Center for Federal Tax Policy

Individual Income and Payroll Taxes

The U.S. federal individual income tax was enacted in 1913 following the passage of the 16th Amendment. Today, most states and a small number of local and municipal governments also collect income taxes.

Federal Individual Income Tax Rates and Brackets

State Individual Income Tax Rates and Brackets


Featured Research

Analysis of Sen. Warren and Sen. Sanders’ Wealth Tax Plans

January 27, 2020

As Tax Filing Season Begins, Taxpayers Prepare for 2020 Federal Tax Changes

January 7, 2020

Comparing Wealth Taxation and Income Taxes

December 9, 2019

Comparing Ordinary Income Tax Rate Proposals by 2020 Presidential Candidates

November 20, 2019

Tracking the 2020 Presidential Tax Plans

November 20, 2019

2020 Tax Brackets

November 14, 2019


Related Articles

Analysis of Democratic Presidential Candidate Payroll Tax Proposals

February 11, 2020

Analysis of Sen. Warren and Sen. Sanders’ Wealth Tax Plans

January 27, 2020

Gig Economy Workers Get Boost from New IRS Dedicated Tax Center

January 14, 2020

Reviewing the Tax Changes in Senator Bennet’s Real Deal

January 7, 2020

As Tax Filing Season Begins, Taxpayers Prepare for 2020 Federal Tax Changes

January 7, 2020

Analysis of the Restoring Tax Fairness for States and Localities Act

December 17, 2019

Comparing Wealth Taxation and Income Taxes

December 9, 2019

Ohio Residents Just Abolished Two Villages Over Tax Increases

November 26, 2019

Comparing Ordinary Income Tax Rate Proposals by 2020 Presidential Candidates

November 20, 2019

Tracking the 2020 Presidential Tax Plans

November 20, 2019

Illustrating Senator Warren’s Taxes on Capital Income

November 15, 2019

2020 Tax Brackets

November 14, 2019

Proponents of Wealth Taxation Must Consider its Impact on Innovation

November 12, 2019

An Analysis of the Economic, Revenue, and Distributional Effects of the Proposed Millionaire’s Surtax

November 11, 2019

Reviewing the Deadweight Loss Effects of High Tax Rates

November 8, 2019

Carbon Tax and Revenue Recycling: Revenue, Economic, and Distributional Implications

November 6, 2019

Should Student-Athletes’ Scholarships Be Taxed like Income?

October 30, 2019

Saez and Zucman’s Latest Estimates of Tax Burdens Don’t Fully Consider the Impact of Taxes on Saving and Investment

October 28, 2019

Measuring Remaining Lifetime Spending Across Age Cohorts Shows a Different Picture of Inequality

October 28, 2019

Illustrating How a UBI and Means-Tested Transfers Can Be Equivalent

October 28, 2019