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


Related Articles

Insights into the Tax Systems of Scandinavian Countries

February 24, 2021

Reliance on Individual Income Tax Revenue in Europe

February 18, 2021

Sources of Tax Revenue: U.S. vs. OECD

February 17, 2021

Sources of Government Revenue in the OECD

February 11, 2021

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

February 5, 2021

2020 Spanish Regional Tax Competitiveness Index

December 9, 2020

OECD Report: Tax Revenue in African Countries

November 17, 2020

Spain’s Recovery Budget Comes with Tax Hikes

October 30, 2020

Comparing Europe’s Tax Systems: Individual Taxes

October 29, 2020

A Framework for the Future: Reforming the UK Tax System

October 24, 2020

How Would Biden’s Tax Plan Change the Competitiveness of the U.S. Tax Code?

October 19, 2020

International Tax Competitiveness Index 2020

October 14, 2020

Recent Changes in Top Personal Income Tax Rates in Europe

September 24, 2020

Sweden’s 2021 Budget: Permanent Income Tax Cuts

September 23, 2020

Contrary to Popular Belief, Value-Added Taxes Found to Be Slightly Progressive

August 13, 2020

Evidence Suggests that Tax Rates Influence Migration Decisions

August 6, 2020

Brazil has the Opportunity to Implement a Simple Consumption Tax and Foster Tax Progressivity at the Same Time

July 30, 2020

Revenue Gains in Asian and Pacific Countries Likely Offset by COVID-19

July 24, 2020

Hungarian COVID-19 Response: Surtax for Banks and Retail

July 15, 2020

Peruvian “Solidarity Tax” Unlikely to Offset Deficit Spending

July 10, 2020