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

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

Global Tax Relief Efforts Vary in Scope and Time Frame in Response to COVID-19

June 22, 2020

OECD Report: Tax Revenue in African Countries

May 28, 2020

Tax Relief for Families in Europe

May 21, 2020

A Comparison of the Tax Burden on Labor in the OECD

May 11, 2020

Top Individual Income Tax Rates in Europe

May 7, 2020

New OECD Study: Consumption Tax Revenues during Economic Downturns

April 14, 2020

A German Export for Times of Crises: The Short-Time Work Scheme

March 25, 2020

Tracking Economic Relief Plans Around the World during the Coronavirus Outbreak

March 25, 2020

Norway Opens the Fiscal Toolbox

March 24, 2020

Tax Policy and Economic Downturns

March 18, 2020

Key Tax Provisions from the UK’s 2020 Budget

March 11, 2020

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

March 11, 2020

Reliance on Social Insurance Tax Revenue in Europe

March 5, 2020

Reliance on Individual Income Tax Revenue in Europe

February 27, 2020