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

Top Personal Income Tax Rates in Europe

February 28, 2023

Sources of U.S. Tax Revenue by Tax Type

February 27, 2023

Sources of Government Revenue in the OECD

February 23, 2023

Comparing Europe’s Tax Systems: Individual Taxes

November 15, 2022

International Tax Competitiveness Index 2022

October 17, 2022

2022 Spanish Regional Tax Competitiveness Index

October 11, 2022


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