Fresh Batch of Federal Income Tax Data
We’ve just updated our popular “Summary of Federal Individual Income Tax Data” page with the latest numbers from the IRS. Here’s one of the more interesting tables: average tax rates for various income groups over time.
Average Tax Rate, 1980-2003 (% of AGI paid in income taxes)
|
Year |
Total |
Top 1% |
Top 2-5% |
Top 5% |
Top 6-10% |
Top 10% |
Top 11-25% |
Top 25% |
Top 26-50% |
Top 50% |
Bottom 50% |
|
1980 |
15.31% |
34.47% |
21.71% |
26.85% |
17.13% |
23.49% |
14.80% |
19.72% |
11.91% |
17.29% |
6.10% |
|
1981 |
15.76% |
33.37% |
22.08% |
26.59% |
18.16% |
23.64% |
15.53% |
20.11% |
12.48% |
17.73% |
6.62% |
|
1982 |
14.72% |
31.43% |
20.44% |
25.05% |
16.61% |
22.17% |
14.35% |
18.79% |
11.63% |
16.57% |
6.10% |
|
1983 |
13.79% |
30.18% |
18.77% |
23.64% |
15.54% |
20.91% |
13.20% |
17.62% |
10.76% |
15.52% |
5.66% |
|
1984 |
13.68% |
29.92% |
18.41% |
23.42% |
15.57% |
20.81% |
12.90% |
17.47% |
10.48% |
15.35% |
5.77% |
|
1985 |
13.73% |
29.86% |
18.44% |
23.50% |
15.69% |
20.93% |
12.83% |
17.55% |
10.41% |
15.41% |
5.70% |
|
1986 |
14.54% |
33.13% |
19.10% |
25.68% |
15.99% |
22.64% |
12.97% |
18.72% |
10.48% |
16.32% |
5.63% |
|
Tax Reform Act of 1986 changed the definition of AGI, so data above and below this line not strictly comparable |
|||||||||||
|
1987 |
13.12% |
26.41% |
18.13% |
22.10% |
14.43% |
19.77% |
11.71% |
16.61% |
9.45% |
14.60% |
5.09% |
|
1988 |
13.21% |
24.04% |
17.85% |
21.14% |
14.07% |
19.18% |
11.82% |
16.47% |
9.60% |
14.64% |
5.06% |
|
1989 |
13.12% |
23.34% |
17.97% |
20.71% |
13.93% |
18.77% |
12.08% |
16.27% |
9.77% |
14.53% |
5.11% |
|
1990 |
12.95% |
23.25% |
17.60% |
20.46% |
13.63% |
18.50% |
12.01% |
16.06% |
9.73% |
14.36% |
5.01% |
|
1991 |
12.75% |
24.37% |
17.10% |
20.62% |
13.96% |
18.63% |
11.57% |
15.93% |
9.55% |
14.20% |
4.62% |
|
1992 |
12.94% |
25.05% |
17.21% |
21.19% |
13.99% |
19.13% |
11.39% |
16.25% |
9.42% |
14.44% |
4.39% |
|
1993 |
13.32% |
28.01% |
17.48% |
22.71% |
14.01% |
20.20% |
11.40% |
16.90% |
9.37% |
14.90% |
4.29% |
|
1994 |
13.50% |
28.23% |
17.93% |
23.04% |
14.20% |
20.48% |
11.57% |
17.15% |
9.42% |
15.11% |
4.32% |
|
1995 |
13.86% |
28.73% |
18.19% |
23.53% |
14.46% |
20.97% |
11.71% |
17.58% |
9.43% |
15.47% |
4.39% |
|
1996 |
14.34% |
28.87% |
18.68% |
24.07% |
14.74% |
21.55% |
11.86% |
18.12% |
9.53% |
15.96% |
4.40% |
|
1997 |
14.48% |
27.64% |
18.78% |
23.62% |
14.87% |
21.36% |
12.04% |
18.18% |
9.63% |
16.09% |
4.48% |
|
1998 |
14.42% |
27.12% |
19.14% |
23.63% |
14.79% |
21.42% |
11.63% |
18.16% |
9.12% |
16.00% |
4.44% |
|
1999 |
14.85% |
27.53% |
19.68% |
24.18% |
15.06% |
21.98% |
11.76% |
18.66% |
9.12% |
16.43% |
4.48% |
|
2000 |
15.26% |
27.45% |
20.07% |
24.42% |
15.48% |
22.34% |
12.04% |
19.09% |
9.28% |
16.86% |
4.60% |
|
2001 |
14.23% |
27.50% |
19.12% |
23.68% |
14.89% |
21.41% |
11.58% |
18.08% |
8.91% |
15.85% |
4.09% |
|
2002 |
13.03% |
27.25% |
18.15% |
22.95% |
13.87% |
20.51% |
10.47% |
16.99% |
7.67% |
14.66% |
3.21% |
|
2003 |
11.90% |
24.31% |
16.58% |
20.74% |
12.22% |
18.49% |
9.54% |
15.38% |
7.12% |
13.35% |
2.95% |
Was this page helpful to you?
Thank You!
The Tax Foundation works hard to provide insightful tax policy analysis. Our work depends on support from members of the public like you. Would you consider contributing to our work?
Contribute to the Tax FoundationShare This Article!
Let us know how we can better serve you!
We work hard to make our analysis as useful as possible. Would you consider telling us more about how we can do better?
Give Us Feedback