$140,00081.0%>$70,00081.0%>$70,00071.0%>$60,000
195484.0%>$160,00084.0%>$80,00084.0%>$80,00074.0%>$70,000
195487.0%>$180,00087.0%>$90,00087.0%>$90,00076.0%>$80,000
195489.0%>$200,00089.0%>$100,00089.0%>$100,00080.0%>$90,000
195490.0%>$300,00090.0%>$150,00090.0%>$150,00083.0%>$100,000
195491.0%>$400,00091.0%>$200,00091.0%>$200,00087.0%>$150,000
195490.0%>$200,000
195491.0%>$300,000
195322.2%>$022.2%>$022.2%>$022.2%>$0Tax rates include normal tax of 3 percent plus applicable surtax, and the maximum effective tax rate on net income was 88 percent. Last law to change rates was the Revenue Act of 1951.
195324.6%>$4,00024.6%>$2,00024.6%>$2,00023.4%>$2,000
195329.0%>$8,00029.0%>$4,00029.0%>$4,00027.0%>$4,000
195334.0%>$12,00034.0%>$6,00034.0%>$6,00029.0%>$6,000
195338.0%>$16,00038.0%>$8,00038.0%>$8,00034.0%>$8,000
195342.0%>$20,00042.0%>$10,00042.0%>$10,00035.0%>$10,000
195348.0%>$24,00048.0%>$12,00048.0%>$12,00041.0%>$12,000
195353.0%>$28,00053.0%>$14,00053.0%>$14,00044.0%>$14,000
195356.0%>$32,00056.0%>$16,00056.0%>$16,00047.0%>$16,000
195359.0%>$36,00059.0%>$18,00059.0%>$18,00048.0%>$18,000
195362.0%>$40,00062.0%>$20,00062.0%>$20,00052.0%>$20,000
195366.0%>$44,00066.0%>$22,00066.0%>$22,00054.0%>$22,000
195367.0%>$52,00067.0%>$26,00067.0%>$26,00057.0%>$24,000
195368.0%>$64,00068.0%>$32,00068.0%>$32,00060.0%>$28,000
195372.0%>$76,00072.0%>$38,00072.0%>$38,00063.0%>$32,000
195375.0%>$88,00075.0%>$44,00075.0%>$44,00066.0%>$38,000
195377.0%>$100,00077.0%>$50,00077.0%>$50,00071.0%>$44,000
195380.0%>$120,00080.0%>$60,00080.0%>$60,00072.0%>$50,000
195383.0%>$140,00083.0%>$70,00083.0%>$70,00073.0%>$60,000
195385.0%>$160,00085.0%>$80,00085.0%>$80,00077.0%>$70,000
195388.0%>$180,00088.0%>$90,00088.0%>$90,00079.0%>$80,000
195390.0%>$200,00090.0%>$100,00090.0%>$100,00081.0%>$90,000
195391.0%>$300,00091.0%>$150,00091.0%>$150,00085.0%>$100,000
195392.0%>$400,00092.0%>$200,00092.0%>$200,00088.0%>$150,000
195391.0%>$200,000
195392.0%>$300,000
195222.2%>$022.2%>$022.2%>$022.2%>$0Last law to change rates was the Revenue Act of 1951
195224.6%>$4,00024.6%>$2,00024.6%>$2,00023.4%>$2,000
195229.0%>$8,00029.0%>$4,00029.0%>$4,00027.0%>$4,000
195234.0%>$12,00034.0%>$6,00034.0%>$6,00029.0%>$6,000
195238.0%>$16,00038.0%>$8,00038.0%>$8,00034.0%>$8,000
195242.0%>$20,00042.0%>$10,00042.0%>$10,00035.0%>$10,000
195248.0%>$24,00048.0%>$12,00048.0%>$12,00041.0%>$12,000
195253.0%>$28,00053.0%>$14,00053.0%>$14,00044.0%>$14,000
195256.0%>$32,00056.0%>$16,00056.0%>$16,00047.0%>$16,000
195259.0%>$36,00059.0%>$18,00059.0%>$18,00048.0%>$18,000
195262.0%>$40,00062.0%>$20,00062.0%>$20,00052.0%>$20,000
195266.0%>$44,00066.0%>$22,00066.0%>$22,00054.0%>$22,000
195267.0%>$52,00067.0%>$26,00067.0%>$26,00057.0%>$24,000
195268.0%>$64,00068.0%>$32,00068.0%>$32,00060.0%>$28,000
195272.0%>$76,00072.0%>$38,00072.0%>$38,00063.0%>$32,000
195275.0%>$88,00075.0%>$44,00075.0%>$44,00066.0%>$38,000
195277.0%>$100,00077.0%>$50,00077.0%>$50,00071.0%>$44,000
195280.0%>$120,00080.0%>$60,00080.0%>$60,00072.0%>$50,000
195283.0%>$140,00083.0%>$70,00083.0%>$70,00073.0%>$60,000
195285.0%>$160,00085.0%>$80,00085.0%>$80,00077.0%>$70,000
195288.0%>$180,00088.0%>$90,00088.0%>$90,00079.0%>$80,000
195290.0%>$200,00090.0%>$100,00090.0%>$100,00081.0%>$90,000
195291.0%>$300,00091.0%>$150,00091.0%>$150,00085.0%>$100,000
195292.0%>$400,00092.0%>$200,00092.0%>$200,00088.0%>$150,000
195291.0%>$200,000
195292.0%>$300,000
195120.4%>$020.4%>$020.4%>$020.4%>$0Tax rates include normal tax of 3 percent plus applicable surtax, and the maximum effective tax rate on net income was 87.2 percent. Last law to change rates was the Revenue Act of 1951
195122.4%>$4,00022.4%>$2,00022.4%>$2,00022.4%>$2,000
195127.0%>$8,00027.0%>$4,00027.0%>$4,00027.0%>$4,000
195130.0%>$12,00030.0%>$6,00030.0%>$6,00030.0%>$6,000
195135.0%>$16,00035.0%>$8,00035.0%>$8,00035.0%>$8,000
195139.0%>$20,00039.0%>$10,00039.0%>$10,00039.0%>$10,000
195143.0%>$24,00043.0%>$12,00043.0%>$12,00043.0%>$12,000
195148.0%>$28,00048.0%>$14,00048.0%>$14,00048.0%>$14,000
195151.0%>$32,00051.0%>$16,00051.0%>$16,00051.0%>$16,000
195154.0%>$36,00054.0%>$18,00054.0%>$18,00054.0%>$18,000
195157.0%>$40,00057.0%>$20,00057.0%>$20,00057.0%>$20,000
195160.0%>$44,00060.0%>$22,00060.0%>$22,00060.0%>$22,000
195163.0%>$52,00063.0%>$26,00063.0%>$26,00063.0%>$26,000
195166.0%>$64,00066.0%>$32,00066.0%>$32,00066.0%>$32,000
195169.0%>$76,00069.0%>$38,00069.0%>$38,00069.0%>$38,000
195173.0%>$88,00073.0%>$44,00073.0%>$44,00073.0%>$44,000
195175.0%>$100,00075.0%>$50,00075.0%>$50,00075.0%>$50,000
195178.0%>$120,00078.0%>$60,00078.0%>$60,00078.0%>$60,000
195182.0%>$140,00082.0%>$70,00082.0%>$70,00082.0%>$70,000
195184.0%>$160,00084.0%>$80,00084.0%>$80,00084.0%>$80,000
195187.0%>$180,00087.0%>$90,00087.0%>$90,00087.0%>$90,000
195189.0%>$200,00089.0%>$100,00089.0%>$100,00089.0%>$100,000
195190.0%>$300,00090.0%>$150,00090.0%>$150,00090.0%>$150,000
195191.0%>$400,00091.0%>$200,00091.0%>$200,00091.0%>$200,000
195020.0%>$020.0%>$020.0%>$020.0%>$0Tax rates include normal tax of 3 percent plus applicable surtax, and the maximum effective tax rate on net income was 87.2 percent. Reductions for 1950 were 13 percent of total normal tax and surtax up to $400, 9 percent of tax from $400 to $100,000, and 7.3 percent of tax in excess of $100,000. Last law to change rates was the Revenue Act of 1950.
195022.0%>$4,00022.0%>$2,00022.0%>$2,00022.0%>$2,000
195026.0%>$8,00026.0%>$4,00026.0%>$4,00026.0%>$4,000
195030.0%>$12,00030.0%>$6,00030.0%>$6,00030.0%>$6,000
195034.0%>$16,00034.0%>$8,00034.0%>$8,00034.0%>$8,000
195038.0%>$20,00038.0%>$10,00038.0%>$10,00038.0%>$10,000
195043.0%>$24,00043.0%>$12,00043.0%>$12,00043.0%>$12,000
195047.0%>$28,00047.0%>$14,00047.0%>$14,00047.0%>$14,000
195050.0%>$32,00050.0%>$16,00050.0%>$16,00050.0%>$16,000
195053.0%>$36,00053.0%>$18,00053.0%>$18,00053.0%>$18,000
195056.0%>$40,00056.0%>$20,00056.0%>$20,00056.0%>$20,000
195059.0%>$44,00059.0%>$22,00059.0%>$22,00059.0%>$22,000
195062.0%>$52,00062.0%>$26,00062.0%>$26,00062.0%>$26,000
195065.0%>$64,00065.0%>$32,00065.0%>$32,00065.0%>$32,000
195069.0%>$76,00069.0%>$38,00069.0%>$38,00069.0%>$38,000
195072.0%>$88,00072.0%>$44,00072.0%>$44,00072.0%>$44,000
195075.0%>$100,00075.0%>$50,00075.0%>$50,00075.0%>$50,000
195078.0%>$120,00078.0%>$60,00078.0%>$60,00078.0%>$60,000
195081.0%>$140,00081.0%>$70,00081.0%>$70,00081.0%>$70,000
195084.0%>$160,00084.0%>$80,00084.0%>$80,00084.0%>$80,000
195087.0%>$180,00087.0%>$90,00087.0%>$90,00087.0%>$90,000
195089.0%>$200,00089.0%>$100,00089.0%>$100,00089.0%>$100,000
195090.0%>$300,00090.0%>$150,00090.0%>$150,00090.0%>$150,000
195091.0%>$400,00091.0%>$200,00091.0%>$200,00091.0%>$200,000
194920.0%>$020.0%>$020.0%>$020.0%>$0Tax rates include normal tax of 3 percent plus applicable surtax, and the maximum effective tax rate on net income was 77 percent. Reductions for 1949 were 17 percent of total normal tax and surtax up to $400, 12 percent of tax from $400 to $100,000, and 9.75 percent of tax in excess of $100,000. Last law to change rates was the Revenue Act of 1948.
194922.0%>$4,00022.0%>$2,00022.0%>$2,00022.0%>$2,000
194926.0%>$8,00026.0%>$4,00026.0%>$4,00026.0%>$4,000
194930.0%>$12,00030.0%>$6,00030.0%>$6,00030.0%>$6,000
194934.0%>$16,00034.0%>$8,00034.0%>$8,00034.0%>$8,000
194938.0%>$20,00038.0%>$10,00038.0%>$10,00038.0%>$10,000
194943.0%>$24,00043.0%>$12,00043.0%>$12,00043.0%>$12,000
194947.0%>$28,00047.0%>$14,00047.0%>$14,00047.0%>$14,000
194950.0%>$32,00050.0%>$16,00050.0%>$16,00050.0%>$16,000
194953.0%>$36,00053.0%>$18,00053.0%>$18,00053.0%>$18,000
194956.0%>$40,00056.0%>$20,00056.0%>$20,00056.0%>$20,000
194959.0%>$44,00059.0%>$22,00059.0%>$22,00059.0%>$22,000
194962.0%>$52,00062.0%>$26,00062.0%>$26,00062.0%>$26,000
194965.0%>$64,00065.0%>$32,00065.0%>$32,00065.0%>$32,000
194969.0%>$76,00069.0%>$38,00069.0%>$38,00069.0%>$38,000
194972.0%>$88,00072.0%>$44,00072.0%>$44,00072.0%>$44,000
194975.0%>$100,00075.0%>$50,00075.0%>$50,00075.0%>$50,000
194978.0%>$120,00078.0%>$60,00078.0%>$60,00078.0%>$60,000
194981.0%>$140,00081.0%>$70,00081.0%>$70,00081.0%>$70,000
194984.0%>$160,00084.0%>$80,00084.0%>$80,00084.0%>$80,000
194987.0%>$180,00087.0%>$90,00087.0%>$90,00087.0%>$90,000
194989.0%>$200,00089.0%>$100,00089.0%>$100,00089.0%>$100,000
194990.0%>$300,00090.0%>$150,00090.0%>$150,00090.0%>$150,000
194991.0%>$400,00091.0%>$200,00091.0%>$200,00091.0%>$200,000
194820.0%>$020.0%>$020.0%>$020.0%>$0Tax rates include normal tax of 3 percent plus applicable surtax, and the maximum effective tax rate on net income was 77 percent. Reductions for 1948 were 17 percent of total normal tax and surtax up to $400, 12 percent of tax from $400 to $100,000, and 9.75 percent of tax in excess of $100,000. The Revenue Act of 1948 allowed income-splitting by married couples. Last law to change rates was the Revenue Act of 1948.
194822.0%>$2,00022.0%>$2,00022.0%>$2,00022.0%>$2,000
194826.0%>$4,00026.0%>$4,00026.0%>$4,00026.0%>$4,000
194830.0%>$6,00030.0%>$6,00030.0%>$6,00030.0%>$6,000
194834.0%>$8,00034.0%>$8,00034.0%>$8,00034.0%>$8,000
194838.0%>$10,00038.0%>$10,00038.0%>$10,00038.0%>$10,000
194843.0%>$12,00043.0%>$12,00043.0%>$12,00043.0%>$12,000
194847.0%>$14,00047.0%>$14,00047.0%>$14,00047.0%>$14,000
194850.0%>$16,00050.0%>$16,00050.0%>$16,00050.0%>$16,000
194853.0%>$18,00053.0%>$18,00053.0%>$18,00053.0%>$18,000
194856.0%>$20,00056.0%>$20,00056.0%>$20,00056.0%>$20,000
194859.0%>$22,00059.0%>$22,00059.0%>$22,00059.0%>$22,000
194862.0%>$26,00062.0%>$26,00062.0%>$26,00062.0%>$26,000
194865.0%>$32,00065.0%>$32,00065.0%>$32,00065.0%>$32,000
194869.0%>$38,00069.0%>$38,00069.0%>$38,00069.0%>$38,000
194872.0%>$44,00072.0%>$44,00072.0%>$44,00072.0%>$44,000
194875.0%>$50,00075.0%>$50,00075.0%>$50,00075.0%>$50,000
194878.0%>$60,00078.0%>$60,00078.0%>$60,00078.0%>$60,000
194881.0%>$70,00081.0%>$70,00081.0%>$70,00081.0%>$70,000
194884.0%>$80,00084.0%>$80,00084.0%>$80,00084.0%>$80,000
194887.0%>$90,00087.0%>$90,00087.0%>$90,00087.0%>$90,000
194889.0%>$100,00089.0%>$100,00089.0%>$100,00089.0%>$100,000
194890.0%>$150,00090.0%>$150,00090.0%>$150,00090.0%>$150,000
194891.0%>$200,00091.0%>$200,00091.0%>$200,00091.0%>$200,000
194720.0%>$020.0%>$020.0%>$020.0%>$0Tax rates include normal tax of 3 percent plus applicable surtax, and the maximum effective tax rate on net income was 87.2 percent. Last law to change rates was the Internal Revenue Code of 1945.
194722.0%>$2,00022.0%>$2,00022.0%>$2,00022.0%>$2,000
194726.0%>$4,00026.0%>$4,00026.0%>$4,00026.0%>$4,000
194730.0%>$6,00030.0%>$6,00030.0%>$6,00030.0%>$6,000
194734.0%>$8,00034.0%>$8,00034.0%>$8,00034.0%>$8,000
194738.0%>$10,00038.0%>$10,00038.0%>$10,00038.0%>$10,000
194743.0%>$12,00043.0%>$12,00043.0%>$12,00043.0%>$12,000
194747.0%>$14,00047.0%>$14,00047.0%>$14,00047.0%>$14,000
194750.0%>$16,00050.0%>$16,00050.0%>$16,00050.0%>$16,000
194753.0%>$18,00053.0%>$18,00053.0%>$18,00053.0%>$18,000
194756.0%>$20,00056.0%>$20,00056.0%>$20,00056.0%>$20,000
194759.0%>$22,00059.0%>$22,00059.0%>$22,00059.0%>$22,000
194762.0%>$26,00062.0%>$26,00062.0%>$26,00062.0%>$26,000
194765.0%>$32,00065.0%>$32,00065.0%>$32,00065.0%>$32,000
194769.0%>$38,00069.0%>$38,00069.0%>$38,00069.0%>$38,000
194772.0%>$44,00072.0%>$44,00072.0%>$44,00072.0%>$44,000
194775.0%>$50,00075.0%>$50,00075.0%>$50,00075.0%>$50,000
194778.0%>$60,00078.0%>$60,00078.0%>$60,00078.0%>$60,000
194781.0%>$70,00081.0%>$70,00081.0%>$70,00081.0%>$70,000
194784.0%>$80,00084.0%>$80,00084.0%>$80,00084.0%>$80,000
194787.0%>$90,00087.0%>$90,00087.0%>$90,00087.0%>$90,000
194789.0%>$100,00089.0%>$100,00089.0%>$100,00089.0%>$100,000
194790.0%>$150,00090.0%>$150,00090.0%>$150,00090.0%>$150,000
194791.0%>$200,00091.0%>$200,00091.0%>$200,00091.0%>$200,000
194620.0%>$020.0%>$020.0%>$020.0%>$0Tax rates include normal tax of 3 percent plus applicable surtax. Tax liability according to these rates was reduced by 5 percent, and the maximum effective tax rate on net income was 85.5 percent. Last law to change rates was the Internal Revenue Code of 1945.
194622.0%>$2,00022.0%>$2,00022.0%>$2,00022.0%>$2,000
194626.0%>$4,00026.0%>$4,00026.0%>$4,00026.0%>$4,000
194630.0%>$6,00030.0%>$6,00030.0%>$6,00030.0%>$6,000
194634.0%>$8,00034.0%>$8,00034.0%>$8,00034.0%>$8,000
194638.0%>$10,00038.0%>$10,00038.0%>$10,00038.0%>$10,000
194643.0%>$12,00043.0%>$12,00043.0%>$12,00043.0%>$12,000
194647.0%>$14,00047.0%>$14,00047.0%>$14,00047.0%>$14,000
194650.0%>$16,00050.0%>$16,00050.0%>$16,00050.0%>$16,000
194653.0%>$18,00053.0%>$18,00053.0%>$18,00053.0%>$18,000
194656.0%>$20,00056.0%>$20,00056.0%>$20,00056.0%>$20,000
194659.0%>$22,00059.0%>$22,00059.0%>$22,00059.0%>$22,000
194662.0%>$26,00062.0%>$26,00062.0%>$26,00062.0%>$26,000
194665.0%>$32,00065.0%>$32,00065.0%>$32,00065.0%>$32,000
194669.0%>$38,00069.0%>$38,00069.0%>$38,00069.0%>$38,000
194672.0%>$44,00072.0%>$44,00072.0%>$44,00072.0%>$44,000
194675.0%>$50,00075.0%>$50,00075.0%>$50,00075.0%>$50,000
194678.0%>$60,00078.0%>$60,00078.0%>$60,00078.0%>$60,000
194681.0%>$70,00081.0%>$70,00081.0%>$70,00081.0%>$70,000
194684.0%>$80,00084.0%>$80,00084.0%>$80,00084.0%>$80,000
194687.0%>$90,00087.0%>$90,00087.0%>$90,00087.0%>$90,000
194689.0%>$100,00089.0%>$100,00089.0%>$100,00089.0%>$100,000
194690.0%>$150,00090.0%>$150,00090.0%>$150,00090.0%>$150,000
194691.0%>$200,00091.0%>$200,00091.0%>$200,00091.0%>$200,000
194523.0%>$023.0%>$023.0%>$023.0%>$0Tax rates include normal tax of 3 percent plus applicable surtax, and the maximum effective tax rate on net income was 87.2 percent. Last law to change rates was the Revenue Act Code of 1945.
194525.0%>$2,00025.0%>$2,00025.0%>$2,00025.0%>$2,000
194529.0%>$4,00029.0%>$4,00029.0%>$4,00029.0%>$4,000
194533.0%>$6,00033.0%>$6,00033.0%>$6,00033.0%>$6,000
194537.0%>$8,00037.0%>$8,00037.0%>$8,00037.0%>$8,000
194541.0%>$10,00041.0%>$10,00041.0%>$10,00041.0%>$10,000
194546.0%>$12,00046.0%>$12,00046.0%>$12,00046.0%>$12,000
194550.0%>$14,00050.0%>$14,00050.0%>$14,00050.0%>$14,000
194553.0%>$16,00053.0%>$16,00053.0%>$16,00053.0%>$16,000
194556.0%>$18,00056.0%>$18,00056.0%>$18,00056.0%>$18,000
194559.0%>$20,00059.0%>$20,00059.0%>$20,00059.0%>$20,000
194562.0%>$22,00062.0%>$22,00062.0%>$22,00062.0%>$22,000
194565.0%>$26,00065.0%>$26,00065.0%>$26,00065.0%>$26,000
194568.0%>$32,00068.0%>$32,00068.0%>$32,00068.0%>$32,000
194572.0%>$38,00072.0%>$38,00072.0%>$38,00072.0%>$38,000
194575.0%>$44,00075.0%>$44,00075.0%>$44,00075.0%>$44,000
194578.0%>$50,00078.0%>$50,00078.0%>$50,00078.0%>$50,000
194581.0%>$60,00081.0%>$60,00081.0%>$60,00081.0%>$60,000
194584.0%>$70,00084.0%>$70,00084.0%>$70,00084.0%>$70,000
194587.0%>$80,00087.0%>$80,00087.0%>$80,00087.0%>$80,000
194590.0%>$90,00090.0%>$90,00090.0%>$90,00090.0%>$90,000
194592.0%>$100,00092.0%>$100,00092.0%>$100,00092.0%>$100,000
194593.0%>$150,00093.0%>$150,00093.0%>$150,00093.0%>$150,000
194594.0%>$200,00094.0%>$200,00094.0%>$200,00094.0%>$200,000
194423.0%>$023.0%>$023.0%>$023.0%>$0Tax rates include normal tax of 3 percent plus applicable surtax. The maximum effective tax rate on net income was 90 percent. Last law to change rates was the Individual Income Tax Act of 1944.
194425.0%>$2,00025.0%>$2,00025.0%>$2,00025.0%>$2,000
194429.0%>$4,00029.0%>$4,00029.0%>$4,00029.0%>$4,000
194433.0%>$6,00033.0%>$6,00033.0%>$6,00033.0%>$6,000
194437.0%>$8,00037.0%>$8,00037.0%>$8,00037.0%>$8,000
194441.0%>$10,00041.0%>$10,00041.0%>$10,00041.0%>$10,000
194446.0%>$12,00046.0%>$12,00046.0%>$12,00046.0%>$12,000
194450.0%>$14,00050.0%>$14,00050.0%>$14,00050.0%>$14,000
194453.0%>$16,00053.0%>$16,00053.0%>$16,00053.0%>$16,000
194456.0%>$18,00056.0%>$18,00056.0%>$18,00056.0%>$18,000
194459.0%>$20,00059.0%>$20,00059.0%>$20,00059.0%>$20,000
194462.0%>$22,00062.0%>$22,00062.0%>$22,00062.0%>$22,000
194465.0%>$26,00065.0%>$26,00065.0%>$26,00065.0%>$26,000
194468.0%>$32,00068.0%>$32,00068.0%>$32,00068.0%>$32,000
194472.0%>$38,00072.0%>$38,00072.0%>$38,00072.0%>$38,000
194475.0%>$44,00075.0%>$44,00075.0%>$44,00075.0%>$44,000
194478.0%>$50,00078.0%>$50,00078.0%>$50,00078.0%>$50,000
194481.0%>$60,00081.0%>$60,00081.0%>$60,00081.0%>$60,000
194484.0%>$70,00084.0%>$70,00084.0%>$70,00084.0%>$70,000
194487.0%>$80,00087.0%>$80,00087.0%>$80,00087.0%>$80,000
194490.0%>$90,00090.0%>$90,00090.0%>$90,00090.0%>$90,000
194492.0%>$100,00092.0%>$100,00092.0%>$100,00092.0%>$100,000
194493.0%>$150,00093.0%>$150,00093.0%>$150,00093.0%>$150,000
194494.0%>$200,00094.0%>$200,00094.0%>$200,00094.0%>$200,000
194319.0%>$019.0%>$019.0%>$019.0%>$0Tax rates include normal tax of 6 percent plus applicable surtax. Victory tax of 5 percent of income in excess of $624 less credits of 25 percent of the tax for single persons, 40 percent for married persons or heads of household, and 2 percent for each dependent. Last law to change rates was the Revenue Act of 1942.
194322.0%>$2,00022.0%>$2,00022.0%>$2,00022.0%>$2,000
194326.0%>$4,00026.0%>$4,00026.0%>$4,00026.0%>$4,000
194330.0%>$6,00030.0%>$6,00030.0%>$6,00030.0%>$6,000
194334.0%>$8,00034.0%>$8,00034.0%>$8,00034.0%>$8,000
194338.0%>$10,00038.0%>$10,00038.0%>$10,00038.0%>$10,000
194342.0%>$12,00042.0%>$12,00042.0%>$12,00042.0%>$12,000
194346.0%>$14,00046.0%>$14,00046.0%>$14,00046.0%>$14,000
194349.0%>$16,00049.0%>$16,00049.0%>$16,00049.0%>$16,000
194352.0%>$18,00052.0%>$18,00052.0%>$18,00052.0%>$18,000
194355.0%>$20,00055.0%>$20,00055.0%>$20,00055.0%>$20,000
194358.0%>$22,00058.0%>$22,00058.0%>$22,00058.0%>$22,000
194361.0%>$26,00061.0%>$26,00061.0%>$26,00061.0%>$26,000
194364.0%>$32,00064.0%>$32,00064.0%>$32,00064.0%>$32,000
194367.0%>$38,00067.0%>$38,00067.0%>$38,00067.0%>$38,000
194369.0%>$44,00069.0%>$44,00069.0%>$44,00069.0%>$44,000
194372.0%>$50,00072.0%>$50,00072.0%>$50,00072.0%>$50,000
194375.0%>$60,00075.0%>$60,00075.0%>$60,00075.0%>$60,000
194378.0%>$70,00078.0%>$70,00078.0%>$70,00078.0%>$70,000
194381.0%>$80,00081.0%>$80,00081.0%>$80,00081.0%>$80,000
194383.0%>$90,00083.0%>$90,00083.0%>$90,00083.0%>$90,000
194385.0%>$100,00085.0%>$100,00085.0%>$100,00085.0%>$100,000
194387.0%>$150,00087.0%>$150,00087.0%>$150,00087.0%>$150,000
194388.0%>$200,00088.0%>$200,00088.0%>$200,00088.0%>$200,000
194219.0%>$019.0%>$019.0%>$019.0%>$0Tax rates include normal tax of 6 percent plus applicable surtax. Last law to change rates was the Revenue Act of 1942.
194222.0%>$2,00022.0%>$2,00022.0%>$2,00022.0%>$2,000
194226.0%>$4,00026.0%>$4,00026.0%>$4,00026.0%>$4,000
194230.0%>$6,00030.0%>$6,00030.0%>$6,00030.0%>$6,000
194234.0%>$8,00034.0%>$8,00034.0%>$8,00034.0%>$8,000
194238.0%>$10,00038.0%>$10,00038.0%>$10,00038.0%>$10,000
194242.0%>$12,00042.0%>$12,00042.0%>$12,00042.0%>$12,000
194246.0%>$14,00046.0%>$14,00046.0%>$14,00046.0%>$14,000
194249.0%>$16,00049.0%>$16,00049.0%>$16,00049.0%>$16,000
194252.0%>$18,00052.0%>$18,00052.0%>$18,00052.0%>$18,000
194255.0%>$20,00055.0%>$20,00055.0%>$20,00055.0%>$20,000
194258.0%>$22,00058.0%>$22,00058.0%>$22,00058.0%>$22,000
194261.0%>$26,00061.0%>$26,00061.0%>$26,00061.0%>$26,000
194264.0%>$32,00064.0%>$32,00064.0%>$32,00064.0%>$32,000
194267.0%>$38,00067.0%>$38,00067.0%>$38,00067.0%>$38,000
194269.0%>$44,00069.0%>$44,00069.0%>$44,00069.0%>$44,000
194272.0%>$50,00072.0%>$50,00072.0%>$50,00072.0%>$50,000
194275.0%>$60,00075.0%>$60,00075.0%>$60,00075.0%>$60,000
194278.0%>$70,00078.0%>$70,00078.0%>$70,00078.0%>$70,000
194281.0%>$80,00081.0%>$80,00081.0%>$80,00081.0%>$80,000
194283.0%>$90,00083.0%>$90,00083.0%>$90,00083.0%>$90,000
194285.0%>$100,00085.0%>$100,00085.0%>$100,00085.0%>$100,000
194287.0%>$150,00087.0%>$150,00087.0%>$150,00087.0%>$150,000
194288.0%>$200,00088.0%>$200,00088.0%>$200,00088.0%>$200,000
194110.0%>$010.0%>$010.0%>$010.0%>$0Tax rates include normal tax of 4 percent plus applicable surtax. Last law to change rates was the Revenue Act of 1941.
194113.0%>$2,00013.0%>$2,00013.0%>$2,00013.0%>$2,000
194117.0%>$4,00017.0%>$4,00017.0%>$4,00017.0%>$4,000
194121.0%>$6,00021.0%>$6,00021.0%>$6,00021.0%>$6,000
194125.0%>$8,00025.0%>$8,00025.0%>$8,00025.0%>$8,000
194129.0%>$10,00029.0%>$10,00029.0%>$10,00029.0%>$10,000
194133.0%>$12,00033.0%>$12,00033.0%>$12,00033.0%>$12,000
194136.0%>$14,00036.0%>$14,00036.0%>$14,00036.0%>$14,000
194139.0%>$16,00039.0%>$16,00039.0%>$16,00039.0%>$16,000
194142.0%>$18,00042.0%>$18,00042.0%>$18,00042.0%>$18,000
194145.0%>$20,00045.0%>$20,00045.0%>$20,00045.0%>$20,000
194148.0%>$22,00048.0%>$22,00048.0%>$22,00048.0%>$22,000
194151.0%>$26,00051.0%>$26,00051.0%>$26,00051.0%>$26,000
194154.0%>$32,00054.0%>$32,00054.0%>$32,00054.0%>$32,000
194157.0%>$38,00057.0%>$38,00057.0%>$38,00057.0%>$38,000
194159.0%>$44,00059.0%>$44,00059.0%>$44,00059.0%>$44,000
194161.0%>$50,00061.0%>$50,00061.0%>$50,00061.0%>$50,000
194163.0%>$60,00063.0%>$60,00063.0%>$60,00063.0%>$60,000
194165.0%>$70,00065.0%>$70,00065.0%>$70,00065.0%>$70,000
194167.0%>$80,00067.0%>$80,00067.0%>$80,00067.0%>$80,000
194168.0%>$90,00068.0%>$90,00068.0%>$90,00068.0%>$90,000
194169.0%>$100,00069.0%>$100,00069.0%>$100,00069.0%>$100,000
194170.0%>$150,00070.0%>$150,00070.0%>$150,00070.0%>$150,000
194171.0%>$200,00071.0%>$200,00071.0%>$200,00071.0%>$200,000
194173.0%>$250,00073.0%>$250,00073.0%>$250,00073.0%>$250,000
194175.0%>$300,00075.0%>$300,00075.0%>$300,00075.0%>$300,000
194176.0%>$400,00076.0%>$400,00076.0%>$400,00076.0%>$400,000
194177.0%>$500,00077.0%>$500,00077.0%>$500,00077.0%>$500,000
194178.0%>$750,00078.0%>$750,00078.0%>$750,00078.0%>$750,000
194179.0%>$1,000,00079.0%>$1,000,00079.0%>$1,000,00079.0%>$1,000,000
194180.0%>$2,000,00080.0%>$2,000,00080.0%>$2,000,00080.0%>$2,000,000
194181.0%>$5,000,00081.0%>$5,000,00081.0%>$5,000,00081.0%>$5,000,000
1940(A)4.0%>$04.0%>$04.0%>$04.0%>$0Tax rates include normal tax of 4 percent plus applicable surtax. Defense tax of 10 percent of normal tax and surtax (limited to 10 percent of excess of net income over sum of normal tax and surtax). Last law to change rates was the Revenue Act of 1940.
1940(A)8.0%>$4,0008.0%>$4,0008.0%>$4,0008.0%>$4,000
1940(A)10.0%>$6,00010.0%>$6,00010.0%>$6,00010.0%>$6,000
1940(A)12.0%>$8,00012.0%>$8,00012.0%>$8,00012.0%>$8,000
1940(A)14.0%>$10,00014.0%>$10,00014.0%>$10,00014.0%>$10,000
1940(A)16.0%>$12,00016.0%>$12,00016.0%>$12,00016.0%>$12,000
1940(A)19.0%>$14,00019.0%>$14,00019.0%>$14,00019.0%>$14,000
1940(A)22.0%>$16,00022.0%>$16,00022.0%>$16,00022.0%>$16,000
1940(A)25.0%>$18,00025.0%>$18,00025.0%>$18,00025.0%>$18,000
1940(A)28.0%>$20,00028.0%>$20,00028.0%>$20,00028.0%>$20,000
1940(A)31.0%>$22,00031.0%>$22,00031.0%>$22,00031.0%>$22,000
1940(A)34.0%>$26,00034.0%>$26,00034.0%>$26,00034.0%>$26,000
1940(A)37.0%>$32,00037.0%>$32,00037.0%>$32,00037.0%>$32,000
1940(A)40.0%>$38,00040.0%>$38,00040.0%>$38,00040.0%>$38,000
1940(A)44.0%>$44,00044.0%>$44,00044.0%>$44,00044.0%>$44,000
1940(A)48.0%>$50,00048.0%>$50,00048.0%>$50,00048.0%>$50,000
1940(A)51.0%>$60,00051.0%>$60,00051.0%>$60,00051.0%>$60,000
1940(A)54.0%>$70,00054.0%>$70,00054.0%>$70,00054.0%>$70,000
1940(A)57.0%>$80,00057.0%>$80,00057.0%>$80,00057.0%>$80,000
1940(A)60.0%>$90,00060.0%>$90,00060.0%>$90,00060.0%>$90,000
1940(A)62.0%>$100,00062.0%>$100,00062.0%>$100,00062.0%>$100,000
1940(A)64.0%>$150,00064.0%>$150,00064.0%>$150,00064.0%>$150,000
1940(A)66.0%>$200,00066.0%>$200,00066.0%>$200,00066.0%>$200,000
1940(A)68.0%>$250,00068.0%>$250,00068.0%>$250,00068.0%>$250,000
1940(A)70.0%>$300,00070.0%>$300,00070.0%>$300,00070.0%>$300,000
1940(A)72.0%>$400,00072.0%>$400,00072.0%>$400,00072.0%>$400,000
1940(A)74.0%>$500,00074.0%>$500,00074.0%>$500,00074.0%>$500,000
1940(A)76.0%>$750,00076.0%>$750,00076.0%>$750,00076.0%>$750,000
1940(A)77.0%>$1,000,00077.0%>$1,000,00077.0%>$1,000,00077.0%>$1,000,000
1940(A)78.0%>$2,000,00078.0%>$2,000,00078.0%>$2,000,00078.0%>$2,000,000
1940(A)79.0%>$5,000,00079.0%>$5,000,00079.0%>$5,000,00079.0%>$5,000,000
19394.0%>$04.0%>$04.0%>$04.0%>$0Tax rates include normal tax of 4 percent plus applicable surtax. Last law to change rates was the Revenue Act of 1938.
19398.0%>$4,0008.0%>$4,0008.0%>$4,0008.0%>$4,000
19399.0%>$6,0009.0%>$6,0009.0%>$6,0009.0%>$6,000
193910.0%>$8,00010.0%>$8,00010.0%>$8,00010.0%>$8,000
193911.0%>$10,00011.0%>$10,00011.0%>$10,00011.0%>$10,000
193912.0%>$12,00012.0%>$12,00012.0%>$12,00012.0%>$12,000
193913.0%>$14,00013.0%>$14,00013.0%>$14,00013.0%>$14,000
193915.0%>$16,00015.0%>$16,00015.0%>$16,00015.0%>$16,000
193917.0%>$18,00017.0%>$18,00017.0%>$18,00017.0%>$18,000
193919.0%>$20,00019.0%>$20,00019.0%>$20,00019.0%>$20,000
193921.0%>$22,00021.0%>$22,00021.0%>$22,00021.0%>$22,000
193923.0%>$26,00023.0%>$26,00023.0%>$26,00023.0%>$26,000
193925.0%>$32,00025.0%>$32,00025.0%>$32,00025.0%>$32,000
193928.0%>$38,00028.0%>$38,00028.0%>$38,00028.0%>$38,000
193931.0%>$44,00031.0%>$44,00031.0%>$44,00031.0%>$44,000
193935.0%>$50,00035.0%>$50,00035.0%>$50,00035.0%>$50,000
193939.0%>$56,00039.0%>$56,00039.0%>$56,00039.0%>$56,000
193943.0%>$62,00043.0%>$62,00043.0%>$62,00043.0%>$62,000
193947.0%>$68,00047.0%>$68,00047.0%>$68,00047.0%>$68,000
193951.0%>$74,00051.0%>$74,00051.0%>$74,00051.0%>$74,000
193955.0%>$80,00055.0%>$80,00055.0%>$80,00055.0%>$80,000
193959.0%>$90,00059.0%>$90,00059.0%>$90,00059.0%>$90,000
193962.0%>$100,00062.0%>$100,00062.0%>$100,00062.0%>$100,000
193964.0%>$150,00064.0%>$150,00064.0%>$150,00064.0%>$150,000
193966.0%>$200,00066.0%>$200,00066.0%>$200,00066.0%>$200,000
193968.0%>$250,00068.0%>$250,00068.0%>$250,00068.0%>$250,000
193970.0%>$300,00070.0%>$300,00070.0%>$300,00070.0%>$300,000
193972.0%>$400,00072.0%>$400,00072.0%>$400,00072.0%>$400,000
193974.0%>$500,00074.0%>$500,00074.0%>$500,00074.0%>$500,000
193976.0%>$750,00076.0%>$750,00076.0%>$750,00076.0%>$750,000
193977.0%>$1,000,00077.0%>$1,000,00077.0%>$1,000,00077.0%>$1,000,000
193978.0%>$2,000,00078.0%>$2,000,00078.0%>$2,000,00078.0%>$2,000,000
193979.0%>$5,000,00079.0%>$5,000,00079.0%>$5,000,00079.0%>$5,000,000
19384.0%>$04.0%>$04.0%>$04.0%>$0Tax rates include normal tax of 4 percent plus applicable surtax. Last law to change rates was the Revenue Act of 1938.
19388.0%>$4,0008.0%>$4,0008.0%>$4,0008.0%>$4,000
19389.0%>$6,0009.0%>$6,0009.0%>$6,0009.0%>$6,000
193810.0%>$8,00010.0%>$8,00010.0%>$8,00010.0%>$8,000
193811.0%>$10,00011.0%>$10,00011.0%>$10,00011.0%>$10,000
193812.0%>$12,00012.0%>$12,00012.0%>$12,00012.0%>$12,000
193813.0%>$14,00013.0%>$14,00013.0%>$14,00013.0%>$14,000
193815.0%>$16,00015.0%>$16,00015.0%>$16,00015.0%>$16,000
193817.0%>$18,00017.0%>$18,00017.0%>$18,00017.0%>$18,000
193819.0%>$20,00019.0%>$20,00019.0%>$20,00019.0%>$20,000
193821.0%>$22,00021.0%>$22,00021.0%>$22,00021.0%>$22,000
193823.0%>$26,00023.0%>$26,00023.0%>$26,00023.0%>$26,000
193825.0%>$32,00025.0%>$32,00025.0%>$32,00025.0%>$32,000
193828.0%>$38,00028.0%>$38,00028.0%>$38,00028.0%>$38,000
193831.0%>$44,00031.0%>$44,00031.0%>$44,00031.0%>$44,000
193835.0%>$50,00035.0%>$50,00035.0%>$50,00035.0%>$50,000
193839.0%>$56,00039.0%>$56,00039.0%>$56,00039.0%>$56,000
193843.0%>$62,00043.0%>$62,00043.0%>$62,00043.0%>$62,000
193847.0%>$68,00047.0%>$68,00047.0%>$68,00047.0%>$68,000
193851.0%>$74,00051.0%>$74,00051.0%>$74,00051.0%>$74,000
193855.0%>$80,00055.0%>$80,00055.0%>$80,00055.0%>$80,000
193859.0%>$90,00059.0%>$90,00059.0%>$90,00059.0%>$90,000
193862.0%>$100,00062.0%>$100,00062.0%>$100,00062.0%>$100,000
193864.0%>$150,00064.0%>$150,00064.0%>$150,00064.0%>$150,000
193866.0%>$200,00066.0%>$200,00066.0%>$200,00066.0%>$200,000
193868.0%>$250,00068.0%>$250,00068.0%>$250,00068.0%>$250,000
193870.0%>$300,00070.0%>$300,00070.0%>$300,00070.0%>$300,000
193872.0%>$400,00072.0%>$400,00072.0%>$400,00072.0%>$400,000
193874.0%>$500,00074.0%>$500,00074.0%>$500,00074.0%>$500,000
193876.0%>$750,00076.0%>$750,00076.0%>$750,00076.0%>$750,000
193877.0%>$1,000,00077.0%>$1,000,00077.0%>$1,000,00077.0%>$1,000,000
193878.0%>$2,000,00078.0%>$2,000,00078.0%>$2,000,00078.0%>$2,000,000
193879.0%>$5,000,00079.0%>$5,000,00079.0%>$5,000,00079.0%>$5,000,000
19374.0%>$04.0%>$04.0%>$04.0%>$0Tax rates include normal tax of 4 percent plus applicable surtax. Last law to change rates was the Revenue Act of 1936.
19378.0%>$4,0008.0%>$4,0008.0%>$4,0008.0%>$4,000
19379.0%>$6,0009.0%>$6,0009.0%>$6,0009.0%>$6,000
193710.0%>$8,00010.0%>$8,00010.0%>$8,00010.0%>$8,000
193711.0%>$10,00011.0%>$10,00011.0%>$10,00011.0%>$10,000
193712.0%>$12,00012.0%>$12,00012.0%>$12,00012.0%>$12,000
193713.0%>$14,00013.0%>$14,00013.0%>$14,00013.0%>$14,000
193715.0%>$16,00015.0%>$16,00015.0%>$16,00015.0%>$16,000
193717.0%>$18,00017.0%>$18,00017.0%>$18,00017.0%>$18,000
193719.0%>$20,00019.0%>$20,00019.0%>$20,00019.0%>$20,000
193721.0%>$22,00021.0%>$22,00021.0%>$22,00021.0%>$22,000
193723.0%>$26,00023.0%>$26,00023.0%>$26,00023.0%>$26,000
193725.0%>$32,00025.0%>$32,00025.0%>$32,00025.0%>$32,000
193728.0%>$38,00028.0%>$38,00028.0%>$38,00028.0%>$38,000
193731.0%>$44,00031.0%>$44,00031.0%>$44,00031.0%>$44,000
193735.0%>$50,00035.0%>$50,00035.0%>$50,00035.0%>$50,000
193739.0%>$56,00039.0%>$56,00039.0%>$56,00039.0%>$56,000
193743.0%>$62,00043.0%>$62,00043.0%>$62,00043.0%>$62,000
193747.0%>$68,00047.0%>$68,00047.0%>$68,00047.0%>$68,000
193751.0%>$74,00051.0%>$74,00051.0%>$74,00051.0%>$74,000
193755.0%>$80,00055.0%>$80,00055.0%>$80,00055.0%>$80,000
193759.0%>$90,00059.0%>$90,00059.0%>$90,00059.0%>$90,000
193762.0%>$100,00062.0%>$100,00062.0%>$100,00062.0%>$100,000
193764.0%>$150,00064.0%>$150,00064.0%>$150,00064.0%>$150,000
193766.0%>$200,00066.0%>$200,00066.0%>$200,00066.0%>$200,000
193768.0%>$250,00068.0%>$250,00068.0%>$250,00068.0%>$250,000
193770.0%>$300,00070.0%>$300,00070.0%>$300,00070.0%>$300,000
193772.0%>$400,00072.0%>$400,00072.0%>$400,00072.0%>$400,000
193774.0%>$500,00074.0%>$500,00074.0%>$500,00074.0%>$500,000
193776.0%>$750,00076.0%>$750,00076.0%>$750,00076.0%>$750,000
193777.0%>$1,000,00077.0%>$1,000,00077.0%>$1,000,00077.0%>$1,000,000
193778.0%>$2,000,00078.0%>$2,000,00078.0%>$2,000,00078.0%>$2,000,000
193779.0%>$5,000,00079.0%>$5,000,00079.0%>$5,000,00079.0%>$5,000,000
19364.0%>$04.0%>$04.0%>$04.0%>$0Tax rates include normal tax of 4 percent plus applicable surtax. Last law to change rates was the Revenue Act of 1936.
19368.0%>$4,0008.0%>$4,0008.0%>$4,0008.0%>$4,000
19369.0%>$6,0009.0%>$6,0009.0%>$6,0009.0%>$6,000
193610.0%>$8,00010.0%>$8,00010.0%>$8,00010.0%>$8,000
193611.0%>$10,00011.0%>$10,00011.0%>$10,00011.0%>$10,000
193612.0%>$12,00012.0%>$12,00012.0%>$12,00012.0%>$12,000
193613.0%>$14,00013.0%>$14,00013.0%>$14,00013.0%>$14,000
193615.0%>$16,00015.0%>$16,00015.0%>$16,00015.0%>$16,000
193617.0%>$18,00017.0%>$18,00017.0%>$18,00017.0%>$18,000
193619.0%>$20,00019.0%>$20,00019.0%>$20,00019.0%>$20,000
193621.0%>$22,00021.0%>$22,00021.0%>$22,00021.0%>$22,000
193623.0%>$26,00023.0%>$26,00023.0%>$26,00023.0%>$26,000
193625.0%>$32,00025.0%>$32,00025.0%>$32,00025.0%>$32,000
193628.0%>$38,00028.0%>$38,00028.0%>$38,00028.0%>$38,000
193631.0%>$44,00031.0%>$44,00031.0%>$44,00031.0%>$44,000
193635.0%>$50,00035.0%>$50,00035.0%>$50,00035.0%>$50,000
193639.0%>$56,00039.0%>$56,00039.0%>$56,00039.0%>$56,000
193643.0%>$62,00043.0%>$62,00043.0%>$62,00043.0%>$62,000
193647.0%>$68,00047.0%>$68,00047.0%>$68,00047.0%>$68,000
193651.0%>$74,00051.0%>$74,00051.0%>$74,00051.0%>$74,000
193655.0%>$80,00055.0%>$80,00055.0%>$80,00055.0%>$80,000
193659.0%>$90,00059.0%>$90,00059.0%>$90,00059.0%>$90,000
193662.0%>$100,00062.0%>$100,00062.0%>$100,00062.0%>$100,000
193664.0%>$150,00064.0%>$150,00064.0%>$150,00064.0%>$150,000
193666.0%>$200,00066.0%>$200,00066.0%>$200,00066.0%>$200,000
193668.0%>$250,00068.0%>$250,00068.0%>$250,00068.0%>$250,000
193670.0%>$300,00070.0%>$300,00070.0%>$300,00070.0%>$300,000
193672.0%>$400,00072.0%>$400,00072.0%>$400,00072.0%>$400,000
193674.0%>$500,00074.0%>$500,00074.0%>$500,00074.0%>$500,000
193676.0%>$750,00076.0%>$750,00076.0%>$750,00076.0%>$750,000
193677.0%>$1,000,00077.0%>$1,000,00077.0%>$1,000,00077.0%>$1,000,000
193678.0%>$2,000,00078.0%>$2,000,00078.0%>$2,000,00078.0%>$2,000,000
193679.0%>$5,000,00079.0%>$5,000,00079.0%>$5,000,00079.0%>$5,000,000
19354.0%>$04.0%>$04.0%>$04.0%>$0Tax rates include normal tax of 4 percent plus applicable surtax. Last law to change rates was the Revenue Act of 1934.
19358.0%>$4,0008.0%>$4,0008.0%>$4,0008.0%>$4,000
19359.0%>$6,0009.0%>$6,0009.0%>$6,0009.0%>$6,000
193510.0%>$8,00010.0%>$8,00010.0%>$8,00010.0%>$8,000
193511.0%>$10,00011.0%>$10,00011.0%>$10,00011.0%>$10,000
193512.0%>$12,00012.0%>$12,00012.0%>$12,00012.0%>$12,000
193513.0%>$14,00013.0%>$14,00013.0%>$14,00013.0%>$14,000
193515.0%>$16,00015.0%>$16,00015.0%>$16,00015.0%>$16,000
193517.0%>$18,00017.0%>$18,00017.0%>$18,00017.0%>$18,000
193519.0%>$20,00019.0%>$20,00019.0%>$20,00019.0%>$20,000
193521.0%>$22,00021.0%>$22,00021.0%>$22,00021.0%>$22,000
193523.0%>$26,00023.0%>$26,00023.0%>$26,00023.0%>$26,000
193525.0%>$32,00025.0%>$32,00025.0%>$32,00025.0%>$32,000
193528.0%>$38,00028.0%>$38,00028.0%>$38,00028.0%>$38,000
193531.0%>$44,00031.0%>$44,00031.0%>$44,00031.0%>$44,000
193534.0%>$50,00034.0%>$50,00034.0%>$50,00034.0%>$50,000
193537.0%>$56,00037.0%>$56,00037.0%>$56,00037.0%>$56,000
193540.0%>$62,00040.0%>$62,00040.0%>$62,00040.0%>$62,000
193543.0%>$68,00043.0%>$68,00043.0%>$68,00043.0%>$68,000
193546.0%>$74,00046.0%>$74,00046.0%>$74,00046.0%>$74,000
193549.0%>$80,00049.0%>$80,00049.0%>$80,00049.0%>$80,000
193554.0%>$90,00054.0%>$90,00054.0%>$90,00054.0%>$90,000
193556.0%>$100,00056.0%>$100,00056.0%>$100,00056.0%>$100,000
193557.0%>$150,00057.0%>$150,00057.0%>$150,00057.0%>$150,000
193558.0%>$200,00058.0%>$200,00058.0%>$200,00058.0%>$200,000
193559.0%>$300,00059.0%>$300,00059.0%>$300,00059.0%>$300,000
193560.0%>$400,00060.0%>$400,00060.0%>$400,00060.0%>$400,000
193561.0%>$500,00061.0%>$500,00061.0%>$500,00061.0%>$500,000
193562.0%>$750,00062.0%>$750,00062.0%>$750,00062.0%>$750,000
193563.0%>$1,000,00063.0%>$1,000,00063.0%>$1,000,00063.0%>$1,000,000
19344.0%>$04.0%>$04.0%>$04.0%>$0Tax rates include normal tax of 4 percent plus applicable surtax. Last law to change rates was the Revenue Act of 1934.
19348.0%>$4,0008.0%>$4,0008.0%>$4,0008.0%>$4,000
19349.0%>$6,0009.0%>$6,0009.0%>$6,0009.0%>$6,000
193410.0%>$8,00010.0%>$8,00010.0%>$8,00010.0%>$8,000
193411.0%>$10,00011.0%>$10,00011.0%>$10,00011.0%>$10,000
193412.0%>$12,00012.0%>$12,00012.0%>$12,00012.0%>$12,000
193413.0%>$14,00013.0%>$14,00013.0%>$14,00013.0%>$14,000
193415.0%>$16,00015.0%>$16,00015.0%>$16,00015.0%>$16,000
193417.0%>$18,00017.0%>$18,00017.0%>$18,00017.0%>$18,000
193419.0%>$20,00019.0%>$20,00019.0%>$20,00019.0%>$20,000
193421.0%>$22,00021.0%>$22,00021.0%>$22,00021.0%>$22,000
193423.0%>$26,00023.0%>$26,00023.0%>$26,00023.0%>$26,000
193425.0%>$32,00025.0%>$32,00025.0%>$32,00025.0%>$32,000
193428.0%>$38,00028.0%>$38,00028.0%>$38,00028.0%>$38,000
193431.0%>$44,00031.0%>$44,00031.0%>$44,00031.0%>$44,000
193434.0%>$50,00034.0%>$50,00034.0%>$50,00034.0%>$50,000
193437.0%>$56,00037.0%>$56,00037.0%>$56,00037.0%>$56,000
193440.0%>$62,00040.0%>$62,00040.0%>$62,00040.0%>$62,000
193443.0%>$68,00043.0%>$68,00043.0%>$68,00043.0%>$68,000
193446.0%>$74,00046.0%>$74,00046.0%>$74,00046.0%>$74,000
193449.0%>$80,00049.0%>$80,00049.0%>$80,00049.0%>$80,000
193454.0%>$90,00054.0%>$90,00054.0%>$90,00054.0%>$90,000
193456.0%>$100,00056.0%>$100,00056.0%>$100,00056.0%>$100,000
193457.0%>$150,00057.0%>$150,00057.0%>$150,00057.0%>$150,000
193458.0%>$200,00058.0%>$200,00058.0%>$200,00058.0%>$200,000
193459.0%>$300,00059.0%>$300,00059.0%>$300,00059.0%>$300,000
193460.0%>$400,00060.0%>$400,00060.0%>$400,00060.0%>$400,000
193461.0%>$500,00061.0%>$500,00061.0%>$500,00061.0%>$500,000
193462.0%>$750,00062.0%>$750,00062.0%>$750,00062.0%>$750,000
193463.0%>$1,000,00063.0%>$1,000,00063.0%>$1,000,00063.0%>$1,000,000
19334.0%>$04.0%>$04.0%>$04.0%>$0Tax rates include normal tax rates plus applicable surtaxes. Last law to change rates was the Revenue Act of 1932.
19338.0%>$4,0008.0%>$4,0008.0%>$4,0008.0%>$4,000
19339.0%>$6,0009.0%>$6,0009.0%>$6,0009.0%>$6,000
193310.0%>$10,00010.0%>$10,00010.0%>$10,00010.0%>$10,000
193311.0%>$12,00011.0%>$12,00011.0%>$12,00011.0%>$12,000
193312.0%>$14,00012.0%>$14,00012.0%>$14,00012.0%>$14,000
193313.0%>$16,00013.0%>$16,00013.0%>$16,00013.0%>$16,000
193314.0%>$18,00014.0%>$18,00014.0%>$18,00014.0%>$18,000
193316.0%>$20,00016.0%>$20,00016.0%>$20,00016.0%>$20,000
193317.0%>$22,00017.0%>$22,00017.0%>$22,00017.0%>$22,000
193318.0%>$24,00018.0%>$24,00018.0%>$24,00018.0%>$24,000
193319.0%>$26,00019.0%>$26,00019.0%>$26,00019.0%>$26,000
193320.0%>$28,00020.0%>$28,00020.0%>$28,00020.0%>$28,000
193321.0%>$30,00021.0%>$30,00021.0%>$30,00021.0%>$30,000
193323.0%>$32,00023.0%>$32,00023.0%>$32,00023.0%>$32,000
193324.0%>$36,00024.0%>$36,00024.0%>$36,00024.0%>$36,000
193325.0%>$38,00025.0%>$38,00025.0%>$38,00025.0%>$38,000
193326.0%>$40,00026.0%>$40,00026.0%>$40,00026.0%>$40,000
193327.0%>$42,00027.0%>$42,00027.0%>$42,00027.0%>$42,000
193328.0%>$44,00028.0%>$44,00028.0%>$44,00028.0%>$44,000
193329.0%>$46,00029.0%>$46,00029.0%>$46,00029.0%>$46,000
193330.0%>$48,00030.0%>$48,00030.0%>$48,00030.0%>$48,000
193331.0%>$50,00031.0%>$50,00031.0%>$50,00031.0%>$50,000
193332.0%>$52,00032.0%>$52,00032.0%>$52,00032.0%>$52,000
193333.0%>$54,00033.0%>$54,00033.0%>$54,00033.0%>$54,000
193334.0%>$56,00034.0%>$56,00034.0%>$56,00034.0%>$56,000
193335.0%>$58,00035.0%>$58,00035.0%>$58,00035.0%>$58,000
193336.0%>$60,00036.0%>$60,00036.0%>$60,00036.0%>$60,000
193337.0%>$62,00037.0%>$62,00037.0%>$62,00037.0%>$62,000
193338.0%>$64,00038.0%>$64,00038.0%>$64,00038.0%>$64,000
193339.0%>$66,00039.0%>$66,00039.0%>$66,00039.0%>$66,000
193340.0%>$68,00040.0%>$68,00040.0%>$68,00040.0%>$68,000
193341.0%>$70,00041.0%>$70,00041.0%>$70,00041.0%>$70,000
193342.0%>$72,00042.0%>$72,00042.0%>$72,00042.0%>$72,000
193343.0%>$74,00043.0%>$74,00043.0%>$74,00043.0%>$74,000
193344.0%>$76,00044.0%>$76,00044.0%>$76,00044.0%>$76,000
193345.0%>$78,00045.0%>$78,00045.0%>$78,00045.0%>$78,000
193346.0%>$80,00046.0%>$80,00046.0%>$80,00046.0%>$80,000
193347.0%>$82,00047.0%>$82,00047.0%>$82,00047.0%>$82,000
193348.0%>$84,00048.0%>$84,00048.0%>$84,00048.0%>$84,000
193349.0%>$86,00049.0%>$86,00049.0%>$86,00049.0%>$86,000
193350.0%>$88,00050.0%>$88,00050.0%>$88,00050.0%>$88,000
193351.0%>$90,00051.0%>$90,00051.0%>$90,00051.0%>$90,000
193352.0%>$92,00052.0%>$92,00052.0%>$92,00052.0%>$92,000
193353.0%>$94,00053.0%>$94,00053.0%>$94,00053.0%>$94,000
193354.0%>$96,00054.0%>$96,00054.0%>$96,00054.0%>$96,000
193355.0%>$98,00055.0%>$98,00055.0%>$98,00055.0%>$98,000
193356.0%>$100,00056.0%>$100,00056.0%>$100,00056.0%>$100,000
193357.0%>$150,00057.0%>$150,00057.0%>$150,00057.0%>$150,000
193358.0%>$200,00058.0%>$200,00058.0%>$200,00058.0%>$200,000
193359.0%>$300,00059.0%>$300,00059.0%>$300,00059.0%>$300,000
193360.0%>$400,00060.0%>$400,00060.0%>$400,00060.0%>$400,000
193361.0%>$500,00061.0%>$500,00061.0%>$500,00061.0%>$500,000
193362.0%>$750,00062.0%>$750,00062.0%>$750,00062.0%>$750,000
193363.0%>$1,000,00063.0%>$1,000,00063.0%>$1,000,00063.0%>$1,000,000
19324.0%>$04.0%>$04.0%>$04.0%>$0Tax rates include normal tax of 4 percent up to $4,000 of taxable and income and 8 percent over $4,000, plus applicable surtaxes. Last law to change rates was the Revenue Act of 1932.
19328.0%>$4,0008.0%>$4,0008.0%>$4,0008.0%>$4,000
19329.0%>$6,0009.0%>$6,0009.0%>$6,0009.0%>$6,000
193210.0%>$10,00010.0%>$10,00010.0%>$10,00010.0%>$10,000
193211.0%>$12,00011.0%>$12,00011.0%>$12,00011.0%>$12,000
193212.0%>$14,00012.0%>$14,00012.0%>$14,00012.0%>$14,000
193213.0%>$16,00013.0%>$16,00013.0%>$16,00013.0%>$16,000
193214.0%>$18,00014.0%>$18,00014.0%>$18,00014.0%>$18,000
193216.0%>$20,00016.0%>$20,00016.0%>$20,00016.0%>$20,000
193217.0%>$22,00017.0%>$22,00017.0%>$22,00017.0%>$22,000
193218.0%>$24,00018.0%>$24,00018.0%>$24,00018.0%>$24,000
193219.0%>$26,00019.0%>$26,00019.0%>$26,00019.0%>$26,000
193220.0%>$28,00020.0%>$28,00020.0%>$28,00020.0%>$28,000
193221.0%>$30,00021.0%>$30,00021.0%>$30,00021.0%>$30,000
193223.0%>$32,00023.0%>$32,00023.0%>$32,00023.0%>$32,000
193224.0%>$36,00024.0%>$36,00024.0%>$36,00024.0%>$36,000
193225.0%>$38,00025.0%>$38,00025.0%>$38,00025.0%>$38,000
193226.0%>$40,00026.0%>$40,00026.0%>$40,00026.0%>$40,000
193227.0%>$42,00027.0%>$42,00027.0%>$42,00027.0%>$42,000
193228.0%>$44,00028.0%>$44,00028.0%>$44,00028.0%>$44,000
193229.0%>$46,00029.0%>$46,00029.0%>$46,00029.0%>$46,000
193230.0%>$48,00030.0%>$48,00030.0%>$48,00030.0%>$48,000
193231.0%>$50,00031.0%>$50,00031.0%>$50,00031.0%>$50,000
193232.0%>$52,00032.0%>$52,00032.0%>$52,00032.0%>$52,000
193233.0%>$54,00033.0%>$54,00033.0%>$54,00033.0%>$54,000
193234.0%>$56,00034.0%>$56,00034.0%>$56,00034.0%>$56,000
193235.0%>$58,00035.0%>$58,00035.0%>$58,00035.0%>$58,000
193236.0%>$60,00036.0%>$60,00036.0%>$60,00036.0%>$60,000
193237.0%>$62,00037.0%>$62,00037.0%>$62,00037.0%>$62,000
193238.0%>$64,00038.0%>$64,00038.0%>$64,00038.0%>$64,000
193239.0%>$66,00039.0%>$66,00039.0%>$66,00039.0%>$66,000
193240.0%>$68,00040.0%>$68,00040.0%>$68,00040.0%>$68,000
193241.0%>$70,00041.0%>$70,00041.0%>$70,00041.0%>$70,000
193242.0%>$72,00042.0%>$72,00042.0%>$72,00042.0%>$72,000
193243.0%>$74,00043.0%>$74,00043.0%>$74,00043.0%>$74,000
193244.0%>$76,00044.0%>$76,00044.0%>$76,00044.0%>$76,000
193245.0%>$78,00045.0%>$78,00045.0%>$78,00045.0%>$78,000
193246.0%>$80,00046.0%>$80,00046.0%>$80,00046.0%>$80,000
193247.0%>$82,00047.0%>$82,00047.0%>$82,00047.0%>$82,000
193248.0%>$84,00048.0%>$84,00048.0%>$84,00048.0%>$84,000
193249.0%>$86,00049.0%>$86,00049.0%>$86,00049.0%>$86,000
193250.0%>$88,00050.0%>$88,00050.0%>$88,00050.0%>$88,000
193251.0%>$90,00051.0%>$90,00051.0%>$90,00051.0%>$90,000
193252.0%>$92,00052.0%>$92,00052.0%>$92,00052.0%>$92,000
193253.0%>$94,00053.0%>$94,00053.0%>$94,00053.0%>$94,000
193254.0%>$96,00054.0%>$96,00054.0%>$96,00054.0%>$96,000
193255.0%>$98,00055.0%>$98,00055.0%>$98,00055.0%>$98,000
193256.0%>$100,00056.0%>$100,00056.0%>$100,00056.0%>$100,000
193257.0%>$150,00057.0%>$150,00057.0%>$150,00057.0%>$150,000
193258.0%>$200,00058.0%>$200,00058.0%>$200,00058.0%>$200,000
193259.0%>$300,00059.0%>$300,00059.0%>$300,00059.0%>$300,000
193260.0%>$400,00060.0%>$400,00060.0%>$400,00060.0%>$400,000
193261.0%>$500,00061.0%>$500,00061.0%>$500,00061.0%>$500,000
193262.0%>$750,00062.0%>$750,00062.0%>$750,00062.0%>$750,000
193263.0%>$1,000,00063.0%>$1,000,00063.0%>$1,000,00063.0%>$1,000,000
19311.5%>$01.5%>$01.5%>$01.5%>$0Tax rates include normal taxes of 1.5 percent on the first $4,000 of taxable income, 3 percent on the next $4,000, and 5 percent on taxable income over $8,000, plus applicable surtaxes. Last law to change rates was the Revenue Act of 1928.
19313.0%>$4,0003.0%>$4,0003.0%>$4,0003.0%>$4,000
19315.0%>$8,0005.0%>$8,0005.0%>$8,0005.0%>$8,000
19316.0%>$10,0006.0%>$10,0006.0%>$10,0006.0%>$10,000
19317.0%>$14,0007.0%>$14,0007.0%>$14,0007.0%>$14,000
19318.0%>$16,0008.0%>$16,0008.0%>$16,0008.0%>$16,000
19319.0%>$18,0009.0%>$18,0009.0%>$18,0009.0%>$18,000
193110.0%>$20,00010.0%>$20,00010.0%>$20,00010.0%>$20,000
193111.0%>$22,00011.0%>$22,00011.0%>$22,00011.0%>$22,000
193112.0%>$24,00012.0%>$24,00012.0%>$24,00012.0%>$24,000
193113.0%>$28,00013.0%>$28,00013.0%>$28,00013.0%>$28,000
193114.0%>$32,00014.0%>$32,00014.0%>$32,00014.0%>$32,000
193115.0%>$36,00015.0%>$36,00015.0%>$36,00015.0%>$36,000
193116.0%>$40,00016.0%>$40,00016.0%>$40,00016.0%>$40,000
193117.0%>$44,00017.0%>$44,00017.0%>$44,00017.0%>$44,000
193118.0%>$48,00018.0%>$48,00018.0%>$48,00018.0%>$48,000
193119.0%>$52,00019.0%>$52,00019.0%>$52,00019.0%>$52,000
193120.0%>$56,00020.0%>$56,00020.0%>$56,00020.0%>$56,000
193121.0%>$60,00021.0%>$60,00021.0%>$60,00021.0%>$60,000
193122.0%>$64,00022.0%>$64,00022.0%>$64,00022.0%>$64,000
193123.0%>$70,00023.0%>$70,00023.0%>$70,00023.0%>$70,000
193124.0%>$80,00024.0%>$80,00024.0%>$80,00024.0%>$80,000
193125.0%>$100,00025.0%>$100,00025.0%>$100,00025.0%>$100,000
19301.5%>$01.5%>$01.5%>$01.5%>$0Tax rates include normal taxes of 1.5 percent on the first $4,000 of taxable income, 3 percent on the next $4,000, and 5 percent on taxable income over $8,000, plus applicable surtaxes. Last law to change rates was the Revenue Act of 1928.
19303.0%>$4,0003.0%>$4,0003.0%>$4,0003.0%>$4,000
19305.0%>$8,0005.0%>$8,0005.0%>$8,0005.0%>$8,000
19306.0%>$10,0006.0%>$10,0006.0%>$10,0006.0%>$10,000
19307.0%>$14,0007.0%>$14,0007.0%>$14,0007.0%>$14,000
19308.0%>$16,0008.0%>$16,0008.0%>$16,0008.0%>$16,000
19309.0%>$18,0009.0%>$18,0009.0%>$18,0009.0%>$18,000
193010.0%>$20,00010.0%>$20,00010.0%>$20,00010.0%>$20,000
193011.0%>$22,00011.0%>$22,00011.0%>$22,00011.0%>$22,000
193012.0%>$24,00012.0%>$24,00012.0%>$24,00012.0%>$24,000
193013.0%>$28,00013.0%>$28,00013.0%>$28,00013.0%>$28,000
193014.0%>$32,00014.0%>$32,00014.0%>$32,00014.0%>$32,000
193015.0%>$36,00015.0%>$36,00015.0%>$36,00015.0%>$36,000
193016.0%>$40,00016.0%>$40,00016.0%>$40,00016.0%>$40,000
193017.0%>$44,00017.0%>$44,00017.0%>$44,00017.0%>$44,000
193018.0%>$48,00018.0%>$48,00018.0%>$48,00018.0%>$48,000
193019.0%>$52,00019.0%>$52,00019.0%>$52,00019.0%>$52,000
193020.0%>$56,00020.0%>$56,00020.0%>$56,00020.0%>$56,000
193021.0%>$60,00021.0%>$60,00021.0%>$60,00021.0%>$60,000
193022.0%>$64,00022.0%>$64,00022.0%>$64,00022.0%>$64,000
193023.0%>$70,00023.0%>$70,00023.0%>$70,00023.0%>$70,000
193024.0%>$80,00024.0%>$80,00024.0%>$80,00024.0%>$80,000
193025.0%>$100,00025.0%>$100,00025.0%>$100,00025.0%>$100,000
19291.5%>$01.5%>$01.5%>$01.5%>$0Tax rates include normal taxes of 1.5 percent on the first $4,000 of taxable income, 3 percent on the next $4,000, and 5 percent on taxable income over $8,000, plus applicable surtaxes. Tax liability reduced by 1 percent by Joint Resolution of Congress, No. 133, approved by President Hoover on December 16, 1929. Last law to change rates was the Revenue Act of 1928.
19293.0%>$4,0003.0%>$4,0003.0%>$4,0003.0%>$4,000
19295.0%>$8,0005.0%>$8,0005.0%>$8,0005.0%>$8,000
19296.0%>$10,0006.0%>$10,0006.0%>$10,0006.0%>$10,000
19297.0%>$14,0007.0%>$14,0007.0%>$14,0007.0%>$14,000
19298.0%>$16,0008.0%>$16,0008.0%>$16,0008.0%>$16,000
19299.0%>$18,0009.0%>$18,0009.0%>$18,0009.0%>$18,000
192910.0%>$20,00010.0%>$20,00010.0%>$20,00010.0%>$20,000
192911.0%>$22,00011.0%>$22,00011.0%>$22,00011.0%>$22,000
192912.0%>$24,00012.0%>$24,00012.0%>$24,00012.0%>$24,000
192913.0%>$28,00013.0%>$28,00013.0%>$28,00013.0%>$28,000
192914.0%>$32,00014.0%>$32,00014.0%>$32,00014.0%>$32,000
192915.0%>$36,00015.0%>$36,00015.0%>$36,00015.0%>$36,000
192916.0%>$40,00016.0%>$40,00016.0%>$40,00016.0%>$40,000
192917.0%>$44,00017.0%>$44,00017.0%>$44,00017.0%>$44,000
192918.0%>$48,00018.0%>$48,00018.0%>$48,00018.0%>$48,000
192919.0%>$52,00019.0%>$52,00019.0%>$52,00019.0%>$52,000
192920.0%>$56,00020.0%>$56,00020.0%>$56,00020.0%>$56,000
192921.0%>$60,00021.0%>$60,00021.0%>$60,00021.0%>$60,000
192922.0%>$64,00022.0%>$64,00022.0%>$64,00022.0%>$64,000
192923.0%>$70,00023.0%>$70,00023.0%>$70,00023.0%>$70,000
192924.0%>$80,00024.0%>$80,00024.0%>$80,00024.0%>$80,000
192925.0%>$100,00025.0%>$100,00025.0%>$100,00025.0%>$100,000
19281.5%>$01.5%>$01.5%>$01.5%>$0Tax rates include normal taxes of 1.5 percent on the first $4,000 of taxable income, 3 percent on the next $4,000, and 5 percent on taxable income over $8,000, plus applicable surtaxes. Last law to change rates was the Revenue Act of 1928.
19283.0%>$4,0003.0%>$4,0003.0%>$4,0003.0%>$4,000
19285.0%>$8,0005.0%>$8,0005.0%>$8,0005.0%>$8,000
19286.0%>$10,0006.0%>$10,0006.0%>$10,0006.0%>$10,000
19287.0%>$14,0007.0%>$14,0007.0%>$14,0007.0%>$14,000
19288.0%>$16,0008.0%>$16,0008.0%>$16,0008.0%>$16,000
19289.0%>$18,0009.0%>$18,0009.0%>$18,0009.0%>$18,000
192810.0%>$20,00010.0%>$20,00010.0%>$20,00010.0%>$20,000
192811.0%>$22,00011.0%>$22,00011.0%>$22,00011.0%>$22,000
192812.0%>$24,00012.0%>$24,00012.0%>$24,00012.0%>$24,000
192813.0%>$28,00013.0%>$28,00013.0%>$28,00013.0%>$28,000
192814.0%>$32,00014.0%>$32,00014.0%>$32,00014.0%>$32,000
192815.0%>$36,00015.0%>$36,00015.0%>$36,00015.0%>$36,000
192816.0%>$40,00016.0%>$40,00016.0%>$40,00016.0%>$40,000
192817.0%>$44,00017.0%>$44,00017.0%>$44,00017.0%>$44,000
192818.0%>$48,00018.0%>$48,00018.0%>$48,00018.0%>$48,000
192819.0%>$52,00019.0%>$52,00019.0%>$52,00019.0%>$52,000
192820.0%>$56,00020.0%>$56,00020.0%>$56,00020.0%>$56,000
192821.0%>$60,00021.0%>$60,00021.0%>$60,00021.0%>$60,000
192822.0%>$64,00022.0%>$64,00022.0%>$64,00022.0%>$64,000
192823.0%>$70,00023.0%>$70,00023.0%>$70,00023.0%>$70,000
192824.0%>$80,00024.0%>$80,00024.0%>$80,00024.0%>$80,000
192825.0%>$100,00025.0%>$100,00025.0%>$100,00025.0%>$100,000
19271.5%>$01.5%>$01.5%>$01.5%>$0Tax rates include normal taxes of 1.5 percent on the first $4,000 of taxable income, 3 percent on the next $4,000, and 5 percent on taxable income over $8,000, plus applicable surtaxes. Last law to change rates was the Revenue Act of 1926.
19273.0%>$4,0003.0%>$4,0003.0%>$4,0003.0%>$4,000
19275.0%>$8,0005.0%>$8,0005.0%>$8,0005.0%>$8,000
19276.0%>$10,0006.0%>$10,0006.0%>$10,0006.0%>$10,000
19277.0%>$14,0007.0%>$14,0007.0%>$14,0007.0%>$14,000
19278.0%>$16,0008.0%>$16,0008.0%>$16,0008.0%>$16,000
19279.0%>$18,0009.0%>$18,0009.0%>$18,0009.0%>$18,000
192710.0%>$20,00010.0%>$20,00010.0%>$20,00010.0%>$20,000
192711.0%>$22,00011.0%>$22,00011.0%>$22,00011.0%>$22,000
192712.0%>$24,00012.0%>$24,00012.0%>$24,00012.0%>$24,000
192713.0%>$28,00013.0%>$28,00013.0%>$28,00013.0%>$28,000
192714.0%>$32,00014.0%>$32,00014.0%>$32,00014.0%>$32,000
192715.0%>$36,00015.0%>$36,00015.0%>$36,00015.0%>$36,000
192716.0%>$40,00016.0%>$40,00016.0%>$40,00016.0%>$40,000
192717.0%>$44,00017.0%>$44,00017.0%>$44,00017.0%>$44,000
192718.0%>$48,00018.0%>$48,00018.0%>$48,00018.0%>$48,000
192719.0%>$52,00019.0%>$52,00019.0%>$52,00019.0%>$52,000
192720.0%>$56,00020.0%>$56,00020.0%>$56,00020.0%>$56,000
192721.0%>$60,00021.0%>$60,00021.0%>$60,00021.0%>$60,000
192722.0%>$64,00022.0%>$64,00022.0%>$64,00022.0%>$64,000
192723.0%>$70,00023.0%>$70,00023.0%>$70,00023.0%>$70,000
192724.0%>$80,00024.0%>$80,00024.0%>$80,00024.0%>$80,000
192725.0%>$100,00025.0%>$100,00025.0%>$100,00025.0%>$100,000
19261.5%>$01.5%>$01.5%>$01.5%>$0Tax rates include normal taxes of 1.5 percent on the first $4,000 of taxable income, 3 percent on the next $4,000, and 5 percent on taxable income over $8,000, plus applicable surtaxes. Last law to change rates was the Revenue Act of 1926.
19263.0%>$4,0003.0%>$4,0003.0%>$4,0003.0%>$4,000
19265.0%>$8,0005.0%>$8,0005.0%>$8,0005.0%>$8,000
19266.0%>$10,0006.0%>$10,0006.0%>$10,0006.0%>$10,000
19267.0%>$14,0007.0%>$14,0007.0%>$14,0007.0%>$14,000
19268.0%>$16,0008.0%>$16,0008.0%>$16,0008.0%>$16,000
19269.0%>$18,0009.0%>$18,0009.0%>$18,0009.0%>$18,000
192610.0%>$20,00010.0%>$20,00010.0%>$20,00010.0%>$20,000
192611.0%>$22,00011.0%>$22,00011.0%>$22,00011.0%>$22,000
192612.0%>$24,00012.0%>$24,00012.0%>$24,00012.0%>$24,000
192613.0%>$28,00013.0%>$28,00013.0%>$28,00013.0%>$28,000
192614.0%>$32,00014.0%>$32,00014.0%>$32,00014.0%>$32,000
192615.0%>$36,00015.0%>$36,00015.0%>$36,00015.0%>$36,000
192616.0%>$40,00016.0%>$40,00016.0%>$40,00016.0%>$40,000
192617.0%>$44,00017.0%>$44,00017.0%>$44,00017.0%>$44,000
192618.0%>$48,00018.0%>$48,00018.0%>$48,00018.0%>$48,000
192619.0%>$52,00019.0%>$52,00019.0%>$52,00019.0%>$52,000
192620.0%>$56,00020.0%>$56,00020.0%>$56,00020.0%>$56,000
192621.0%>$60,00021.0%>$60,00021.0%>$60,00021.0%>$60,000
192622.0%>$64,00022.0%>$64,00022.0%>$64,00022.0%>$64,000
192623.0%>$70,00023.0%>$70,00023.0%>$70,00023.0%>$70,000
192624.0%>$80,00024.0%>$80,00024.0%>$80,00024.0%>$80,000
192625.0%>$100,00025.0%>$100,00025.0%>$100,00025.0%>$100,000
19251.5%>$01.5%>$01.5%>$01.5%>$0Tax rates include normal taxes of 1.5 percent on the first $4,000 of taxable income, 3 percent on the next $4,000, and 5 percent on taxable income over $8,000, plus applicable surtaxes. Last law to change rates was the Revenue Act of 1924.
19253.0%>$4,0003.0%>$4,0003.0%>$4,0003.0%>$4,000
19255.0%>$8,0005.0%>$8,0005.0%>$8,0005.0%>$8,000
19256.0%>$10,0006.0%>$10,0006.0%>$10,0006.0%>$10,000
19257.0%>$14,0007.0%>$14,0007.0%>$14,0007.0%>$14,000
19258.0%>$16,0008.0%>$16,0008.0%>$16,0008.0%>$16,000
19259.0%>$18,0009.0%>$18,0009.0%>$18,0009.0%>$18,000
192510.0%>$20,00010.0%>$20,00010.0%>$20,00010.0%>$20,000
192511.0%>$22,00011.0%>$22,00011.0%>$22,00011.0%>$22,000
192512.0%>$24,00012.0%>$24,00012.0%>$24,00012.0%>$24,000
192513.0%>$28,00013.0%>$28,00013.0%>$28,00013.0%>$28,000
192514.0%>$32,00014.0%>$32,00014.0%>$32,00014.0%>$32,000
192515.0%>$36,00015.0%>$36,00015.0%>$36,00015.0%>$36,000
192516.0%>$40,00016.0%>$40,00016.0%>$40,00016.0%>$40,000
192517.0%>$44,00017.0%>$44,00017.0%>$44,00017.0%>$44,000
192518.0%>$48,00018.0%>$48,00018.0%>$48,00018.0%>$48,000
192519.0%>$52,00019.0%>$52,00019.0%>$52,00019.0%>$52,000
192520.0%>$56,00020.0%>$56,00020.0%>$56,00020.0%>$56,000
192521.0%>$60,00021.0%>$60,00021.0%>$60,00021.0%>$60,000
192522.0%>$64,00022.0%>$64,00022.0%>$64,00022.0%>$64,000
192523.0%>$70,00023.0%>$70,00023.0%>$70,00023.0%>$70,000
192524.0%>$80,00024.0%>$80,00024.0%>$80,00024.0%>$80,000
192525.0%>$100,00025.0%>$100,00025.0%>$100,00025.0%>$100,000
19242.0%>$02.0%>$02.0%>$02.0%>$0Tax rates include normal taxes of 1.5 percent on the first $4,000 of taxable income, 3 percent on the next $4,000, and 5 percent on taxable income over $8,000, plus applicable surtaxes. Last law to change rates was the Revenue Act of 1924.
19244.0%>$4,0004.0%>$4,0004.0%>$4,0004.0%>$4,000
19246.0%>$8,0006.0%>$8,0006.0%>$8,0006.0%>$8,000
19247.0%>$10,0007.0%>$10,0007.0%>$10,0007.0%>$10,000
19248.0%>$14,0008.0%>$14,0008.0%>$14,0008.0%>$14,000
19249.0%>$16,0009.0%>$16,0009.0%>$16,0009.0%>$16,000
192410.0%>$18,00010.0%>$18,00010.0%>$18,00010.0%>$18,000
192411.0%>$20,00011.0%>$20,00011.0%>$20,00011.0%>$20,000
192412.0%>$22,00012.0%>$22,00012.0%>$22,00012.0%>$22,000
192413.0%>$24,00013.0%>$24,00013.0%>$24,00013.0%>$24,000
192414.0%>$26,00014.0%>$26,00014.0%>$26,00014.0%>$26,000
192415.0%>$28,00015.0%>$28,00015.0%>$28,00015.0%>$28,000
192416.0%>$30,00016.0%>$30,00016.0%>$30,00016.0%>$30,000
192417.0%>$34,00017.0%>$34,00017.0%>$34,00017.0%>$34,000
192418.0%>$36,00018.0%>$36,00018.0%>$36,00018.0%>$36,000
192419.0%>$38,00019.0%>$38,00019.0%>$38,00019.0%>$38,000
192420.0%>$42,00020.0%>$42,00020.0%>$42,00020.0%>$42,000
192421.0%>$44,00021.0%>$44,00021.0%>$44,00021.0%>$44,000
192422.0%>$46,00022.0%>$46,00022.0%>$46,00022.0%>$46,000
192423.0%>$48,00023.0%>$48,00023.0%>$48,00023.0%>$48,000
192424.0%>$50,00024.0%>$50,00024.0%>$50,00024.0%>$50,000
192425.0%>$52,00025.0%>$52,00025.0%>$52,00025.0%>$52,000
192426.0%>$56,00026.0%>$56,00026.0%>$56,00026.0%>$56,000
192427.0%>$58,00027.0%>$58,00027.0%>$58,00027.0%>$58,000
192428.0%>$62,00028.0%>$62,00028.0%>$62,00028.0%>$62,000
192429.0%>$64,00029.0%>$64,00029.0%>$64,00029.0%>$64,000
192430.0%>$66,00030.0%>$66,00030.0%>$66,00030.0%>$66,000
192431.0%>$68,00031.0%>$68,00031.0%>$68,00031.0%>$68,000
192432.0%>$70,00032.0%>$70,00032.0%>$70,00032.0%>$70,000
192433.0%>$74,00033.0%>$74,00033.0%>$74,00033.0%>$74,000
192434.0%>$76,00034.0%>$76,00034.0%>$76,00034.0%>$76,000
192435.0%>$80,00035.0%>$80,00035.0%>$80,00035.0%>$80,000
192436.0%>$82,00036.0%>$82,00036.0%>$82,00036.0%>$82,000
192437.0%>$84,00037.0%>$84,00037.0%>$84,00037.0%>$84,000
192438.0%>$88,00038.0%>$88,00038.0%>$88,00038.0%>$88,000
192439.0%>$90,00039.0%>$90,00039.0%>$90,00039.0%>$90,000
192440.0%>$92,00040.0%>$92,00040.0%>$92,00040.0%>$92,000
192441.0%>$94,00041.0%>$94,00041.0%>$94,00041.0%>$94,000
192442.0%>$96,00042.0%>$96,00042.0%>$96,00042.0%>$96,000
192443.0%>$100,00043.0%>$100,00043.0%>$100,00043.0%>$100,000
192444.0%>$200,00044.0%>$200,00044.0%>$200,00044.0%>$200,000
192445.0%>$300,00045.0%>$300,00045.0%>$300,00045.0%>$300,000
192446.0%>$500,00046.0%>$500,00046.0%>$500,00046.0%>$500,000
19234.0%>$04.0%>$04.0%>$04.0%>$0Tax rates include normal tax plus applicable surtaxes. Tax for 1923 was reduced 25 percent by credit or refund under the Revenue Act of 1924, so the IRS reports the top and bottom rates as 3% and 43.5% at http://www.irs.gov/pub/irs-soi/02inpetr.pdf. Last law to change rates was the Revenue Act of 1921.
19238.0%>$4,0008.0%>$4,0008.0%>$4,0008.0%>$4,000
19239.0%>$6,0009.0%>$6,0009.0%>$6,0009.0%>$6,000
192310.0%>$10,00010.0%>$10,00010.0%>$10,00010.0%>$10,000
192311.0%>$12,00011.0%>$12,00011.0%>$12,00011.0%>$12,000
192312.0%>$14,00012.0%>$14,00012.0%>$14,00012.0%>$14,000
192313.0%>$16,00013.0%>$16,00013.0%>$16,00013.0%>$16,000
192314.0%>$18,00014.0%>$18,00014.0%>$18,00014.0%>$18,000
192316.0%>$20,00016.0%>$20,00016.0%>$20,00016.0%>$20,000
192317.0%>$22,00017.0%>$22,00017.0%>$22,00017.0%>$22,000
192318.0%>$24,00018.0%>$24,00018.0%>$24,00018.0%>$24,000
192319.0%>$26,00019.0%>$26,00019.0%>$26,00019.0%>$26,000
192320.0%>$28,00020.0%>$28,00020.0%>$28,00020.0%>$28,000
192321.0%>$30,00021.0%>$30,00021.0%>$30,00021.0%>$30,000
192323.0%>$32,00023.0%>$32,00023.0%>$32,00023.0%>$32,000
192324.0%>$36,00024.0%>$36,00024.0%>$36,00024.0%>$36,000
192325.0%>$38,00025.0%>$38,00025.0%>$38,00025.0%>$38,000
192326.0%>$40,00026.0%>$40,00026.0%>$40,00026.0%>$40,000
192327.0%>$42,00027.0%>$42,00027.0%>$42,00027.0%>$42,000
192328.0%>$44,00028.0%>$44,00028.0%>$44,00028.0%>$44,000
192329.0%>$46,00029.0%>$46,00029.0%>$46,00029.0%>$46,000
192330.0%>$48,00030.0%>$48,00030.0%>$48,00030.0%>$48,000
192331.0%>$50,00031.0%>$50,00031.0%>$50,00031.0%>$50,000
192332.0%>$52,00032.0%>$52,00032.0%>$52,00032.0%>$52,000
192333.0%>$54,00033.0%>$54,00033.0%>$54,00033.0%>$54,000
192334.0%>$56,00034.0%>$56,00034.0%>$56,00034.0%>$56,000
192335.0%>$58,00035.0%>$58,00035.0%>$58,00035.0%>$58,000
192336.0%>$60,00036.0%>$60,00036.0%>$60,00036.0%>$60,000
192337.0%>$62,00037.0%>$62,00037.0%>$62,00037.0%>$62,000
192338.0%>$64,00038.0%>$64,00038.0%>$64,00038.0%>$64,000
192339.0%>$66,00039.0%>$66,00039.0%>$66,00039.0%>$66,000
192340.0%>$68,00040.0%>$68,00040.0%>$68,00040.0%>$68,000
192341.0%>$70,00041.0%>$70,00041.0%>$70,00041.0%>$70,000
192342.0%>$72,00042.0%>$72,00042.0%>$72,00042.0%>$72,000
192343.0%>$74,00043.0%>$74,00043.0%>$74,00043.0%>$74,000
192344.0%>$76,00044.0%>$76,00044.0%>$76,00044.0%>$76,000
192345.0%>$78,00045.0%>$78,00045.0%>$78,00045.0%>$78,000
192346.0%>$80,00046.0%>$80,00046.0%>$80,00046.0%>$80,000
192347.0%>$82,00047.0%>$82,00047.0%>$82,00047.0%>$82,000
192348.0%>$84,00048.0%>$84,00048.0%>$84,00048.0%>$84,000
192349.0%>$86,00049.0%>$86,00049.0%>$86,00049.0%>$86,000
192350.0%>$88,00050.0%>$88,00050.0%>$88,00050.0%>$88,000
192351.0%>$90,00051.0%>$90,00051.0%>$90,00051.0%>$90,000
192352.0%>$92,00052.0%>$92,00052.0%>$92,00052.0%>$92,000
192353.0%>$94,00053.0%>$94,00053.0%>$94,00053.0%>$94,000
192354.0%>$96,00054.0%>$96,00054.0%>$96,00054.0%>$96,000
192355.0%>$98,00055.0%>$98,00055.0%>$98,00055.0%>$98,000
192356.0%>$100,00056.0%>$100,00056.0%>$100,00056.0%>$100,000
192357.0%>$150,00057.0%>$150,00057.0%>$150,00057.0%>$150,000
192358.0%>$200,00058.0%>$200,00058.0%>$200,00058.0%>$200,000
19224.0%>$04.0%>$04.0%>$04.0%>$0Tax rates include normal taxes of 4 percent on the first $4,000 of taxable income and 8 percent on taxable income over $8,000, plus applicable surtaxes. Last law to change rates was the Revenue Act of 1921.
19228.0%>$4,0008.0%>$4,0008.0%>$4,0008.0%>$4,000
19229.0%>$6,0009.0%>$6,0009.0%>$6,0009.0%>$6,000
192210.0%>$10,00010.0%>$10,00010.0%>$10,00010.0%>$10,000
192211.0%>$12,00011.0%>$12,00011.0%>$12,00011.0%>$12,000
192212.0%>$14,00012.0%>$14,00012.0%>$14,00012.0%>$14,000
192213.0%>$16,00013.0%>$16,00013.0%>$16,00013.0%>$16,000
192214.0%>$18,00014.0%>$18,00014.0%>$18,00014.0%>$18,000
192216.0%>$20,00016.0%>$20,00016.0%>$20,00016.0%>$20,000
192217.0%>$22,00017.0%>$22,00017.0%>$22,00017.0%>$22,000
192218.0%>$24,00018.0%>$24,00018.0%>$24,00018.0%>$24,000
192219.0%>$26,00019.0%>$26,00019.0%>$26,00019.0%>$26,000
192220.0%>$28,00020.0%>$28,00020.0%>$28,00020.0%>$28,000
192221.0%>$30,00021.0%>$30,00021.0%>$30,00021.0%>$30,000
192223.0%>$32,00023.0%>$32,00023.0%>$32,00023.0%>$32,000
192224.0%>$36,00024.0%>$36,00024.0%>$36,00024.0%>$36,000
192225.0%>$38,00025.0%>$38,00025.0%>$38,00025.0%>$38,000
192226.0%>$40,00026.0%>$40,00026.0%>$40,00026.0%>$40,000
192227.0%>$42,00027.0%>$42,00027.0%>$42,00027.0%>$42,000
192228.0%>$44,00028.0%>$44,00028.0%>$44,00028.0%>$44,000
192229.0%>$46,00029.0%>$46,00029.0%>$46,00029.0%>$46,000
192230.0%>$48,00030.0%>$48,00030.0%>$48,00030.0%>$48,000
192231.0%>$50,00031.0%>$50,00031.0%>$50,00031.0%>$50,000
192232.0%>$52,00032.0%>$52,00032.0%>$52,00032.0%>$52,000
192233.0%>$54,00033.0%>$54,00033.0%>$54,00033.0%>$54,000
192234.0%>$56,00034.0%>$56,00034.0%>$56,00034.0%>$56,000
192235.0%>$58,00035.0%>$58,00035.0%>$58,00035.0%>$58,000
192236.0%>$60,00036.0%>$60,00036.0%>$60,00036.0%>$60,000
192237.0%>$62,00037.0%>$62,00037.0%>$62,00037.0%>$62,000
192238.0%>$64,00038.0%>$64,00038.0%>$64,00038.0%>$64,000
192239.0%>$66,00039.0%>$66,00039.0%>$66,00039.0%>$66,000
192240.0%>$68,00040.0%>$68,00040.0%>$68,00040.0%>$68,000
192241.0%>$70,00041.0%>$70,00041.0%>$70,00041.0%>$70,000
192242.0%>$72,00042.0%>$72,00042.0%>$72,00042.0%>$72,000
192243.0%>$74,00043.0%>$74,00043.0%>$74,00043.0%>$74,000
192244.0%>$76,00044.0%>$76,00044.0%>$76,00044.0%>$76,000
192245.0%>$78,00045.0%>$78,00045.0%>$78,00045.0%>$78,000
192246.0%>$80,00046.0%>$80,00046.0%>$80,00046.0%>$80,000
192247.0%>$82,00047.0%>$82,00047.0%>$82,00047.0%>$82,000
192248.0%>$84,00048.0%>$84,00048.0%>$84,00048.0%>$84,000
192249.0%>$86,00049.0%>$86,00049.0%>$86,00049.0%>$86,000
192250.0%>$88,00050.0%>$88,00050.0%>$88,00050.0%>$88,000
192251.0%>$90,00051.0%>$90,00051.0%>$90,00051.0%>$90,000
192252.0%>$92,00052.0%>$92,00052.0%>$92,00052.0%>$92,000
192253.0%>$94,00053.0%>$94,00053.0%>$94,00053.0%>$94,000
192254.0%>$96,00054.0%>$96,00054.0%>$96,00054.0%>$96,000
192255.0%>$98,00055.0%>$98,00055.0%>$98,00055.0%>$98,000
192256.0%>$100,00056.0%>$100,00056.0%>$100,00056.0%>$100,000
192257.0%>$150,00057.0%>$150,00057.0%>$150,00057.0%>$150,000
192258.0%>$200,00058.0%>$200,00058.0%>$200,00058.0%>$200,000
19214.0%>$04.0%>$04.0%>$04.0%>$0Tax rates include normal taxes plus applicable surtaxes. Last law to change rates was the Revenue Act of 1921.
19218.0%>$4,0008.0%>$4,0008.0%>$4,0008.0%>$4,000
19219.0%>$5,0009.0%>$5,0009.0%>$5,0009.0%