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

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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


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