Center for Global 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

10 Tax Reforms for Growth and Opportunity

February 22, 2022

Sources of Government Revenue in the OECD

February 10, 2022

Top Personal Income Tax Rates in Europe

February 8, 2022

What the U.S. Can Learn from the Adoption (and Repeal) of Wealth Taxes in the OECD

January 18, 2022

International Tax Competitiveness Index 2021

October 18, 2021

A Comparison of the Tax Burden on Labor in the OECD

May 19, 2021


Related Articles

Australia’s Tax and Benefit System Might Deter Working Parents from Advancing in Their Careers

August 3, 2022

Health-care Premiums Could Deter Canadians’ Upward Mobility

July 28, 2022

Taxes and the Tory Leadership Election

July 27, 2022

Navigating the Complex Income Tax System in Italy

July 14, 2022

Marginal Tax Rates and Economic Opportunity

June 30, 2022

Tax Burden on Labor in Europe

June 28, 2022

The U.S. Tax Burden on Labor

June 22, 2022

Can Taxes Predict the UEFA Champions League Winner?

April 8, 2022

Analyzing Recent Tax Trends Among EU Countries

March 28, 2022

10 Tax Reforms for Growth and Opportunity

February 22, 2022

Sources of U.S. Tax Revenue by Tax Type

February 14, 2022

Sources of Government Revenue in the OECD

February 10, 2022

Top Personal Income Tax Rates in Europe

February 8, 2022

What the U.S. Can Learn from the Adoption (and Repeal) of Wealth Taxes in the OECD

January 18, 2022

Comparing Europe’s Tax Systems: Individual Taxes

November 18, 2021

Norway’s New Budget Adds Unnecessary Complexity

November 16, 2021

Despite Slip in International Tax Competitiveness Index, Germany Retains Top G7 Rank

November 9, 2021

How Would House Dems’ Tax Plan Change Competitiveness of U.S. Tax Code?

October 26, 2021

Movers and Shakers in the International Tax Competitiveness Index

October 21, 2021

International Tax Competitiveness Index 2021

October 18, 2021