August 24, 2021 Historical U.S. Federal Individual Income Tax Rates & Brackets, 1862-2021 Download Data Print this page Download Data Subscribe Support our work Historical U.S. Federal Corporate Income Tax Rates & Brackets Historical U.S. Federal Individual Income Tax Rates and Brackets In Nominal Dollars, Income Years 1862-2021  Married Filing Jointly Married Filing Separately Single Filer Head of Household Notes: Year Rates  Brackets Rates  Brackets Rates  Brackets Rates  Brackets 2021 10.0% > $0 10.0% > $0 10.0% > $0 10.0% > $0 Last law to change rates was the Tax Cuts and Jobs Act of 2017. 12.0% > $19,900 12.0% > $9,950 12.0% > $9,950 12.0% > $14,200 22.0% > $81,050 22.0% > $40,525 22.0% > $40,525 22.0% > $54,200 24.0% > $172,750 24.0% > $86,375 24.0% > $86,375 24.0% > $86,350 32.0% > $329,850 32.0% > $164,925 32.0% > $164,925 32.0% > $164,900 35.0% > $418,850 35.0% > $209,425 35.0% > $209,425 35.0% > $209,400 37.0% > $628,301 37.0% > $314,150 37.0% > $523,600 37.0% > $523,600 2020 10.0% > $0.00 10.0% > $0.00 10.0% > $0.00 10.0% > $0.00 Last law to change rates was the Tax Cuts and Jobs Act of 2017. 12.0% > $19,750 12.0% > $9,875 12.0% > $9,875 12.0% > $14,100 22.0% > $80,250 22.0% > $40,125 22.0% > $40,125 22.0% > $53,700 24.0% > $171,050 24.0% > $85,525 24.0% > $85,525 24.0% > $85,500 32.0% > $326,600 32.0% > $163,300 32.0% > $163,300 32.0% > $163,300 35.0% > $414,700 35.0% > $207,350 35.0% > $207,350 35.0% > $207,350 37.0% > $622,050 37.0% > $311,025 37.0% > $518,400 37.0% > $518,400 2019 10.0% > $0 10.0% > $0 10.0% > $0 10.0% > $0 Last law to change rates was the Tax Cuts and Jobs Act of 2017. 12.0% > $19,400 12.0% > $9,700 12.0% > $9,700 12.0% > $13,850 22.0% > $78,950 22.0% > $39,475 22.0% > $39,475 22.0% > $52,850 24.0% > $168,400 24.0% > $84,200 24.0% > $84,200 24.0% > $84,200 32.0% > $321,450 32.0% > $160,725 32.0% > $160,725 32.0% > $160,700 35.0% > $408,200 35.0% > $204,100 35.0% > $204,100 35.0% > $204,100 37.0% > $612,350 37.0% > $306,175 37.0% > $510,300 37.0% > $510,300 2018 10.0% > $0 10.0% > $0 10.0% > $0 10.0% > $0 Last law to change rates was the Tax Cuts and Jobs Act of 2017. 12.0% > $19,050 12.0% > $9,525 12.0% > $9,525 12.0% > $13,600 22.0% > $77,400 22.0% > $38,700 22.0% > $38,700 22.0% > $51,800 24.0% > $165,000 24.0% > $82,500 24.0% > $82,500 24.0% > $82,500 32.0% > $315,000 32.0% > $157,500 32.0% > $157,500 32.0% > $157,500 35.0% > $400,000 35.0% > $200,000 35.0% > $200,000 35.0% > $200,000 37.0% > $600,000 37.0% > $300,000 37.0% > $500,000 37.0% > $500,000 2017 10.0% > $0 10.0% > $0 10.0% > $0 10.0% > $0 Last law to change rates was the American Taxpayer Relief Act of 2012. 15.0% > $18,650 15.0% > $9,235 15.0% > $9,325 15.0% > $13,350 25.0% > $75,900 25.0% > $37,950 25.0% > $37,950 25.0% > $50,800 28.0% > $153,100 28.0% > $76,550 28.0% > $91,900 28.0% > $131,200 33.0% > $233,350 33.0% > $116,675 33.0% > $191,650 33.0% > $212,500 35.0% > $416,700 35.0% > $208,350 35.0% > $416,700 35.0% > $416,700 39.6% > $470,700 39.6% > $235,350 39.6% > $418,400 39.6% > $444,550 2016 10.0% > $0 10.0% > $0 10.0% > $0 10.0% > $0 Last law to change rates was the American Taxpayer Relief Act of 2012. 15.0% > $18,550 15.0% > $9,275 15.0% > $9,275 15.0% > $13,250 25.0% > $75,300 25.0% > $37,650 25.0% > $37,650 25.0% > $50,400 28.0% > $151,900 28.0% > $75,950 28.0% > $91,150 28.0% > $130,150 33.0% > $231,450 33.0% > $115,725 33.0% > $190,150 33.0% > $210,800 35.0% > $413,350 35.0% > $206,675 35.0% > $413,450 35.0% > $413,350 39.6% > $466,950 39.6% > $233,475 39.6% > $415,050 39.6% > $441,000 2015 10.0% > $0 10.0% > $0 10.0% > $0 10.0% > $0 Last law to change rates was the American Taxpayer Relief Act of 2012. 15.0% > $18,451 15.0% > $9,226 15.0% > $9,226 15.0% > $13,151 25.0% > $74,901 25.0% > $37,451 25.0% > $37,451 25.0% > $50,201 28.0% > $151,201 28.0% > $75,601 28.0% > $90,751 28.0% > $129,601 33.0% > $230,451 33.0% > $115,226 33.0% > $189,301 33.0% > $209,851 35.0% > $411,501 35.0% > $205,751 35.0% > $411,501 35.0% > $411,501 39.6% > $464,851 39.6% > $232,426 39.6% > $413,201 39.6% > $439,001 2014 10.0% > $0 10.0% > $0 10.0% > $0 10.0% > $0 Last law to change rates was the American Taxpayer Relief Act of 2012. 15.0% > $18,151 15.0% > $9,076 15.0% > $9,076 15.0% > $12,951 25.0% > $73,801 25.0% > $36,901 25.0% > $36,901 25.0% > $49,401 28.0% > $148,851 28.0% > $74,426 28.0% > $89,351 28.0% > $127,551 33.0% > $226,851 33.0% > $113,426 33.0% > $186,351 33.0% > $206,601 35.0% > $405,101 35.0% > $202,551 35.0% > $405,101 35.0% > $405,101 39.6% > $457,601 39.6% > $228,801 39.6% > $406,751 39.6% > $432,201 2013 10.0% > $0 10.0% > $0 10.0% > $0 10.0% > $0 Last law to change rates was the American Taxpayer Relief Act of 2012. 15.0% > $17,850 15.0% > $8,925 15.0% > $8,925 15.0% > $12,750 25.0% > $72,500 25.0% > $36,250 25.0% > $36,250 25.0% > $48,600 28.0% > $146,400 28.0% > $73,200 28.0% > $87,850 28.0% > $125,450 33.0% > $223,050 33.0% > $111,525 33.0% > $183,250 33.0% > $203,150 35.0% > $398,350 35.0% > $199,175 35.0% > $398,350 35.0% > $398,350 39.6% > $450,000 39.6% > $225,000 39.6% > $400,000 39.6% > $425,000 2012 10.0% > $0 10.0% > $0 10.0% > $0 10.0% > $0 Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003. 15.0% > $17,400 15.0% > $8,700 15.0% > $8,700 15.0% > $12,400 25.0% > $70,700 25.0% > $35,350 25.0% > $35,350 25.0% > $47,350 28.0% > $142,700 28.0% > $71,350 28.0% > $85,650 28.0% > $122,300 33.0% > $217,450 33.0% > $108,725 33.0% > $178,650 33.0% > $198,050 35.0% > $388,350 35.0% > $194,175 35.0% > $388,350 35.0% > $388,350 2011 10.0% > $0 10.0% > $0 10.0% > $0 10.0% > $0 Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003. 15.0% > $17,000 15.0% > $8,500 15.0% > $8,500 15.0% > $12,150.00 25.0% > $69,000 25.0% > $34,500 25.0% > $34,500 25.0% > $46,250 28.0% > $139,350 28.0% > $69,675 28.0% > $83,600 28.0% > $119,400 33.0% > $212,300 33.0% > $106,150 33.0% > $174,400 33.0% > $193,350 35.0% > $379,150 35.0% > $189,575 35.0% > $379,150 35.0% > $379,150 2010 10.0% > $0 10.0% > $0 10.0% > $0 10.0% > $0 Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003. 15.0% > $16,750 15.0% > $8,375 15.0% > $8,375 15.0% > $11,950 25.0% > $68,000 25.0% > $34,000 25.0% > $34,000 25.0% > $45,550 28.0% > $137,300 28.0% > $68,650 28.0% > $82,400 28.0% > $117,650 33.0% > $209,250 33.0% > $104,625 33.0% > $171,850 33.0% > $190,550 35.0% > $373,650 35.0% > $186,825 35.0% > $373,650 35.0% > $373,650 2009 10.0% > $0 10.0% > $0 10.0% > $0 10.0% > $0 Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003. 15.0% > $16,700 15.0% > $8,350 15.0% > $8,350 15.0% > $11,950 25.0% > $67,900 25.0% > $33,950 25.0% > $33,950 25.0% > $45,500 28.0% > $137,050 28.0% > $68,525 28.0% > $82,250 28.0% > $117,450 33.0% > $208,850 33.0% > $104,425 33.0% > $171,550 33.0% > $190,200 35.0% > $372,950 35.0% > $186,475 35.0% > $372,950 35.0% > $372,950 2008 10.0% > $0 10.0% > $0 10.0% > $0 10.0% > $0 Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003. 15.0% > $16,050 15.0% > $8,025 15.0% > $8,025 15.0% > $11,450 25.0% > $65,100 25.0% > $32,550 25.0% > $32,550 25.0% > $43,650 28.0% > $131,450 28.0% > $65,725 28.0% > $78,850 28.0% > $112,650 33.0% > $200,300 33.0% > $100,150 33.0% > $164,550 33.0% > $182,400 35.0% > $357,700 35.0% > $178,850 35.0% > $357,700 35.0% > $357,700 2007 10.0% > $0 10.0% > $0 10.0% > $0 10.0% > $0 Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003. 15.0% > $15,650 15.0% > $7,825 15.0% > $7,825 15.0% > $11,200 25.0% > $63,700 25.0% > $31,850 25.0% > $31,850 25.0% > $42,650 28.0% > $128,500 28.0% > $64,250 28.0% > $77,100 28.0% > $110,100 33.0% > $195,850 33.0% > $97,925 33.0% > $160,850 33.0% > $178,350 35.0% > $349,700 35.0% > $174,850 35.0% > $349,700 35.0% > $349,700 2006 10.0% > $0 10.0% > $0 10.0% > $0 10.0% > $0 Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003. 15.0% > $15,100 15.0% > $7,550 15.0% > $7,550 15.0% > $10,750 25.0% > $61,300 25.0% > $30,650 25.0% > $30,650 25.0% > $41,050 28.0% > $123,700 28.0% > $61,850 28.0% > $74,200 28.0% > $106,000 33.0% > $188,450 33.0% > $94,225 33.0% > $154,800 33.0% > $171,650 35.0% > $336,550 35.0% > $168,275 35.0% > $336,550 35.0% > $336,550 2005 10.0% > $0 10.0% > $0 10.0% > $0 10.0% > $0 Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003. 15.0% > $14,600 15.0% > $7,300 15.0% > $7,300 15.0% > $10,450 25.0% > $59,400 25.0% > $29,700 25.0% > $29,700 25.0% > $39,800 28.0% > $119,950 28.0% > $59,975 28.0% > $71,950 28.0% > $102,800 33.0% > $182,800 33.0% > $91,400 33.0% > $150,150 33.0% > $166,450 35.0% > $326,450 35.0% > $163,225 35.0% > $326,450 35.0% > $326,450 2004 10.0% > $0 10.0% > $0 10.0% > $0 10.0% > $0 Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003. 15.0% > $14,300 15.0% > $7,150 15.0% > $7,150 15.0% > $10,200 25.0% > $58,100 25.0% > $29,050 25.0% > $29,050 25.0% > $38,900 28.0% > $117,250 28.0% > $58,625 28.0% > $70,350 28.0% > $100,500 33.0% > $178,650 33.0% > $89,325 33.0% > $146,750 33.0% > $162,700 35.0% > $319,100 35.0% > $159,550 35.0% > $319,100 35.0% > $319,500 2003 10.0% > $0 10.0% > $0 10.0% > $0 10.0% > $0 Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003. 15.0% > $14,000 15.0% > $7,000 15.0% > $7,000 15.0% > $10,000 25.0% > $56,800 25.0% > $23,725 25.0% > $28,400 25.0% > $38,050 28.0% > $114,650 28.0% > $57,325 28.0% > $68,800 28.0% > $98,250 33.0% > $174,700 33.0% > $87,350 33.0% > $143,500 33.0% > $159,100 35.0% > $311,950 35.0% > $155,975 35.0% > $311,950 35.0% > $311,950 2002 10.0% > $0 10.0% > $0 10.0% > $0 10.0% > $0 Last law to change rates was the Economic Growth and Tax Relief Reconciliation Act of 2001. 15.0% > $12,000 15.0% > $6,000 15.0% > $6,000 15.0% > $10,000 27.0% > $46,700 27.0% > $23,350 27.0% > $27,950 27.0% > $37,450 30.0% > $112,850 30.0% > $56,425 30.0% > $67,700 30.0% > $96,700 35.0% > $171,950 35.0% > $85,975 35.0% > $141,250 35.0% > $156,600 38.6% > $307,050 38.6% > $153,525 38.6% > $307,050 38.6% > $307,050 2001 15.0% > $0 15.0% > $0 15.0% > $0 15.0% > $0 Last law to change rates was the Economic Growth and Tax Relief Reconciliation Act of 2001. 27.5% > $45,200 27.5% > $22,600 27.5% > $27,050 27.5% > $36,250 30.5% > $109,250 30.5% > $54,625 30.5% > $65,550 30.5% > $93,650 35.5% > $166,500 35.5% > $83,250 35.5% > $136,750 35.5% > $151,650 39.1% > $297,350 39.1% > $148,675 39.1% > $297,350 39.1% > $297,350 2000 15.0% > $0 15.0% > $0 15.0% > $0 15.0% > $0 Last law to change rates was the Omnibus Budget Reconciliation Act of 1993. 28.0% > $43,850 28.0% > $21,925 28.0% > $26,250 28.0% > $35,150 31.0% > $105,950 31.0% > $52,975 31.0% > $63,550 31.0% > $90,800 36.0% > $161,450 36.0% > $80,725 36.0% > $132,600 36.0% > $147,050 39.6% > $288,350 39.6% > $144,175 39.6% > $288,350 39.6% > $288,350 1999 15.0% > $0 15.0% > $0 15.0% > $0 15.0% > $0 Last law to change rates was the Omnibus Budget Reconciliation Act of 1993. 28.0% > $43,050 28.0% > $21,525 28.0% > $25,750 28.0% > $34,550 31.0% > $104,050 31.0% > $52,025 31.0% > $62,450 31.0% > $89,150 36.0% > $158,550 36.0% > $79,275 36.0% > $130,250 36.0% > $144,400 39.6% > $283,150 39.6% > $141,575 39.6% > $283,150 39.6% > $283,150 1998 15.0% > $0 15.0% > $0 15.0% > $0 15.0% > $0 Last law to change rates was the Omnibus Budget Reconciliation Act of 1993. 28.0% > $42,350 28.0% > $21,175 28.0% > $25,350 28.0% > $33,950 31.0% > $102,300 31.0% > $51,150 31.0% > $61,400 31.0% > $87,700 36.0% > $155,950 36.0% > $77,975 36.0% > $128,100 36.0% > $142,000 39.6% > $278,450 39.6% > $139,225 39.6% > $278,450 39.6% > $278,450 1997 15.0% > $0 15.0% > $0 15.0% > $0 15.0% > $0 Last law to change rates was the Omnibus Budget Reconciliation Act of 1993. 28.0% > $41,200 28.0% > $20,600 28.0% > $24,650 28.0% > $33,050 31.0% > $99,600 31.0% > $49,800 31.0% > $59,750 31.0% > $85,350 36.0% > $151,750 36.0% > $75,875 36.0% > $124,650 36.0% > $138,200 39.6% > $271,050 39.6% > $135,525 39.6% > $271,050 39.6% > $271,050 1996 15.0% > $0 15.0% > $0 15.0% > $0 15.0% > $0 Last law to change rates was the Omnibus Budget Reconciliation Act of 1993. 28.0% > $40,100 28.0% > $20,050 28.0% > $24,000 28.0% > $32,150 31.0% > $96,900 31.0% > $48,450 31.0% > $58,150 31.0% > $83,050 36.0% > $147,700 36.0% > $73,850 36.0% > $121,300 36.0% > $134,500 39.6% > $263,750 39.6% > $131,875 39.6% > $263,750 39.6% > $263,750 1995 15.0% > $0 15.0% > $0 15.0% > $0 15.0% > $0 Last law to change rates was the Omnibus Budget Reconciliation Act of 1993. 28.0% > $39,000 28.0% > $19,500 28.0% > $23,350 28.0% > $31,250 31.0% > $94,250 31.0% > $47,125 31.0% > $56,550 31.0% > $80,750 36.0% > $143,600 36.0% > $71,800 36.0% > $117,950 36.0% > $130,800 39.6% > $256,500 39.6% > $128,250 39.6% > $256,500 39.6% > $256,500 1994 15.0% > $0 15.0% > $0 15.0% > $0 15.0% > $0 Last law to change rates was the Omnibus Budget Reconciliation Act of 1993. 28.0% > $38,000 28.0% > $19,000 28.0% > $22,750 28.0% > $30,500 31.0% > $91,850 31.0% > $45,925 31.0% > $55,100 31.0% > $78,700 36.0% > $140,000 36.0% > $70,000 36.0% > $115,000 36.0% > $127,500 39.6% > $250,000 39.6% > $125,000 39.6% > $250,000 39.6% > $250,000 1993 15.0% > $0 15.0% > $0 15.0% > $0 15.0% > $0 Last law to change rates was the Omnibus Budget Reconciliation Act of 1993. 28.0% > $36,900 28.0% > $18,450 28.0% > $22,100 28.0% > $29,600 31.0% > $89,150 31.0% > $44,575 31.0% > $53,500 31.0% > $76,400 36.0% > $140,000 36.0% > $70,000 36.0% > $115,000 36.0% > $127,500 39.6% > $250,000 39.6% > $125,000 39.6% > $250,000 39.6% > $250,000 1992 15.0% > $0 15.0% > $0 15.0% > $0 15.0% > $0 Last law to change rates was the Omnibus Budget Reconciliation Act of 1990. 28.0% > $35,800 28.0% > $17,900 28.0% > $21,450 28.0% > $28,750 31.0% > $86,500 31.0% > $43,250 31.0% > $51,900 31.0% > $74,150 1991 15.0% > $0 15.0% > $0 15.0% > $0 15.0% > $0 Last law to change rates was the Omnibus Budget Reconciliation Act of 1990. 28.0% > $34,000 28.0% > $17,000 28.0% > $20,350 28.0% > $27,300 31.0% > $82,150 31.0% > $41,075 31.0% > $49,300 31.0% > $70,450 1990 15.0% > $0 15.0% > $0 15.0% > $0 15.0% > $0 Last law to change rates was the Tax Reform Act of 1986. 28.0% > $32,450 28.0% > $16,225 28.0% > $19,450 28.0% > $26,050 (a) A 33% “rate bubble” applied between $78,400 and $162,770 for married filing jointly, between $39,200 and $123,570 for married filing separately, between $47,050 and $97,620 for singles, and between $67,200 and $134,930 for heads of households, the purpose being to recapture the revenue that upper-income taxpayers had saved by applying the 15% rate. 1989 15.0% > $0 15.0% > $0 15.0% > $0 15.0% > $0 Last law to change rates was the Tax Reform Act of 1986. 28.0% > $30,950 28.0% > $15,475 28.0% > $18,550 28.0% > $24,850 (a) A 33% “rate bubble” applied between $74,850 and $155,320 for married filing jointly, between $37,425 and $117,895 for married filing separately, between $44,900 and $93,130 for singles, and between $64,200 and $128,810 for heads of households, the purpose being to recapture the revenue that upper-income taxpayers had saved by applying the 15% rate. 1988 15.0% > $0 15.0% > $0 15.0% > $0 15.0% > $0 Last law to change rates was the Tax Reform Act of 1986. 28.0% > $29,750 28.0% > $14,875 28.0% > $17,850 28.0% > $23,900 (a) A 33% “rate bubble” applied between $71,900 and $149,250 for married filing jointly, between $35,950 and $113,300 for married filing separately, between $43,150 and $89,560 for singles, and between $61,650 and $123,790 for heads of households, the purpose being to recapture the revenue that upper-income taxpayers had saved by applying the 15% rate. 1987 11.0% > $0 11.0% > $0 11.0% > $0 11.0% > $0 Last law to change rates was the Tax Reform Act of 1986. 15.0% > $3,000 15.0% > $1,500 15.0% > $1,800 15.0% > $2,500 28.0% > $28,000 28.0% > $14,000 28.0% > $16,800 28.0% > $23,000 35.0% > $45,000 35.0% > $22,500 35.0% > $27,000 35.0% > $38,000 38.5% > $90,000 38.5% > $45,000 38.5% > $54,000 38.5% > $80,000 1986 0.0% > $0 0.0% > $0 0.0% > $0 0.0% > $0 Last law to change rates was the Tax Reform Act of 1986. 11.0% > $3,670 11.0% > $1,835 11.0% > $2,480 11.0% > $2,480 12.0% > $5,940 12.0% > $2,970 12.0% > $3,670 12.0% > $4,750 14.0% > $8,200 14.0% > $4,100 14.0% > $4,750 14.0% > $7,010 16.0% > $12,840 16.0% > $6,420 15.0% > $7,010 17.0% > $9,390 18.0% > $17,270 18.0% > $8,635 16.0% > $9,170 18.0% > $12,730 22.0% > $21,800 22.0% > $10,900 18.0% > $11,650 20.0% > $16,190 25.0% > $26,550 25.0% > $13,275 20.0% > $13,920 24.0% > $19,640 28.0% > $32,270 28.0% > $16,135 23.0% > $16,190 28.0% > $25,360 33.0% > $37,980 33.0% > $18,990 26.0% > $19,640 32.0% > $31,080 38.0% > $49,420 38.0% > $24,710 30.0% > $25,360 35.0% > $36,800 42.0% > $64,750 42.0% > $32,375 34.0% > $31,080 42.0% > $48,240 45.0% > $92,370 45.0% > $46,185 38.0% > $36,800 45.0% > $65,390 49.0% > $118,050 49.0% > $59,025 42.0% > $44,780 48.0% > $88,270 50.0% > $175,250 50.0% > $87,625 48.0% > $59,670 50.0% > $116,870 50.0% > $88,270 1985 0.0% > $0 0.0% > $0 0.0% > $0 0.0% > $0 Last law to change rates was the Tax Reform Act of 1984. 11.0% > $3,540 11.0% > $1,770 11.0% > $2,390 11.0% > $2,390 12.0% > $5,720 12.0% > $2,860 12.0% > $3,540 12.0% > $4,580 14.0% > $7,910 14.0% > $3,955 14.0% > $4,580 14.0% > $6,760 16.0% > $12,390 16.0% > $6,195 15.0% > $6,760 17.0% > $9,050 18.0% > $16,650 18.0% > $8,325 16.0% > $8,850 18.0% > $12,280 22.0% > $21,020 22.0% > $10,510 18.0% > $11,240 20.0% > $15,610 25.0% > $25,600 25.0% > $12,800 20.0% > $13,430 24.0% > $18,940 28.0% > $31,120 28.0% > $15,560 23.0% > $15,610 28.0% > $24,460 33.0% > $36,630 33.0% > $18,315 26.0% > $18,940 32.0% > $29,970 38.0% > $47,670 38.0% > $23,835 30.0% > $24,460 35.0% > $35,490 42.0% > $62,450 42.0% > $31,225 34.0% > $29,970 42.0% > $46,520 45.0% > $89,090 45.0% > $44,545 38.0% > $35,490 45.0% > $63,070 49.0% > $113,860 49.0% > $56,930 42.0% > $43,190 48.0% > $85,130 50.0% > $169,020 50.0% > $84,510 48.0% > $57,550 50.0% > $112,720 50.0% > $85,130 1984 0.0% > $0 0.0% > $0 0.0% > $0 0.0% > $0 Pursuant to the Economic Recovery Tax Act of 1981, for tax years beginning after December 31, 1984, each tax bracket is adjusted for inflation except in the first year after a new law changes it. Last law to change rates was the Tax Reform Act of 1984. 11.0% > $3,400 11.0% > $1,700 11.0% > $2,300 11.0% > $2,300 12.0% > $5,500 12.0% > $2,750 12.0% > $3,400 12.0% > $4,400 14.0% > $7,600 14.0% > $3,800 14.0% > $4,400 14.0% > $6,500 16.0% > $11,900 16.0% > $5,950 15.0% > $6,500 17.0% > $8,700 18.0% > $16,000 18.0% > $8,000 16.0% > $8,500 18.0% > $11,800 22.0% > $20,200 22.0% > $10,100 18.0% > $10,800 20.0% > $15,000 25.0% > $24,600 25.0% > $12,300 20.0% > $12,900 24.0% > $18,200 28.0% > $29,900 28.0% > $14,950 23.0% > $15,000 28.0% > $23,500 33.0% > $35,200 33.0% > $17,600 26.0% > $18,200 32.0% > $28,800 38.0% > $45,800 38.0% > $22,900 30.0% > $23,500 35.0% > $34,100 42.0% > $60,000 42.0% > $30,000 34.0% > $28,800 42.0% > $44,700 45.0% > $85,600 45.0% > $42,800 38.0% > $34,100 45.0% > $60,600 49.0% > $109,400 49.0% > $54,700 42.0% > $41,500 48.0% > $81,800 50.0% > $162,400 50.0% > $81,200 48.0% > $55,300 50.0% > $108,300 50.0% > $81,800 1983 0.0% > $0 0.0% > $0 0.0% > $0 0.0% > $0 Last law to change rates was the Tax Equity and Fiscal Responsibility Act of 1982 11.0% > $3,400 11.0% > $1,700 11.0% > $2,300 11.0% > $2,300 13.0% > $5,500 13.0% > $2,750 13.0% > $3,400 13.0% > $4,400 15.0% > $7,600 15.0% > $3,800 15.0% > $4,400 15.0% > $6,500 17.0% > $11,900 17.0% > $5,950 17.0% > $8,500 18.0% > $8,700 19.0% > $16,000 19.0% > $8,000 19.0% > $10,800 19.0% > $11,800 23.0% > $20,200 23.0% > $10,100 21.0% > $12,900 21.0% > $15,000 26.0% > $24,600 26.0% > $12,300 24.0% > $15,000 25.0% > $18,200 30.0% > $29,900 30.0% > $14,950 28.0% > $18,200 29.0% > $23,500 35.0% > $35,200 35.0% > $17,600 32.0% > $23,500 34.0% > $28,800 40.0% > $45,800 40.0% > $22,900 36.0% > $28,800 37.0% > $34,100 44.0% > $60,000 44.0% > $30,000 40.0% > $34,100 44.0% > $44,700 48.0% > $85,600 48.0% > $42,800 45.0% > $41,500 48.0% > $60,600 50.0% > $109,400 50.0% > $54,700 50.0% > $55,300 50.0% > $81,800 1982 0.0% > $0 0.0% > $0 0.0% > $0 0.0% > $0 Last law to change rates was the Tax Equity and Fiscal Responsibility Act of 1982. 12.0% > $3,400 12.0% > $1,700 12.0% > $2,300 12.0% > $2,300 14.0% > $5,500 14.0% > $2,750 14.0% > $3,400 14.0% > $4,400 16.0% > $7,600 16.0% > $3,800 16.0% > $4,400 16.0% > $6,500 19.0% > $11,900 19.0% > $5,950 17.0% > $6,500 20.0% > $8,700 22.0% > $16,000 22.0% > $8,000 19.0% > $8,500 22.0% > $11,800 25.0% > $20,200 25.0% > $10,100 22.0% > $10,800 23.0% > $15,000 29.0% > $24,600 29.0% > $12,300 23.0% > $12,900 28.0% > $18,200 33.0% > $29,900 33.0% > $14,950 27.0% > $15,000 32.0% > $23,500 39.0% > $35,200 39.0% > $17,600 31.0% > $18,200 38.0% > $28,800 44.0% > $45,800 44.0% > $22,900 35.0% > $23,500 41.0% > $34,100 49.0% > $60,000 49.0% > $30,000 40.0% > $28,800 49.0% > $44,700 50.0% > $85,600 50.0% > $42,800 44.0% > $34,100 50.0% > $60,600 50.0% > $41,500 1981 0.0% > $0 0.0% > $0 0.0% > $0 0.0% > $0 Last law to change rates was the Economic Recovery Tax Act of 1981. 14.0% > $3,400 14.0% > $1,700 14.0% > $2,300 14.0% > $2,300 16.0% > $5,500 16.0% > $2,750 16.0% > $3,400 16.0% > $4,400 18.0% > $7,600 18.0% > $3,800 18.0% > $4,400 18.0% > $6,500 21.0% > $11,900 21.0% > $5,950 19.0% > $6,500 22.0% > $8,700 24.0% > $16,000 24.0% > $8,000 21.0% > $8,500 24.0% > $11,800 28.0% > $20,200 28.0% > $10,100 24.0% > $10,800 26.0% > $15,000 32.0% > $24,600 32.0% > $12,300 26.0% > $12,900 31.0% > $18,200 37.0% > $29,900 37.0% > $14,950 30.0% > $15,000 36.0% > $23,500 43.0% > $35,200 43.0% > $17,600 34.0% > $18,200 42.0% > $28,800 49.0% > $45,800 49.0% > $22,900 39.0% > $23,500 46.0% > $34,100 54.0% > $60,000 54.0% > $30,000 44.0% > $28,800 54.0% > $44,700 59.0% > $85,600 59.0% > $42,800 49.0% > $34,100 59.0% > $60,600 64.0% > $109,400 64.0% > $54,700 55.0% > $41,500 63.0% > $81,800 68.0% > $162,400 68.0% > $81,200 63.0% > $55,300 68.0% > $108,300 70.0% > $215,400 70.0% > $107,700 68.0% > $81,800 70.0% > $161,300 70.0% > $108,300 1980 0.0% > $0 0.0% > $0 0.0% > $0 0.0% > $0 Last law to change rates was the Revenue Act of 1978. 14.0% > $3,400 14.0% > $1,700 14.0% > $2,300 14.0% > $2,300 16.0% > $5,500 16.0% > $2,750 16.0% > $3,400 16.0% > $4,400 18.0% > $7,600 18.0% > $3,800 18.0% > $4,400 18.0% > $6,500 21.0% > $11,900 21.0% > $5,950 19.0% > $6,500 22.0% > $8,700 24.0% > $16,000 24.0% > $8,000 21.0% > $8,500 24.0% > $11,800 28.0% > $20,200 28.0% > $10,100 24.0% > $10,800 26.0% > $15,000 32.0% > $24,600 32.0% > $12,300 26.0% > $12,900 31.0% > $18,200 37.0% > $29,900 37.0% > $14,950 30.0% > $15,000 36.0% > $23,500 43.0% > $35,200 43.0% > $17,600 34.0% > $18,200 42.0% > $28,800 49.0% > $45,800 49.0% > $22,900 39.0% > $23,500 46.0% > $34,100 54.0% > $60,000 54.0% > $30,000 44.0% > $28,800 54.0% > $44,700 59.0% > $85,600 59.0% > $42,800 49.0% > $34,100 59.0% > $60,600 64.0% > $109,400 64.0% > $54,700 55.0% > $41,500 63.0% > $81,800 68.0% > $162,400 68.0% > $81,200 63.0% > $55,300 68.0% > $108,300 70.0% > $215,400 70.0% > $107,700 68.0% > $81,800 70.0% > $161,300 70.0% > $108,300 1979 0.0% > $0 0.0% > $0 0.0% > $0 0.0% > $0 Last law to change rates was the Revenue Act of 1978. 14.0% > $3,400 14.0% > $1,700 14.0% > $2,300 14.0% > $2,300 16.0% > $5,500 16.0% > $2,750 16.0% > $3,400 16.0% > $4,400 18.0% > $7,600 18.0% > $3,800 18.0% > $4,400 18.0% > $6,500 21.0% > $11,900 21.0% > $5,950 19.0% > $6,500 22.0% > $8,700 24.0% > $16,000 24.0% > $8,000 21.0% > $8,500 24.0% > $11,800 28.0% > $20,200 28.0% > $10,100 24.0% > $10,800 26.0% > $15,000 32.0% > $24,600 32.0% > $12,300 26.0% > $12,900 31.0% > $18,200 37.0% > $29,900 37.0% > $14,950 30.0% > $15,000 36.0% > $23,500 43.0% > $35,200 43.0% > $17,600 34.0% > $18,200 42.0% > $28,800 49.0% > $45,800 49.0% > $22,900 39.0% > $23,500 46.0% > $34,100 54.0% > $60,000 54.0% > $30,000 44.0% > $28,800 54.0% > $44,700 59.0% > $85,600 59.0% > $42,800 49.0% > $34,100 59.0% > $60,600 64.0% > $109,400 64.0% > $54,700 55.0% > $41,500 63.0% > $81,800 68.0% > $162,400 68.0% > $81,200 63.0% > $55,300 68.0% > $108,300 70.0% > $215,400 70.0% > $107,700 68.0% > $81,800 70.0% > $161,300 70.0% > $108,300 1978 0.0% > $0 0.0% > $0 0.0% > $0 0.0% > $0 Last law to change rates was the Revenue Act of 1978. 14.0% > $3,200 14.0% > $1,600 14.0% > $2,200 14.0% > $2,200 15.0% > $4,200 15.0% > $2,100 15.0% > $2,700 16.0% > $3,200 16.0% > $5,200 16.0% > $2,600 16.0% > $3,200 18.0% > $4,200 17.0% > $6,200 17.0% > $3,100 17.0% > $3,700 19.0% > $6,200 19.0% > $7,200 19.0% > $3,600 19.0% > $4,200 22.0% > $8,200 22.0% > $11,200 22.0% > $5,600 21.0% > $6,200 23.0% > $10,200 25.0% > $15,200 25.0% > $7,600 24.0% > $8,200 25.0% > $12,200 28.0% > $19,200 28.0% > $9,500 25.0% > $10,200 27.0% > $14,200 32.0% > $23,200 32.0% > $11,600 27.0% > $12,200 28.0% > $16,200 36.0% > $27,200 36.0% > $13,600 29.0% > $14,200 31.0% > $18,200 49.0% > $31,200 39.0% > $15,600 31.0% > $16,200 32.0% > $20,200 42.0% > $35,200 42.0% > $17,600 34.0% > $18,200 35.0% > $22,200 45.0% > $39,200 45.0% > $19,600 36.0% > $20,200 36.0% > $24,200 48.0% > $43,200 48.0% > $21,600 38.0% > $22,200 38.0% > $26,200 50.0% > $47,200 50.0% > $23,600 40.0% > $24,200 41.0% > $28,200 53.0% > $55,200 53.0% > $27,300 45.0% > $28,200 42.0% > $30,200 55.0% > $67,200 55.0% > $33,600 50.0% > $34,200 45.0% > $34,200 58.0% > $79,200 58.0% > $39,600 55.0% > $40,200 48.0% > $38,200 60.0% > $91,200 60.0% > $45,600 60.0% > $46,200 51.0% > $40,200 62.0% > $103,200 62.0% > $51,600 62.0% > $52,200 52.0% > $42,200 64.0% > $123,200 64.0% > $61,600 64.0% > $62,200 55.0% > $46,200 66.0% > $143,200 66.0% > $71,600 66.0% > $72,200 56.0% > $52,200 68.0% > $163,200 68.0% > $81,600 68.0% > $82,200 58.0% > $54,200 69.0% > $183,200 69.0% > $91,600 69.0% > $92,200 59.0% > $66,200 70.0% > $203,200 70.0% > $101,600 70.0% > $102,200 61.0% > $72,200 62.0% > $78,200 63.0% > $82,200 64.0% > $90,200 66.0% > $102,200 67.0% > $122,200 68.0% > $142,200 69.0% > $162,200 70.0% > $182,200 1977 0.0% > $0 0.0% > $0 0.0% > $0 0.0% > $0 Last law to change rates was the Tax Reduction and Simplification Act of 1977 14.0% > $3,200 14.0% > $1,600 14.0% > $2,200 14.0% > $2,200 15.0% > $4,200 15.0% > $2,100 15.0% > $2,700 16.0% > $3,200 16.0% > $5,200 16.0% > $2,600 16.0% > $3,200 18.0% > $4,200 17.0% > $6,200 17.0% > $3,100 17.0% > $3,700 19.0% > $6,200 19.0% > $7,200 19.0% > $3,600 19.0% > $4,200 22.0% > $8,200 22.0% > $11,200 22.0% > $5,600 21.0% > $6,200 23.0% > $10,200 25.0% > $15,200 25.0% > $7,600 24.0% > $8,200 25.0% > $12,200 28.0% > $19,200 28.0% > $9,500 25.0% > $10,200 27.0% > $14,200 32.0% > $23,200 32.0% > $11,600 27.0% > $12,200 28.0% > $16,200 36.0% > $27,200 36.0% > $13,600 29.0% > $14,200 31.0% > $18,200 39.0% > $31,200 39.0% > $15,600 31.0% > $16,200 32.0% > $20,200 42.0% > $35,200 42.0% > $17,600 34.0% > $18,200 35.0% > $22,200 45.0% > $39,200 45.0% > $19,600 36.0% > $20,200 36.0% > $24,200 48.0% > $43,200 48.0% > $21,600 38.0% > $22,200 38.0% > $26,200 50.0% > $47,200 50.0% > $23,600 40.0% > $24,200 41.0% > $28,200 53.0% > $55,200 53.0% > $27,300 45.0% > $28,200 42.0% > $30,200 55.0% > $67,200 55.0% > $33,600 50.0% > $34,200 45.0% > $34,200 58.0% > $79,200 58.0% > $39,600 55.0% > $40,200 48.0% > $38,200 60.0% > $91,200 60.0% > $45,600 60.0% > $46,200 51.0% > $40,200 62.0% > $103,200 62.0% > $51,600 62.0% > $52,200 52.0% > $42,200 64.0% > $123,200 64.0% > $61,600 64.0% > $62,200 55.0% > $46,200 66.0% > $143,200 66.0% > $71,600 66.0% > $72,200 56.0% > $52,200 68.0% > $163,200 68.0% > $81,600 68.0% > $82,200 58.0% > $54,200 69.0% > $183,200 69.0% > $91,600 69.0% > $92,200 59.0% > $66,200 70.0% > $203,200 70.0% > $101,600 70.0% > $102,200 61.0% > $72,200 62.0% > $78,200 63.0% > $82,200 64.0% > $90,200 66.0% > $102,200 67.0% > $122,200 68.0% > $142,200 69.0% > $162,200 70.0% > $182,200 1976 14.0% > $0 14.0% > $0 14.0% > $0 14.0% > $0 Last law to change rates was the Tax Reform Act of 1976. 15.0% > $1,000 15.0% > $500 15.0% > $500 16.0% > $1,000 16.0% > $2,000 16.0% > $1,000 16.0% > $1,000 18.0% > $2,000 17.0% > $3,000 17.0% > $1,500 17.0% > $1,500 19.0% > $4,000 19.0% > $4,000 19.0% > $2,000 19.0% > $2,000 22.0% > $6,000 22.0% > $8,000 22.0% > $4,000 22.0% > $4,000 23.0% > $8,000 25.0% > $12,000 25.0% > $6,000 25.0% > $6,000 25.0% > $10,000 28.0% > $16,000 28.0% > $8,000 28.0% > $8,000 27.0% > $12,000 32.0% > $20,000 32.0% > $10,000 32.0% > $10,000 28.0% > $14,000 36.0% > $24,000 36.0% > $12,000 36.0% > $12,000 31.0% > $16,000 39.0% > $28,000 39.0% > $14,000 39.0% > $14,000 32.0% > $18,000 42.0% > $32,000 42.0% > $16,000 42.0% > $16,000 35.0% > $20,000 45.0% > $36,000 45.0% > $18,000 45.0% > $18,000 36.0% > $22,000 48.0% > $40,000 48.0% > $20,000 48.0% > $20,000 38.0% > $24,000 50.0% > $44,000 50.0% > $22,000 50.0% > $22,000 41.0% > $26,000 53.0% > $52,000 53.0% > $26,000 53.0% > $26,000 42.0% > $28,000 55.0% > $64,000 55.0% > $32,000 55.0% > $32,000 45.0% > $32,000 58.0% > $76,000 58.0% > $38,000 58.0% > $38,000 48.0% > $36,000 60.0% > $88,000 60.0% > $44,000 60.0% > $44,000 51.0% > $38,000 62.0% > $100,000 62.0% > $50,000 62.0% > $50,000 52.0% > $40,000 64.0% > $120,000 64.0% > $60,000 64.0% > $60,000 55.0% > $44,000 66.0% > $140,000 66.0% > $70,000 66.0% > $70,000 56.0% > $50,000 68.0% > $160,000 68.0% > $80,000 68.0% > $80,000 58.0% > $52,000 69.0% > $180,000 69.0% > $90,000 69.0% > $90,000 59.0% > $64,000 70.0% > $200,000 70.0% > $100,000 70.0% > $100,000 61.0% > $70,000 62.0% > $76,000 63.0% > $80,000 64.0% > $88,000 66.0% > $100,000 67.0% > $120,000 68.0% > $140,000 69.0% > $160,000 70.0% > $180,000 1975 14.0% > $0 14.0% > $0 14.0% > $0 14.0% > $0 Last law to change rates was the Tax Reform Act of 1969 15.0% > $1,000 15.0% > $500 15.0% > $500 16.0% > $1,000 16.0% > $2,000 16.0% > $1,000 16.0% > $1,000 18.0% > $2,000 17.0% > $3,000 17.0% > $1,500 17.0% > $1,500 19.0% > $4,000 19.0% > $4,000 19.0% > $2,000 19.0% > $2,000 22.0% > $6,000 22.0% > $8,000 22.0% > $4,000 22.0% > $4,000 23.0% > $8,000 25.0% > $12,000 25.0% > $6,000 25.0% > $6,000 25.0% > $10,000 28.0% > $16,000 28.0% > $8,000 28.0% > $8,000 27.0% > $12,000 32.0% > $20,000 32.0% > $10,000 32.0% > $10,000 28.0% > $14,000 36.0% > $24,000 36.0% > $12,000 36.0% > $12,000 31.0% > $16,000 39.0% > $28,000 39.0% > $14,000 39.0% > $14,000 32.0% > $18,000 42.0% > $32,000 42.0% > $16,000 42.0% > $16,000 35.0% > $20,000 45.0% > $36,000 45.0% > $18,000 45.0% > $18,000 36.0% > $22,000 48.0% > $40,000 48.0% > $20,000 48.0% > $20,000 38.0% > $24,000 50.0% > $44,000 50.0% > $22,000 50.0% > $22,000 41.0% > $26,000 53.0% > $52,000 53.0% > $26,000 53.0% > $26,000 42.0% > $28,000 55.0% > $64,000 55.0% > $32,000 55.0% > $32,000 45.0% > $32,000 58.0% > $76,000 58.0% > $38,000 58.0% > $38,000 48.0% > $36,000 60.0% > $88,000 60.0% > $44,000 60.0% > $44,000 51.0% > $38,000 62.0% > $100,000 62.0% > $50,000 62.0% > $50,000 52.0% > $40,000 64.0% > $120,000 64.0% > $60,000 64.0% > $60,000 55.0% > $44,000 66.0% > $140,000 66.0% > $70,000 66.0% > $70,000 56.0% > $50,000 68.0% > $160,000 68.0% > $80,000 68.0% > $80,000 58.0% > $52,000 69.0% > $180,000 69.0% > $90,000 69.0% > $90,000 59.0% > $64,000 70.0% > $200,000 70.0% > $100,000 70.0% > $100,000 61.0% > $70,000 62.0% > $76,000 63.0% > $80,000 64.0% > $88,000 66.0% > $100,000 67.0% > $120,000 68.0% > $140,000 69.0% > $160,000 70.0% > $180,000 1974 14.0% > $0 14.0% > $0 14.0% > $0 14.0% > $0 Last law to change rates was the Tax Reform Act of 1969 15.0% > $1,000 15.0% > $500 15.0% > $500 16.0% > $1,000 16.0% > $2,000 16.0% > $1,000 16.0% > $1,000 18.0% > $2,000 17.0% > $3,000 17.0% > $1,500 17.0% > $1,500 19.0% > $4,000 19.0% > $4,000 19.0% > $2,000 19.0% > $2,000 22.0% > $6,000 22.0% > $8,000 22.0% > $4,000 22.0% > $4,000 23.0% > $8,000 25.0% > $12,000 25.0% > $6,000 25.0% > $6,000 25.0% > $10,000 28.0% > $16,000 28.0% > $8,000 28.0% > $8,000 27.0% > $12,000 32.0% > $20,000 32.0% > $10,000 32.0% > $10,000 28.0% > $14,000 36.0% > $24,000 36.0% > $12,000 36.0% > $12,000 31.0% > $16,000 39.0% > $28,000 39.0% > $14,000 39.0% > $14,000 32.0% > $18,000 42.0% > $32,000 42.0% > $16,000 42.0% > $16,000 35.0% > $20,000 45.0% > $36,000 45.0% > $18,000 45.0% > $18,000 36.0% > $22,000 48.0% > $40,000 48.0% > $20,000 48.0% > $20,000 38.0% > $24,000 50.0% > $44,000 50.0% > $22,000 50.0% > $22,000 41.0% > $26,000 53.0% > $52,000 53.0% > $26,000 53.0% > $26,000 42.0% > $28,000 55.0% > $64,000 55.0% > $32,000 55.0% > $32,000 45.0% > $32,000 58.0% > $76,000 58.0% > $38,000 58.0% > $38,000 48.0% > $36,000 60.0% > $88,000 60.0% > $44,000 60.0% > $44,000 51.0% > $38,000 62.0% > $100,000 62.0% > $50,000 62.0% > $50,000 52.0% > $40,000 64.0% > $120,000 64.0% > $60,000 64.0% > $60,000 55.0% > $44,000 66.0% > $140,000 66.0% > $70,000 66.0% > $70,000 56.0% > $50,000 68.0% > $160,000 68.0% > $80,000 68.0% > $80,000 58.0% > $52,000 69.0% > $180,000 69.0% > $90,000 69.0% > $90,000 59.0% > $64,000 70.0% > $200,000 70.0% > $100,000 70.0% > $100,000 61.0% > $70,000 62.0% > $76,000 63.0% > $80,000 64.0% > $88,000 66.0% > $100,000 67.0% > $120,000 68.0% > $140,000 69.0% > $160,000 70.0% > $180,000 1973 14.0% > $0 14.0% > $0 14.0% > $0 14.0% > $0 Last law to change rates was the Tax Reform Act of 1969 15.0% > $1,000 15.0% > $500 15.0% > $500 16.0% > $1,000 16.0% > $2,000 16.0% > $1,000 16.0% > $1,000 18.0% > $2,000 17.0% > $3,000 17.0% > $1,500 17.0% > $1,500 19.0% > $4,000 19.0% > $4,000 19.0% > $2,000 19.0% > $2,000 22.0% > $6,000 22.0% > $8,000 22.0% > $4,000 22.0% > $4,000 23.0% > $8,000 25.0% > $12,000 25.0% > $6,000 25.0% > $6,000 25.0% > $10,000 28.0% > $16,000 28.0% > $8,000 28.0% > $8,000 27.0% > $12,000 32.0% > $20,000 32.0% > $10,000 32.0% > $10,000 28.0% > $14,000 36.0% > $24,000 36.0% > $12,000 36.0% > $12,000 31.0% > $16,000 39.0% > $28,000 39.0% > $14,000 39.0% > $14,000 32.0% > $18,000 42.0% > $32,000 42.0% > $16,000 42.0% > $16,000 35.0% > $20,000 45.0% > $36,000 45.0% > $18,000 45.0% > $18,000 36.0% > $22,000 48.0% > $40,000 48.0% > $20,000 48.0% > $20,000 38.0% > $24,000 50.0% > $44,000 50.0% > $22,000 50.0% > $22,000 41.0% > $26,000 53.0% > $52,000 53.0% > $26,000 53.0% > $26,000 42.0% > $28,000 55.0% > $64,000 55.0% > $32,000 55.0% > $32,000 45.0% > $32,000 58.0% > $76,000 58.0% > $38,000 58.0% > $38,000 48.0% > $36,000 60.0% > $88,000 60.0% > $44,000 60.0% > $44,000 51.0% > $38,000 62.0% > $100,000 62.0% > $50,000 62.0% > $50,000 52.0% > $40,000 64.0% > $120,000 64.0% > $60,000 64.0% > $60,000 55.0% > $44,000 66.0% > $140,000 66.0% > $70,000 66.0% > $70,000 56.0% > $50,000 68.0% > $160,000 68.0% > $80,000 68.0% > $80,000 58.0% > $52,000 69.0% > $180,000 69.0% > $90,000 69.0% > $90,000 59.0% > $64,000 70.0% > $200,000 70.0% > $100,000 70.0% > $100,000 61.0% > $70,000 62.0% > $76,000 63.0% > $80,000 64.0% > $88,000 66.0% > $100,000 67.0% > $120,000 68.0% > $140,000 69.0% > $160,000 70.0% > $180,000 1972 14.0% > $0 14.0% > $0 14.0% > $0 14.0% > $0 Last law to change rates was the Tax Reform Act of 1969 15.0% > $1,000 15.0% > $500 15.0% > $500 16.0% > $1,000 16.0% > $2,000 16.0% > $1,000 16.0% > $1,000 18.0% > $2,000 17.0% > $3,000 17.0% > $1,500 17.0% > $1,500 19.0% > $4,000 19.0% > $4,000 19.0% > $2,000 19.0% > $2,000 22.0% > $6,000 22.0% > $8,000 22.0% > $4,000 22.0% > $4,000 23.0% > $8,000 25.0% > $12,000 25.0% > $6,000 25.0% > $6,000 25.0% > $10,000 28.0% > $16,000 28.0% > $8,000 28.0% > $8,000 27.0% > $12,000 32.0% > $20,000 32.0% > $10,000 32.0% > $10,000 28.0% > $14,000 36.0% > $24,000 36.0% > $12,000 36.0% > $12,000 31.0% > $16,000 39.0% > $28,000 39.0% > $14,000 39.0% > $14,000 32.0% > $18,000 42.0% > $32,000 42.0% > $16,000 42.0% > $16,000 35.0% > $20,000 45.0% > $36,000 45.0% > $18,000 45.0% > $18,000 36.0% > $22,000 48.0% > $40,000 48.0% > $20,000 48.0% > $20,000 38.0% > $24,000 50.0% > $44,000 50.0% > $22,000 50.0% > $22,000 41.0% > $26,000 53.0% > $52,000 53.0% > $26,000 53.0% > $26,000 42.0% > $28,000 55.0% > $64,000 55.0% > $32,000 55.0% > $32,000 45.0% > $32,000 58.0% > $76,000 58.0% > $38,000 58.0% > $38,000 48.0% > $36,000 60.0% > $88,000 60.0% > $44,000 60.0% > $44,000 51.0% > $38,000 62.0% > $100,000 62.0% > $50,000 62.0% > $50,000 52.0% > $40,000 64.0% > $120,000 64.0% > $60,000 64.0% > $60,000 55.0% > $44,000 66.0% > $140,000 66.0% > $70,000 66.0% > $70,000 56.0% > $50,000 68.0% > $160,000 68.0% > $80,000 68.0% > $80,000 58.0% > $52,000 69.0% > $180,000 69.0% > $90,000 69.0% > $90,000 59.0% > $64,000 70.0% > $200,000 70.0% > $100,000 70.0% > $100,000 61.0% > $70,000 62.0% > $76,000 63.0% > $80,000 64.0% > $88,000 66.0% > $100,000 67.0% > $120,000 68.0% > $140,000 69.0% > $160,000 70.0% > $180,000 1971 14.0% > $0 14.0% > $0 14.0% > $0 14.0% > $0 Last law to change rates was the Tax Reform Act of 1969 15.0% > $1,000 15.0% > $500 15.0% > $500 16.0% > $1,000 16.0% > $2,000 16.0% > $1,000 16.0% > $1,000 18.0% > $2,000 17.0% > $3,000 17.0% > $1,500 17.0% > $1,500 19.0% > $4,000 19.0% > $4,000 19.0% > $2,000 19.0% > $2,000 22.0% > $6,000 22.0% > $8,000 22.0% > $4,000 22.0% > $4,000 23.0% > $8,000 25.0% > $12,000 25.0% > $6,000 25.0% > $6,000 25.0% > $10,000 28.0% > $16,000 28.0% > $8,000 28.0% > $8,000 27.0% > $12,000 32.0% > $20,000 32.0% > $10,000 32.0% > $10,000 28.0% > $14,000 36.0% > $24,000 36.0% > $12,000 36.0% > $12,000 31.0% > $16,000 39.0% > $28,000 39.0% > $14,000 39.0% > $14,000 32.0% > $18,000 42.0% > $32,000 42.0% > $16,000 42.0% > $16,000 35.0% > $20,000 45.0% > $36,000 45.0% > $18,000 45.0% > $18,000 36.0% > $22,000 48.0% > $40,000 48.0% > $20,000 48.0% > $20,000 38.0% > $24,000 50.0% > $44,000 50.0% > $22,000 50.0% > $22,000 41.0% > $26,000 53.0% > $52,000 53.0% > $26,000 53.0% > $26,000 42.0% > $28,000 55.0% > $64,000 55.0% > $32,000 55.0% > $32,000 45.0% > $32,000 58.0% > $76,000 58.0% > $38,000 58.0% > $38,000 48.0% > $36,000 60.0% > $88,000 60.0% > $44,000 60.0% > $44,000 51.0% > $38,000 62.0% > $100,000 62.0% > $50,000 62.0% > $50,000 52.0% > $40,000 64.0% > $120,000 64.0% > $60,000 64.0% > $60,000 55.0% > $44,000 66.0% > $140,000 66.0% > $70,000 66.0% > $70,000 56.0% > $50,000 68.0% > $160,000 68.0% > $80,000 68.0% > $80,000 58.0% > $52,000 69.0% > $180,000 69.0% > $90,000 69.0% > $90,000 59.0% > $64,000 70.0% > $200,000 70.0% > $100,000 70.0% > $100,000 61.0% > $70,000 62.0% > $76,000 63.0% > $80,000 64.0% > $88,000 66.0% > $100,000 67.0% > $120,000 68.0% > $140,000 69.0% > $160,000 70.0% > $180,000 1970 14.0% > $0 14.0% > $0 14.0% > $0 14.0% > $0 Rates given here exclude the effect of a 2.5 percent surtax. Last law to change rates was the Tax Reform Act of 1969 15.0% > $1,000 15.0% > $500 15.0% > $500 16.0% > $1,000 16.0% > $2,000 16.0% > $1,000 16.0% > $1,000 18.0% > $2,000 17.0% > $3,000 17.0% > $1,500 17.0% > $1,500 20.0% > $4,000 19.0% > $4,000 19.0% > $2,000 19.0% > $2,000 22.0% > $6,000 22.0% > $8,000 22.0% > $4,000 22.0% > $4,000 25.0% > $8,000 25.0% > $12,000 25.0% > $6,000 25.0% > $6,000 27.0% > $10,000 28.0% > $16,000 28.0% > $8,000 28.0% > $8,000 31.0% > $12,000 32.0% > $20,000 32.0% > $10,000 32.0% > $10,000 32.0% > $14,000 36.0% > $24,000 36.0% > $12,000 36.0% > $12,000 35.0% > $16,000 39.0% > $28,000 39.0% > $14,000 39.0% > $14,000 36.0% > $18,000 42.0% > $32,000 42.0% > $16,000 42.0% > $16,000 40.0% > $20,000 45.0% > $36,000 45.0% > $18,000 45.0% > $18,000 41.0% > $22,000 48.0% > $40,000 48.0% > $20,000 48.0% > $20,000 43.0% > $24,000 50.0% > $44,000 50.0% > $22,000 50.0% > $22,000 45.0% > $26,000 53.0% > $52,000 53.0% > $26,000 53.0% > $26,000 46.0% > $28,000 55.0% > $64,000 55.0% > $32,000 55.0% > $32,000 48.0% > $32,000 58.0% > $76,000 58.0% > $38,000 58.0% > $38,000 50.0% > $36,000 60.0% > $88,000 60.0% > $44,000 60.0% > $44,000 52.0% > $38,000 62.0% > $100,000 62.0% > $50,000 62.0% > $50,000 53.0% > $40,000 64.0% > $120,000 64.0% > $60,000 64.0% > $60,000 55.0% > $44,000 66.0% > $140,000 66.0% > $70,000 66.0% > $70,000 56.0% > $50,000 68.0% > $160,000 68.0% > $80,000 68.0% > $80,000 58.0% > $52,000 69.0% > $180,000 69.0% > $90,000 69.0% > $90,000 59.0% > $64,000 70.0% > $200,000 70.0% > $100,000 70.0% > $100,000 61.0% > $70,000 62.0% > $76,000 63.0% > $80,000 64.0% > $88,000 66.0% > $100,000 67.0% > $120,000 68.0% > $140,000 69.0% > $160,000 70.0% > $180,000 1969 14.0% > $0 14.0% > $0 14.0% > $0 14.0% > $0 Rates given here exclude the effect of 10 percent surtax. Last law to change rates was the Tax Reform Act of 1969 15.0% > $1,000 15.0% > $500 15.0% > $500 16.0% > $1,000 16.0% > $2,000 16.0% > $1,000 16.0% > $1,000 18.0% > $2,000 17.0% > $3,000 17.0% > $1,500 17.0% > $1,500 20.0% > $4,000 19.0% > $4,000 19.0% > $2,000 19.0% > $2,000 22.0% > $6,000 22.0% > $8,000 22.0% > $4,000 22.0% > $4,000 25.0% > $8,000 25.0% > $12,000 25.0% > $6,000 25.0% > $6,000 27.0% > $10,000 28.0% > $16,000 28.0% > $8,000 28.0% > $8,000 31.0% > $12,000 32.0% > $20,000 32.0% > $10,000 32.0% > $10,000 32.0% > $14,000 36.0% > $24,000 36.0% > $12,000 36.0% > $12,000 35.0% > $16,000 39.0% > $28,000 39.0% > $14,000 39.0% > $14,000 36.0% > $18,000 42.0% > $32,000 42.0% > $16,000 42.0% > $16,000 40.0% > $20,000 45.0% > $36,000 45.0% > $18,000 45.0% > $18,000 41.0% > $22,000 48.0% > $40,000 48.0% > $20,000 48.0% > $20,000 43.0% > $24,000 50.0% > $44,000 50.0% > $22,000 50.0% > $22,000 45.0% > $26,000 53.0% > $52,000 53.0% > $26,000 53.0% > $26,000 46.0% > $28,000 55.0% > $64,000 55.0% > $32,000 55.0% > $32,000 48.0% > $32,000 58.0% > $76,000 58.0% > $38,000 58.0% > $38,000 50.0% > $36,000 60.0% > $88,000 60.0% > $44,000 60.0% > $44,000 52.0% > $38,000 62.0% > $100,000 62.0% > $50,000 62.0% > $50,000 53.0% > $40,000 64.0% > $120,000 64.0% > $60,000 64.0% > $60,000 55.0% > $44,000 66.0% > $140,000 66.0% > $70,000 66.0% > $70,000 56.0% > $50,000 68.0% > $160,000 68.0% > $80,000 68.0% > $80,000 58.0% > $52,000 69.0% > $180,000 69.0% > $90,000 69.0% > $90,000 59.0% > $64,000 70.0% > $200,000 70.0% > $100,000 70.0% > $100,000 61.0% > $70,000 62.0% > $76,000 63.0% > $80,000 64.0% > $88,000 66.0% > $100,000 67.0% > $120,000 68.0% > $140,000 69.0% > $160,000 70.0% > $180,000 1968 14.0% > $0 14.0% > $0 14.0% > $0 14.0% > $0 Rates given here exclude the effect of a 7.5 percent surtax. Last law to change rates was the Tax Reform Act of 1964. 15.0% > $1,000 15.0% > $500 15.0% > $500 16.0% > $1,000 16.0% > $2,000 16.0% > $1,000 16.0% > $1,000 18.0% > $2,000 17.0% > $3,000 17.0% > $1,500 17.0% > $1,500 20.0% > $4,000 19.0% > $4,000 19.0% > $2,000 19.0% > $2,000 22.0% > $6,000 22.0% > $8,000 22.0% > $4,000 22.0% > $4,000 25.0% > $8,000 25.0% > $12,000 25.0% > $6,000 25.0% > $6,000 27.0% > $10,000 28.0% > $16,000 28.0% > $8,000 28.0% > $8,000 31.0% > $12,000 32.0% > $20,000 32.0% > $10,000 32.0% > $10,000 32.0% > $14,000 36.0% > $24,000 36.0% > $12,000 36.0% > $12,000 35.0% > $16,000 39.0% > $28,000 39.0% > $14,000 39.0% > $14,000 36.0% > $18,000 42.0% > $32,000 42.0% > $16,000 42.0% > $16,000 40.0% > $20,000 45.0% > $36,000 45.0% > $18,000 45.0% > $18,000 41.0% > $22,000 48.0% > $40,000 48.0% > $20,000 48.0% > $20,000 43.0% > $24,000 50.0% > $44,000 50.0% > $22,000 50.0% > $22,000 45.0% > $26,000 53.0% > $52,000 53.0% > $26,000 53.0% > $26,000 46.0% > $28,000 55.0% > $64,000 55.0% > $32,000 55.0% > $32,000 48.0% > $32,000 58.0% > $76,000 58.0% > $38,000 58.0% > $38,000 50.0% > $36,000 60.0% > $88,000 60.0% > $44,000 60.0% > $44,000 52.0% > $38,000 62.0% > $100,000 62.0% > $50,000 62.0% > $50,000 53.0% > $40,000 64.0% > $120,000 64.0% > $60,000 64.0% > $60,000 55.0% > $44,000 66.0% > $140,000 66.0% > $70,000 66.0% > $70,000 56.0% > $50,000 68.0% > $160,000 68.0% > $80,000 68.0% > $80,000 58.0% > $52,000 69.0% > $180,000 69.0% > $90,000 69.0% > $90,000 59.0% > $64,000 70.0% > $200,000 70.0% > $100,000 70.0% > $100,000 61.0% > $70,000 62.0% > $76,000 63.0% > $80,000 64.0% > $88,000 66.0% > $100,000 67.0% > $120,000 68.0% > $140,000 69.0% > $160,000 70.0% > $180,000 1967 14.0% > $0 14.0% > $0 14.0% > $0 14.0% > $0 Last law to change rates was the Tax Reform Act of 1964. 15.0% > $1,000 15.0% > $500 15.0% > $500 16.0% > $1,000 16.0% > $2,000 16.0% > $1,000 16.0% > $1,000 18.0% > $2,000 17.0% > $3,000 17.0% > $1,500 17.0% > $1,500 20.0% > $4,000 19.0% > $4,000 19.0% > $2,000 19.0% > $2,000 22.0% > $6,000 22.0% > $8,000 22.0% > $4,000 22.0% > $4,000 25.0% > $8,000 25.0% > $12,000 25.0% > $6,000 25.0% > $6,000 27.0% > $10,000 28.0% > $16,000 28.0% > $8,000 28.0% > $8,000 31.0% > $12,000 32.0% > $20,000 32.0% > $10,000 32.0% > $10,000 32.0% > $14,000 36.0% > $24,000 36.0% > $12,000 36.0% > $12,000 35.0% > $16,000 39.0% > $28,000 39.0% > $14,000 39.0% > $14,000 36.0% > $18,000 42.0% > $32,000 42.0% > $16,000 42.0% > $16,000 40.0% > $20,000 45.0% > $36,000 45.0% > $18,000 45.0% > $18,000 41.0% > $22,000 48.0% > $40,000 48.0% > $20,000 48.0% > $20,000 43.0% > $24,000 50.0% > $44,000 50.0% > $22,000 50.0% > $22,000 45.0% > $26,000 53.0% > $52,000 53.0% > $26,000 53.0% > $26,000 46.0% > $28,000 55.0% > $64,000 55.0% > $32,000 55.0% > $32,000 48.0% > $32,000 58.0% > $76,000 58.0% > $38,000 58.0% > $38,000 50.0% > $36,000 60.0% > $88,000 60.0% > $44,000 60.0% > $44,000 52.0% > $38,000 62.0% > $100,000 62.0% > $50,000 62.0% > $50,000 53.0% > $40,000 64.0% > $120,000 64.0% > $60,000 64.0% > $60,000 55.0% > $44,000 66.0% > $140,000 66.0% > $70,000 66.0% > $70,000 56.0% > $50,000 68.0% > $160,000 68.0% > $80,000 68.0% > $80,000 58.0% > $52,000 69.0% > $180,000 69.0% > $90,000 69.0% > $90,000 59.0% > $64,000 70.0% > $200,000 70.0% > $100,000 70.0% > $100,000 61.0% > $70,000 62.0% > $76,000 63.0% > $80,000 64.0% > $88,000 66.0% > $100,000 67.0% > $120,000 68.0% > $140,000 69.0% > $160,000 70.0% > $180,000 1966 14.0% > $0 14.0% > $0 14.0% > $0 14.0% > $0 Last law to change rates was the Tax Reform Act of 1964. 15.0% > $1,000 15.0% > $500 15.0% > $500 16.0% > $1,000 16.0% > $2,000 16.0% > $1,000 16.0% > $1,000 18.0% > $2,000 17.0% > $3,000 17.0% > $1,500 17.0% > $1,500 20.0% > $4,000 19.0% > $4,000 19.0% > $2,000 19.0% > $2,000 22.0% > $6,000 22.0% > $8,000 22.0% > $4,000 22.0% > $4,000 25.0% > $8,000 25.0% > $12,000 25.0% > $6,000 25.0% > $6,000 27.0% > $10,000 28.0% > $16,000 28.0% > $8,000 28.0% > $8,000 31.0% > $12,000 32.0% > $20,000 32.0% > $10,000 32.0% > $10,000 32.0% > $14,000 36.0% > $24,000 36.0% > $12,000 36.0% > $12,000 35.0% > $16,000 39.0% > $28,000 39.0% > $14,000 39.0% > $14,000 36.0% > $18,000 42.0% > $32,000 42.0% > $16,000 42.0% > $16,000 40.0% > $20,000 45.0% > $36,000 45.0% > $18,000 45.0% > $18,000 41.0% > $22,000 48.0% > $40,000 48.0% > $20,000 48.0% > $20,000 43.0% > $24,000 50.0% > $44,000 50.0% > $22,000 50.0% > $22,000 45.0% > $26,000 53.0% > $52,000 53.0% > $26,000 53.0% > $26,000 46.0% > $28,000 55.0% > $64,000 55.0% > $32,000 55.0% > $32,000 48.0% > $32,000 58.0% > $76,000 58.0% > $38,000 58.0% > $38,000 50.0% > $36,000 60.0% > $88,000 60.0% > $44,000 60.0% > $44,000 52.0% > $38,000 62.0% > $100,000 62.0% > $50,000 62.0% > $50,000 53.0% > $40,000 64.0% > $120,000 64.0% > $60,000 64.0% > $60,000 55.0% > $44,000 66.0% > $140,000 66.0% > $70,000 66.0% > $70,000 56.0% > $50,000 68.0% > $160,000 68.0% > $80,000 68.0% > $80,000 58.0% > $52,000 69.0% > $180,000 69.0% > $90,000 69.0% > $90,000 59.0% > $64,000 70.0% > $200,000 70.0% > $100,000 70.0% > $100,000 61.0% > $70,000 62.0% > $76,000 63.0% > $80,000 64.0% > $88,000 66.0% > $100,000 67.0% > $120,000 68.0% > $140,000 69.0% > $160,000 70.0% > $180,000 1965 14.0% > $0 14.0% > $0 14.0% > $0 14.0% > $0 Last law to change rates was the Tax Reform Act of 1964. 15.0% > $1,000 15.0% > $500 15.0% > $500 16.0% > $1,000 16.0% > $2,000 16.0% > $1,000 16.0% > $1,000 18.0% > $2,000 17.0% > $3,000 17.0% > $1,500 17.0% > $1,500 20.0% > $4,000 19.0% > $4,000 19.0% > $2,000 19.0% > $2,000 22.0% > $6,000 22.0% > $8,000 22.0% > $4,000 22.0% > $4,000 25.0% > $8,000 25.0% > $12,000 25.0% > $6,000 25.0% > $6,000 27.0% > $10,000 28.0% > $16,000 28.0% > $8,000 28.0% > $8,000 31.0% > $12,000 32.0% > $20,000 32.0% > $10,000 32.0% > $10,000 32.0% > $14,000 36.0% > $24,000 36.0% > $12,000 36.0% > $12,000 35.0% > $16,000 39.0% > $28,000 39.0% > $14,000 39.0% > $14,000 36.0% > $18,000 42.0% > $32,000 42.0% > $16,000 42.0% > $16,000 40.0% > $20,000 45.0% > $36,000 45.0% > $18,000 45.0% > $18,000 41.0% > $22,000 48.0% > $40,000 48.0% > $20,000 48.0% > $20,000 43.0% > $24,000 50.0% > $44,000 50.0% > $22,000 50.0% > $22,000 45.0% > $26,000 53.0% > $52,000 53.0% > $26,000 53.0% > $26,000 46.0% > $28,000 55.0% > $64,000 55.0% > $32,000 55.0% > $32,000 48.0% > $32,000 58.0% > $76,000 58.0% > $38,000 58.0% > $38,000 50.0% > $36,000 60.0% > $88,000 60.0% > $44,000 60.0% > $44,000 52.0% > $38,000 62.0% > $100,000 62.0% > $50,000 62.0% > $50,000 53.0% > $40,000 64.0% > $120,000 64.0% > $60,000 64.0% > $60,000 55.0% > $44,000 66.0% > $140,000 66.0% > $70,000 66.0% > $70,000 56.0% > $50,000 68.0% > $160,000 68.0% > $80,000 68.0% > $80,000 58.0% > $52,000 69.0% > $180,000 69.0% > $90,000 69.0% > $90,000 59.0% > $64,000 70.0% > $200,000 70.0% > $100,000 70.0% > $100,000 61.0% > $70,000 62.0% > $76,000 63.0% > $80,000 64.0% > $88,000 66.0% > $100,000 67.0% > $120,000 68.0% > $140,000 69.0% > $160,000 70.0% > $180,000 1964 16.0% > $0 16.0% > $0 16.0% > $0 16.0% > $0 Last law to change rates was the Tax Reform Act of 1964. 16.5% > $1,000 16.5% > $500 16.5% > $500 17.5% > $1,000 17.5% > $2,000 17.5% > $1,000 17.5% > $1,000 19.0% > $2,000 18.0% > $3,000 18.0% > $1,500 18.0% > $1,500 22.0% > $4,000 20.0% > $4,000 20.0% > $2,000 20.0% > $2,000 23.0% > $6,000 23.5% > $8,000 23.5% > $4,000 23.5% > $4,000 27.0% > $8,000 27.0% > $12,000 27.0% > $6,000 27.0% > $6,000 29.0% > $10,000 30.5% > $16,000 30.5% > $8,000 30.5% > $8,000 32.0% > $12,000 34.0% > $20,000 34.0% > $10,000 34.0% > $10,000 34.0% > $14,000 37.5% > $24,000 37.5% > $12,000 37.5% > $12,000 37.5% > $16,000 41.0% > $28,000 41.0% > $14,000 41.0% > $14,000 39.0% > $18,000 44.5% > $32,000 44.5% > $16,000 44.5% > $16,000 42.5% > $20,000 47.5% > $36,000 47.5% > $18,000 47.5% > $18,000 43.5% > $22,000 50.5% > $40,000 50.5% > $20,000 50.5% > $20,000 45.5% > $24,000 53.5% > $44,000 53.5% > $22,000 53.5% > $22,000 47.0% > $26,000 56.0% > $52,000 56.0% > $26,000 56.0% > $26,000 48.5% > $28,000 58.5% > $64,000 58.5% > $32,000 58.5% > $32,000 51.5% > $32,000 61.0% > $76,000 61.0% > $38,000 61.0% > $38,000 53.0% > $36,000 63.5% > $88,000 63.5% > $44,000 63.5% > $44,000 54.0% > $38,000 66.0% > $100,000 66.0% > $50,000 66.0% > $50,000 56.0% > $40,000 68.5% > $120,000 68.5% > $60,000 68.5% > $60,000 58.5% > $44,000 71.0% > $140,000 71.0% > $70,000 71.0% > $70,000 59.5% > $50,000 73.5% > $160,000 73.5% > $80,000 73.5% > $80,000 61.0% > $52,000 75.0% > $180,000 75.0% > $90,000 75.0% > $90,000 62.0% > $60,000 76.5% > $200,000 76.5% > $100,000 76.5% > $100,000 63.5% > $64,000 77.0% > $400,000 77.0% > $200,000 77.0% > $200,000 65.0% > $70,000 66.0% > $76,000 67.0% > $80,000 69.0% > $88,000 69.5% > $90,000 71.0% > $100,000 72.5% > $120,000 74.0% > $140,000 75.0% > $160,000 75.5% > $180,000 77.0% > $200,000   1963 20.0% > $0 20.0% > $0 20.0% > $0 20.0% > $0 Last law to change rates was the Internal Revenue Code of 1954. 22.0% > $4,000 22.0% > $2,000 22.0% > $2,000 21.0% > $2,000 26.0% > $8,000 26.0% > $4,000 26.0% > $4,000 24.0% > $4,000 30.0% > $12,000 30.0% > $6,000 30.0% > $6,000 26.0% > $6,000 34.0% > $16,000 34.0% > $8,000 34.0% > $8,000 30.0% > $8,000 38.0% > $20,000 38.0% > $10,000 38.0% > $10,000 32.0% > $10,000 43.0% > $24,000 43.0% > $12,000 43.0% > $12,000 36.0% > $12,000 47.0% > $28,000 47.0% > $14,000 47.0% > $14,000 39.0% > $14,000 50.0% > $32,000 50.0% > $16,000 50.0% > $16,000 42.0% > $16,000 53.0% > $36,000 53.0% > $18,000 53.0% > $18,000 43.0% > $18,000 56.0% > $40,000 56.0% > $20,000 56.0% > $20,000 47.0% > $20,000 59.0% > $44,000 59.0% > $22,000 59.0% > $22,000 49.0% > $22,000 62.0% > $52,000 62.0% > $26,000 62.0% > $26,000 52.0% > $24,000 65.0% > $64,000 65.0% > $32,000 65.0% > $32,000 54.0% > $28,000 69.0% > $76,000 69.0% > $38,000 69.0% > $38,000 58.0% > $32,000 72.0% > $88,000 72.0% > $44,000 72.0% > $44,000 62.0% > $38,000 75.0% > $100,000 75.0% > $50,000 75.0% > $50,000 66.0% > $44,000 78.0% > $120,000 78.0% > $60,000 78.0% > $60,000 68.0% > $50,000 81.0% > $140,000 81.0% > $70,000 81.0% > $70,000 71.0% > $60,000 84.0% > $160,000 84.0% > $80,000 84.0% > $80,000 74.0% > $70,000 87.0% > $180,000 87.0% > $90,000 87.0% > $90,000 76.0% > $80,000 89.0% > $200,000 89.0% > $100,000 89.0% > $100,000 80.0% > $90,000 90.0% > $300,000 90.0% > $150,000 90.0% > $150,000 83.0% > $100,000 91.0% > $400,000 91.0% > $200,000 91.0% > $200,000 87.0% > $150,000 90.0% > $200,000 91.0% > $300,000   1962 20.0% > $0 20.0% > $0 20.0% > $0 20.0% > $0 Last law to change rates was the Internal Revenue Code of 1954. 22.0% > $4,000 22.0% > $2,000 22.0% > $2,000 21.0% > $2,000 26.0% > $8,000 26.0% > $4,000 26.0% > $4,000 24.0% > $4,000 30.0% > $12,000 30.0% > $6,000 30.0% > $6,000 26.0% > $6,000 34.0% > $16,000 34.0% > $8,000 34.0% > $8,000 30.0% > $8,000 38.0% > $20,000 38.0% > $10,000 38.0% > $10,000 32.0% > $10,000 43.0% > $24,000 43.0% > $12,000 43.0% > $12,000 36.0% > $12,000 47.0% > $28,000 47.0% > $14,000 47.0% > $14,000 39.0% > $14,000 50.0% > $32,000 50.0% > $16,000 50.0% > $16,000 42.0% > $16,000 53.0% > $36,000 53.0% > $18,000 53.0% > $18,000 43.0% > $18,000 56.0% > $40,000 56.0% > $20,000 56.0% > $20,000 47.0% > $20,000 59.0% > $44,000 59.0% > $22,000 59.0% > $22,000 49.0% > $22,000 62.0% > $52,000 62.0% > $26,000 62.0% > $26,000 52.0% > $24,000 65.0% > $64,000 65.0% > $32,000 65.0% > $32,000 54.0% > $28,000 69.0% > $76,000 69.0% > $38,000 69.0% > $38,000 58.0% > $32,000 72.0% > $88,000 72.0% > $44,000 72.0% > $44,000 62.0% > $38,000 75.0% > $100,000 75.0% > $50,000 75.0% > $50,000 66.0% > $44,000 78.0% > $120,000 78.0% > $60,000 78.0% > $60,000 68.0% > $50,000 81.0% > $140,000 81.0% > $70,000 81.0% > $70,000 71.0% > $60,000 84.0% > $160,000 84.0% > $80,000 84.0% > $80,000 74.0% > $70,000 87.0% > $180,000 87.0% > $90,000 87.0% > $90,000 76.0% > $80,000 89.0% > $200,000 89.0% > $100,000 89.0% > $100,000 80.0% > $90,000 90.0% > $300,000 90.0% > $150,000 90.0% > $150,000 83.0% > $100,000 91.0% > $400,000 91.0% > $200,000 91.0% > $200,000 87.0% > $150,000 90.0% > $200,000 91.0% > $300,000   1961 20.0% > $0 20.0% > $0 20.0% > $0 20.0% > $0 Last law to change rates was the Internal Revenue Code of 1954. 22.0% > $4,000 22.0% > $2,000 22.0% > $2,000 21.0% > $2,000 26.0% > $8,000 26.0% > $4,000 26.0% > $4,000 24.0% > $4,000 30.0% > $12,000 30.0% > $6,000 30.0% > $6,000 26.0% > $6,000 34.0% > $16,000 34.0% > $8,000 34.0% > $8,000 30.0% > $8,000 38.0% > $20,000 38.0% > $10,000 38.0% > $10,000 32.0% > $10,000 43.0% > $24,000 43.0% > $12,000 43.0% > $12,000 36.0% > $12,000 47.0% > $28,000 47.0% > $14,000 47.0% > $14,000 39.0% > $14,000 50.0% > $32,000 50.0% > $16,000 50.0% > $16,000 42.0% > $16,000 53.0% > $36,000 53.0% > $18,000 53.0% > $18,000 43.0% > $18,000 56.0% > $40,000 56.0% > $20,000 56.0% > $20,000 47.0% > $20,000 59.0% > $44,000 59.0% > $22,000 59.0% > $22,000 49.0% > $22,000 62.0% > $52,000 62.0% > $26,000 62.0% > $26,000 52.0% > $24,000 65.0% > $64,000 65.0% > $32,000 65.0% > $32,000 54.0% > $28,000 69.0% > $76,000 69.0% > $38,000 69.0% > $38,000 58.0% > $32,000 72.0% > $88,000 72.0% > $44,000 72.0% > $44,000 62.0% > $38,000 75.0% > $100,000 75.0% > $50,000 75.0% > $50,000 66.0% > $44,000 78.0% > $120,000 78.0% > $60,000 78.0% > $60,000 68.0% > $50,000 81.0% > $140,000 81.0% > $70,000 81.0% > $70,000 71.0% > $60,000 84.0% > $160,000 84.0% > $80,000 84.0% > $80,000 74.0% > $70,000 87.0% > $180,000 87.0% > $90,000 87.0% > $90,000 76.0% > $80,000 89.0% > $200,000 89.0% > $100,000 89.0% > $100,000 80.0% > $90,000 90.0% > $300,000 90.0% > $150,000 90.0% > $150,000 83.0% > $100,000 91.0% > $400,000 91.0% > $200,000 91.0% > $200,000 87.0% > $150,000 90.0% > $200,000 91.0% > $300,000   1960 20.0% > $0 20.0% > $0 20.0% > $0 20.0% > $0 Last law to change rates was the Internal Revenue Code of 1954. 22.0% > $4,000 22.0% > $2,000 22.0% > $2,000 21.0% > $2,000 26.0% > $8,000 26.0% > $4,000 26.0% > $4,000 24.0% > $4,000 30.0% > $12,000 30.0% > $6,000 30.0% > $6,000 26.0% > $6,000 34.0% > $16,000 34.0% > $8,000 34.0% > $8,000 30.0% > $8,000 38.0% > $20,000 38.0% > $10,000 38.0% > $10,000 32.0% > $10,000 43.0% > $24,000 43.0% > $12,000 43.0% > $12,000 36.0% > $12,000 47.0% > $28,000 47.0% > $14,000 47.0% > $14,000 39.0% > $14,000 50.0% > $32,000 50.0% > $16,000 50.0% > $16,000 42.0% > $16,000 53.0% > $36,000 53.0% > $18,000 53.0% > $18,000 43.0% > $18,000 56.0% > $40,000 56.0% > $20,000 56.0% > $20,000 47.0% > $20,000 59.0% > $44,000 59.0% > $22,000 59.0% > $22,000 49.0% > $22,000 62.0% > $52,000 62.0% > $26,000 62.0% > $26,000 52.0% > $24,000 65.0% > $64,000 65.0% > $32,000 65.0% > $32,000 54.0% > $28,000 69.0% > $76,000 69.0% > $38,000 69.0% > $38,000 58.0% > $32,000 72.0% > $88,000 72.0% > $44,000 72.0% > $44,000 62.0% > $38,000 75.0% > $100,000 75.0% > $50,000 75.0% > $50,000 66.0% > $44,000 78.0% > $120,000 78.0% > $60,000 78.0% > $60,000 68.0% > $50,000 81.0% > $140,000 81.0% > $70,000 81.0% > $70,000 71.0% > $60,000 84.0% > $160,000 84.0% > $80,000 84.0% > $80,000 74.0% > $70,000 87.0% > $180,000 87.0% > $90,000 87.0% > $90,000 76.0% > $80,000 89.0% > $200,000 89.0% > $100,000 89.0% > $100,000 80.0% > $90,000 90.0% > $300,000 90.0% > $150,000 90.0% > $150,000 83.0% > $100,000 91.0% > $400,000 91.0% > $200,000 91.0% > $200,000 87.0% > $150,000 90.0% > $200,000 91.0% > $300,000   1959 20.0% > $0 20.0% > $0 20.0% > $0 20.0% > $0 Last law to change rates was the Internal Revenue Code of 1954. 22.0% > $4,000 22.0% > $2,000 22.0% > $2,000 21.0% > $2,000 26.0% > $8,000 26.0% > $4,000 26.0% > $4,000 24.0% > $4,000 30.0% > $12,000 30.0% > $6,000 30.0% > $6,000 26.0% > $6,000 34.0% > $16,000 34.0% > $8,000 34.0% > $8,000 30.0% > $8,000 38.0% > $20,000 38.0% > $10,000 38.0% > $10,000 32.0% > $10,000 43.0% > $24,000 43.0% > $12,000 43.0% > $12,000 36.0% > $12,000 47.0% > $28,000 47.0% > $14,000 47.0% > $14,000 39.0% > $14,000 50.0% > $32,000 50.0% > $16,000 50.0% > $16,000 42.0% > $16,000 53.0% > $36,000 53.0% > $18,000 53.0% > $18,000 43.0% > $18,000 56.0% > $40,000 56.0% > $20,000 56.0% > $20,000 47.0% > $20,000 59.0% > $44,000 59.0% > $22,000 59.0% > $22,000 49.0% > $22,000 62.0% > $52,000 62.0% > $26,000 62.0% > $26,000 52.0% > $24,000 65.0% > $64,000 65.0% > $32,000 65.0% > $32,000 54.0% > $28,000 69.0% > $76,000 69.0% > $38,000 69.0% > $38,000 58.0% > $32,000 72.0% > $88,000 72.0% > $44,000 72.0% > $44,000 62.0% > $38,000 75.0% > $100,000 75.0% > $50,000 75.0% > $50,000 66.0% > $44,000 78.0% > $120,000 78.0% > $60,000 78.0% > $60,000 68.0% > $50,000 81.0% > $140,000 81.0% > $70,000 81.0% > $70,000 71.0% > $60,000 84.0% > $160,000 84.0% > $80,000 84.0% > $80,000 74.0% > $70,000 87.0% > $180,000 87.0% > $90,000 87.0% > $90,000 76.0% > $80,000 89.0% > $200,000 89.0% > $100,000 89.0% > $100,000 80.0% > $90,000 90.0% > $300,000 90.0% > $150,000 90.0% > $150,000 83.0% > $100,000 91.0% > $400,000 91.0% > $200,000 91.0% > $200,000 87.0% > $150,000 90.0% > $200,000 91.0% > $300,000   1958 20.0% > $0 20.0% > $0 20.0% > $0 20.0% > $0 Last law to change rates was the Internal Revenue Code of 1954. 22.0% > $4,000 22.0% > $2,000 22.0% > $2,000 21.0% > $2,000 26.0% > $8,000 26.0% > $4,000 26.0% > $4,000 24.0% > $4,000 30.0% > $12,000 30.0% > $6,000 30.0% > $6,000 26.0% > $6,000 34.0% > $16,000 34.0% > $8,000 34.0% > $8,000 30.0% > $8,000 38.0% > $20,000 38.0% > $10,000 38.0% > $10,000 32.0% > $10,000 43.0% > $24,000 43.0% > $12,000 43.0% > $12,000 36.0% > $12,000 47.0% > $28,000 47.0% > $14,000 47.0% > $14,000 39.0% > $14,000 50.0% > $32,000 50.0% > $16,000 50.0% > $16,000 42.0% > $16,000 53.0% > $36,000 53.0% > $18,000 53.0% > $18,000 43.0% > $18,000 56.0% > $40,000 56.0% > $20,000 56.0% > $20,000 47.0% > $20,000 59.0% > $44,000 59.0% > $22,000 59.0% > $22,000 49.0% > $22,000 62.0% > $52,000 62.0% > $26,000 62.0% > $26,000 52.0% > $24,000 65.0% > $64,000 65.0% > $32,000 65.0% > $32,000 54.0% > $28,000 69.0% > $76,000 69.0% > $38,000 69.0% > $38,000 58.0% > $32,000 72.0% > $88,000 72.0% > $44,000 72.0% > $44,000 62.0% > $38,000 75.0% > $100,000 75.0% > $50,000 75.0% > $50,000 66.0% > $44,000 78.0% > $120,000 78.0% > $60,000 78.0% > $60,000 68.0% > $50,000 81.0% > $140,000 81.0% > $70,000 81.0% > $70,000 71.0% > $60,000 84.0% > $160,000 84.0% > $80,000 84.0% > $80,000 74.0% > $70,000 87.0% > $180,000 87.0% > $90,000 87.0% > $90,000 76.0% > $80,000 89.0% > $200,000 89.0% > $100,000 89.0% > $100,000 80.0% > $90,000 90.0% > $300,000 90.0% > $150,000 90.0% > $150,000 83.0% > $100,000 91.0% > $400,000 91.0% > $200,000 91.0% > $200,000 87.0% > $150,000 90.0% > $200,000 91.0% > $300,000   1957 20.0% > $0 20.0% > $0 20.0% > $0 20.0% > $0 Last law to change rates was the Internal Revenue Code of 1954. 22.0% > $4,000 22.0% > $2,000 22.0% > $2,000 21.0% > $2,000 26.0% > $8,000 26.0% > $4,000 26.0% > $4,000 24.0% > $4,000 30.0% > $12,000 30.0% > $6,000 30.0% > $6,000 26.0% > $6,000 34.0% > $16,000 34.0% > $8,000 34.0% > $8,000 30.0% > $8,000 38.0% > $20,000 38.0% > $10,000 38.0% > $10,000 32.0% > $10,000 43.0% > $24,000 43.0% > $12,000 43.0% > $12,000 36.0% > $12,000 47.0% > $28,000 47.0% > $14,000 47.0% > $14,000 39.0% > $14,000 50.0% > $32,000 50.0% > $16,000 50.0% > $16,000 42.0% > $16,000 53.0% > $36,000 53.0% > $18,000 53.0% > $18,000 43.0% > $18,000 56.0% > $40,000 56.0% > $20,000 56.0% > $20,000 47.0% > $20,000 59.0% > $44,000 59.0% > $22,000 59.0% > $22,000 49.0% > $22,000 62.0% > $52,000 62.0% > $26,000 62.0% > $26,000 52.0% > $24,000 65.0% > $64,000 65.0% > $32,000 65.0% > $32,000 54.0% > $28,000 69.0% > $76,000 69.0% > $38,000 69.0% > $38,000 58.0% > $32,000 72.0% > $88,000 72.0% > $44,000 72.0% > $44,000 62.0% > $38,000 75.0% > $100,000 75.0% > $50,000 75.0% > $50,000 66.0% > $44,000 78.0% > $120,000 78.0% > $60,000 78.0% > $60,000 68.0% > $50,000 81.0% > $140,000 81.0% > $70,000 81.0% > $70,000 71.0% > $60,000 84.0% > $160,000 84.0% > $80,000 84.0% > $80,000 74.0% > $70,000 87.0% > $180,000 87.0% > $90,000 87.0% > $90,000 76.0% > $80,000 89.0% > $200,000 89.0% > $100,000 89.0% > $100,000 80.0% > $90,000 90.0% > $300,000 90.0% > $150,000 90.0% > $150,000 83.0% > $100,000 91.0% > $400,000 91.0% > $200,000 91.0% > $200,000 87.0% > $150,000 90.0% > $200,000 91.0% > $300,000   1956 20.0% > $0 20.0% > $0 20.0% > $0 20.0% > $0 Last law to change rates was the Internal Revenue Code of 1954. 22.0% > $4,000 22.0% > $2,000 22.0% > $2,000 21.0% > $2,000 26.0% > $8,000 26.0% > $4,000 26.0% > $4,000 24.0% > $4,000 30.0% > $12,000 30.0% > $6,000 30.0% > $6,000 26.0% > $6,000 34.0% > $16,000 34.0% > $8,000 34.0% > $8,000 30.0% > $8,000 38.0% > $20,000 38.0% > $10,000 38.0% > $10,000 32.0% > $10,000 43.0% > $24,000 43.0% > $12,000 43.0% > $12,000 36.0% > $12,000 47.0% > $28,000 47.0% > $14,000 47.0% > $14,000 39.0% > $14,000 50.0% > $32,000 50.0% > $16,000 50.0% > $16,000 42.0% > $16,000 53.0% > $36,000 53.0% > $18,000 53.0% > $18,000 43.0% > $18,000 56.0% > $40,000 56.0% > $20,000 56.0% > $20,000 47.0% > $20,000 59.0% > $44,000 59.0% > $22,000 59.0% > $22,000 49.0% > $22,000 62.0% > $52,000 62.0% > $26,000 62.0% > $26,000 52.0% > $24,000 65.0% > $64,000 65.0% > $32,000 65.0% > $32,000 54.0% > $28,000 69.0% > $76,000 69.0% > $38,000 69.0% > $38,000 58.0% > $32,000 72.0% > $88,000 72.0% > $44,000 72.0% > $44,000 62.0% > $38,000 75.0% > $100,000 75.0% > $50,000 75.0% > $50,000 66.0% > $44,000 78.0% > $120,000 78.0% > $60,000 78.0% > $60,000 68.0% > $50,000 81.0% > $140,000 81.0% > $70,000 81.0% > $70,000 71.0% > $60,000 84.0% > $160,000 84.0% > $80,000 84.0% > $80,000 74.0% > $70,000 87.0% > $180,000 87.0% > $90,000 87.0% > $90,000 76.0% > $80,000 89.0% > $200,000 89.0% > $100,000 89.0% > $100,000 80.0% > $90,000 90.0% > $300,000 90.0% > $150,000 90.0% > $150,000 83.0% > $100,000 91.0% > $400,000 91.0% > $200,000 91.0% > $200,000 87.0% > $150,000 90.0% > $200,000 91.0% > $300,000   1955 20.0% > $0 20.0% > $0 20.0% > $0 20.0% > $0 Last law to change rates was the Internal Revenue Code of 1954. 22.0% > $4,000 22.0% > $2,000 22.0% > $2,000 21.0% > $2,000 26.0% > $8,000 26.0% > $4,000 26.0% > $4,000 24.0% > $4,000 30.0% > $12,000 30.0% > $6,000 30.0% > $6,000 26.0% > $6,000 34.0% > $16,000 34.0% > $8,000 34.0% > $8,000 30.0% > $8,000 38.0% > $20,000 38.0% > $10,000 38.0% > $10,000 32.0% > $10,000 43.0% > $24,000 43.0% > $12,000 43.0% > $12,000 36.0% > $12,000 47.0% > $28,000 47.0% > $14,000 47.0% > $14,000 39.0% > $14,000 50.0% > $32,000 50.0% > $16,000 50.0% > $16,000 42.0% > $16,000 53.0% > $36,000 53.0% > $18,000 53.0% > $18,000 43.0% > $18,000 56.0% > $40,000 56.0% > $20,000 56.0% > $20,000 47.0% > $20,000 59.0% > $44,000 59.0% > $22,000 59.0% > $22,000 49.0% > $22,000 62.0% > $52,000 62.0% > $26,000 62.0% > $26,000 52.0% > $24,000 65.0% > $64,000 65.0% > $32,000 65.0% > $32,000 54.0% > $28,000 69.0% > $76,000 69.0% > $38,000 69.0% > $38,000 58.0% > $32,000 72.0% > $88,000 72.0% > $44,000 72.0% > $44,000 62.0% > $38,000 75.0% > $100,000 75.0% > $50,000 75.0% > $50,000 66.0% > $44,000 78.0% > $120,000 78.0% > $60,000 78.0% > $60,000 68.0% > $50,000 81.0% > $140,000 81.0% > $70,000 81.0% > $70,000 71.0% > $60,000 84.0% > $160,000 84.0% > $80,000 84.0% > $80,000 74.0% > $70,000 87.0% > $180,000 87.0% > $90,000 87.0% > $90,000 76.0% > $80,000 89.0% > $200,000 89.0% > $100,000 89.0% > $100,000 80.0% > $90,000 90.0% > $300,000 90.0% > $150,000 90.0% > $150,000 83.0% > $100,000 91.0% > $400,000 91.0% > $200,000 91.0% > $200,000 87.0% > $150,000 90.0% > $200,000 91.0% > $300,000   1954 20.0% > $0 20.0% > $0 20.0% > $0 20.0% > $0 Last law to change rates was the Internal Revenue Code of 1954, under which the 3 percent normal tax and the surtax rates were combined in a single set of rates and the maximum effective tax on net income was 87 percent of income. 22.0% > $4,000 22.0% > $2,000 22.0% > $2,000 21.0% > $2,000 26.0% > $8,000 26.0% > $4,000 26.0% > $4,000 24.0% > $4,000 30.0% > $12,000 30.0% > $6,000 30.0% > $6,000 26.0% > $6,000 34.0% > $16,000 34.0% > $8,000 34.0% > $8,000 30.0% > $8,000 38.0% > $20,000 38.0% > $10,000 38.0% > $10,000 32.0% > $10,000 43.0% > $24,000 43.0% > $12,000 43.0% > $12,000 36.0% > $12,000 47.0% > $28,000 47.0% > $14,000 47.0% > $14,000 39.0% > $14,000 50.0% > $32,000 50.0% > $16,000 50.0% > $16,000 42.0% > $16,000 53.0% > $36,000 53.0% > $18,000 53.0% > $18,000 43.0% > $18,000 56.0% > $40,000 56.0% > $20,000 56.0% > $20,000 47.0% > $20,000 59.0% > $44,000 59.0% > $22,000 59.0% > $22,000 49.0% > $22,000 62.0% > $52,000 62.0% > $26,000 62.0% > $26,000 52.0% > $24,000 65.0% > $64,000 65.0% > $32,000 65.0% > $32,000 54.0% > $28,000 69.0% > $76,000 69.0% > $38,000 69.0% > $38,000 58.0% > $32,000 72.0% > $88,000 72.0% > $44,000 72.0% > $44,000 62.0% > $38,000 75.0% > $100,000 75.0% > $50,000 75.0% > $50,000 66.0% > $44,000 78.0% > $120,000 78.0% > $60,000 78.0% > $60,000 68.0% > $50,000 81.0% > $140,000 81.0% > $70,000 81.0% > $70,000 71.0% > $60,000 84.0% > $160,000 84.0% > $80,000 84.0% > $80,000 74.0% > $70,000 87.0% > $180,000 87.0% > $90,000 87.0% > $90,000 76.0% > $80,000 89.0% > $200,000 89.0% > $100,000 89.0% > $100,000 80.0% > $90,000 90.0% > $300,000 90.0% > $150,000 90.0% > $150,000 83.0% > $100,000 91.0% > $400,000 91.0% > $200,000 91.0% > $200,000 87.0% > $150,000 90.0% > $200,000 91.0% > $300,000   1953 22.2% > $0 22.2% > $0 22.2% > $0 22.2% > $0 Tax rates include normal tax of 3 percent plus applicable surtax, and the maximum effective tax rate on net income was 88 percent. Last law to change rates was the Revenue Act of 1951. 24.6% > $4,000 24.6% > $2,000 24.6% > $2,000 23.4% > $2,000 29.0% > $8,000 29.0% > $4,000 29.0% > $4,000 27.0% > $4,000 34.0% > $12,000 34.0% > $6,000 34.0% > $6,000 29.0% > $6,000 38.0% > $16,000 38.0% > $8,000 38.0% > $8,000 34.0% > $8,000 42.0% > $20,000 42.0% > $10,000 42.0% > $10,000 35.0% > $10,000 48.0% > $24,000 48.0% > $12,000 48.0% > $12,000 41.0% > $12,000 53.0% > $28,000 53.0% > $14,000 53.0% > $14,000 44.0% > $14,000 56.0% > $32,000 56.0% > $16,000 56.0% > $16,000 47.0% > $16,000 59.0% > $36,000 59.0% > $18,000 59.0% > $18,000 48.0% > $18,000 62.0% > $40,000 62.0% > $20,000 62.0% > $20,000 52.0% > $20,000 66.0% > $44,000 66.0% > $22,000 66.0% > $22,000 54.0% > $22,000 67.0% > $52,000 67.0% > $26,000 67.0% > $26,000 57.0% > $24,000 68.0% > $64,000 68.0% > $32,000 68.0% > $32,000 60.0% > $28,000 72.0% > $76,000 72.0% > $38,000 72.0% > $38,000 63.0% > $32,000 75.0% > $88,000 75.0% > $44,000 75.0% > $44,000 66.0% > $38,000 77.0% > $100,000 77.0% > $50,000 77.0% > $50,000 71.0% > $44,000 80.0% > $120,000 80.0% > $60,000 80.0% > $60,000 72.0% > $50,000 83.0% > $140,000 83.0% > $70,000 83.0% > $70,000 73.0% > $60,000 85.0% > $160,000 85.0% > $80,000 85.0% > $80,000 77.0% > $70,000 88.0% > $180,000 88.0% > $90,000 88.0% > $90,000 79.0% > $80,000 90.0% > $200,000 90.0% > $100,000 90.0% > $100,000 81.0% > $90,000 91.0% > $300,000 91.0% > $150,000 91.0% > $150,000 85.0% > $100,000 92.0% > $400,000 92.0% > $200,000 92.0% > $200,000 88.0% > $150,000 91.0% > $200,000 92.0% > $300,000   1952 22.2% > $0 22.2% > $0 22.2% > $0 22.2% > $0 Last law to change rates was the Revenue Act of 1951 24.6% > $4,000 24.6% > $2,000 24.6% > $2,000 23.4% > $2,000 29.0% > $8,000 29.0% > $4,000 29.0% > $4,000 27.0% > $4,000 34.0% > $12,000 34.0% > $6,000 34.0% > $6,000 29.0% > $6,000 38.0% > $16,000 38.0% > $8,000 38.0% > $8,000 34.0% > $8,000 42.0% > $20,000 42.0% > $10,000 42.0% > $10,000 35.0% > $10,000 48.0% > $24,000 48.0% > $12,000 48.0% > $12,000 41.0% > $12,000 53.0% > $28,000 53.0% > $14,000 53.0% > $14,000 44.0% > $14,000 56.0% > $32,000 56.0% > $16,000 56.0% > $16,000 47.0% > $16,000 59.0% > $36,000 59.0% > $18,000 59.0% > $18,000 48.0% > $18,000 62.0% > $40,000 62.0% > $20,000 62.0% > $20,000 52.0% > $20,000 66.0% > $44,000 66.0% > $22,000 66.0% > $22,000 54.0% > $22,000 67.0% > $52,000 67.0% > $26,000 67.0% > $26,000 57.0% > $24,000 68.0% > $64,000 68.0% > $32,000 68.0% > $32,000 60.0% > $28,000 72.0% > $76,000 72.0% > $38,000 72.0% > $38,000 63.0% > $32,000 75.0% > $88,000 75.0% > $44,000 75.0% > $44,000 66.0% > $38,000 77.0% > $100,000 77.0% > $50,000 77.0% > $50,000 71.0% > $44,000 80.0% > $120,000 80.0% > $60,000 80.0% > $60,000 72.0% > $50,000 83.0% > $140,000 83.0% > $70,000 83.0% > $70,000 73.0% > $60,000 85.0% > $160,000 85.0% > $80,000 85.0% > $80,000 77.0% > $70,000 88.0% > $180,000 88.0% > $90,000 88.0% > $90,000 79.0% > $80,000 90.0% > $200,000 90.0% > $100,000 90.0% > $100,000 81.0% > $90,000 91.0% > $300,000 91.0% > $150,000 91.0% > $150,000 85.0% > $100,000 92.0% > $400,000 92.0% > $200,000 92.0% > $200,000 88.0% > $150,000 91.0% > $200,000 92.0% > $300,000   1951 20.4% > $0 20.4% > $0 20.4% > $0 20.4% > $0 Tax rates include normal tax of 3 percent plus applicable surtax, and the maximum effective tax rate on net income was 87.2 percent. Last law to change rates was the Revenue Act of 1951 22.4% > $4,000 22.4% > $2,000 22.4% > $2,000 22.4% > $2,000 27.0% > $8,000 27.0% > $4,000 27.0% > $4,000 27.0% > $4,000 30.0% > $12,000 30.0% > $6,000 30.0% > $6,000 30.0% > $6,000 35.0% > $16,000 35.0% > $8,000 35.0% > $8,000 35.0% > $8,000 39.0% > $20,000 39.0% > $10,000 39.0% > $10,000 39.0% > $10,000 43.0% > $24,000 43.0% > $12,000 43.0% > $12,000 43.0% > $12,000 48.0% > $28,000 48.0% > $14,000 48.0% > $14,000 48.0% > $14,000 51.0% > $32,000 51.0% > $16,000 51.0% > $16,000 51.0% > $16,000 54.0% > $36,000 54.0% > $18,000 54.0% > $18,000 54.0% > $18,000 57.0% > $40,000 57.0% > $20,000 57.0% > $20,000 57.0% > $20,000 60.0% > $44,000 60.0% > $22,000 60.0% > $22,000 60.0% > $22,000 63.0% > $52,000 63.0% > $26,000 63.0% > $26,000 63.0% > $26,000 66.0% > $64,000 66.0% > $32,000 66.0% > $32,000 66.0% > $32,000 69.0% > $76,000 69.0% > $38,000 69.0% > $38,000 69.0% > $38,000 73.0% > $88,000 73.0% > $44,000 73.0% > $44,000 73.0% > $44,000 75.0% > $100,000 75.0% > $50,000 75.0% > $50,000 75.0% > $50,000 78.0% > $120,000 78.0% > $60,000 78.0% > $60,000 78.0% > $60,000 82.0% > $140,000 82.0% > $70,000 82.0% > $70,000 82.0% > $70,000 84.0% > $160,000 84.0% > $80,000 84.0% > $80,000 84.0% > $80,000 87.0% > $180,000 87.0% > $90,000 87.0% > $90,000 87.0% > $90,000 89.0% > $200,000 89.0% > $100,000 89.0% > $100,000 89.0% > $100,000 90.0% > $300,000 90.0% > $150,000 90.0% > $150,000 90.0% > $150,000 91.0% > $400,000 91.0% > $200,000 91.0% > $200,000 91.0% > $200,000         1950 20.0% > $0 20.0% > $0 20.0% > $0 20.0% > $0 Tax rates include normal tax of 3 percent plus applicable surtax, and the maximum effective tax rate on net income was 87.2 percent. Reductions for 1950 were 13 percent of total normal tax and surtax up to $400, 9 percent of tax from $400 to $100,000, and 7.3 percent of tax in excess of $100,000. Last law to change rates was the Revenue Act of 1950. 22.0% > $4,000 22.0% > $2,000 22.0% > $2,000 22.0% > $2,000 26.0% > $8,000 26.0% > $4,000 26.0% > $4,000 26.0% > $4,000 30.0% > $12,000 30.0% > $6,000 30.0% > $6,000 30.0% > $6,000 34.0% > $16,000 34.0% > $8,000 34.0% > $8,000 34.0% > $8,000 38.0% > $20,000 38.0% > $10,000 38.0% > $10,000 38.0% > $10,000 43.0% > $24,000 43.0% > $12,000 43.0% > $12,000 43.0% > $12,000 47.0% > $28,000 47.0% > $14,000 47.0% > $14,000 47.0% > $14,000 50.0% > $32,000 50.0% > $16,000 50.0% > $16,000 50.0% > $16,000 53.0% > $36,000 53.0% > $18,000 53.0% > $18,000 53.0% > $18,000 56.0% > $40,000 56.0% > $20,000 56.0% > $20,000 56.0% > $20,000 59.0% > $44,000 59.0% > $22,000 59.0% > $22,000 59.0% > $22,000 62.0% > $52,000 62.0% > $26,000 62.0% > $26,000 62.0% > $26,000 65.0% > $64,000 65.0% > $32,000 65.0% > $32,000 65.0% > $32,000 69.0% > $76,000 69.0% > $38,000 69.0% > $38,000 69.0% > $38,000 72.0% > $88,000 72.0% > $44,000 72.0% > $44,000 72.0% > $44,000 75.0% > $100,000 75.0% > $50,000 75.0% > $50,000 75.0% > $50,000 78.0% > $120,000 78.0% > $60,000 78.0% > $60,000 78.0% > $60,000 81.0% > $140,000 81.0% > $70,000 81.0% > $70,000 81.0% > $70,000 84.0% > $160,000 84.0% > $80,000 84.0% > $80,000 84.0% > $80,000 87.0% > $180,000 87.0% > $90,000 87.0% > $90,000 87.0% > $90,000 89.0% > $200,000 89.0% > $100,000 89.0% > $100,000 89.0% > $100,000 90.0% > $300,000 90.0% > $150,000 90.0% > $150,000 90.0% > $150,000 91.0% > $400,000 91.0% > $200,000 91.0% > $200,000 91.0% > $200,000         1949 20.0% > $0 20.0% > $0 20.0% > $0 20.0% > $0 Tax rates include normal tax of 3 percent plus applicable surtax, and the maximum effective tax rate on net income was 77 percent. Reductions for 1949 were 17 percent of total normal tax and surtax up to $400, 12 percent of tax from $400 to $100,000, and 9.75 percent of tax in excess of $100,000. Last law to change rates was the Revenue Act of 1948. 22.0% > $4,000 22.0% > $2,000 22.0% > $2,000 22.0% > $2,000 26.0% > $8,000 26.0% > $4,000 26.0% > $4,000 26.0% > $4,000 30.0% > $12,000 30.0% > $6,000 30.0% > $6,000 30.0% > $6,000 34.0% > $16,000 34.0% > $8,000 34.0% > $8,000 34.0% > $8,000 38.0% > $20,000 38.0% > $10,000 38.0% > $10,000 38.0% > $10,000 43.0% > $24,000 43.0% > $12,000 43.0% > $12,000 43.0% > $12,000 47.0% > $28,000 47.0% > $14,000 47.0% > $14,000 47.0% > $14,000 50.0% > $32,000 50.0% > $16,000 50.0% > $16,000 50.0% > $16,000 53.0% > $36,000 53.0% > $18,000 53.0% > $18,000 53.0% > $18,000 56.0% > $40,000 56.0% > $20,000 56.0% > $20,000 56.0% > $20,000 59.0% > $44,000 59.0% > $22,000 59.0% > $22,000 59.0% > $22,000 62.0% > $52,000 62.0% > $26,000 62.0% > $26,000 62.0% > $26,000 65.0% > $64,000 65.0% > $32,000 65.0% > $32,000 65.0% > $32,000 69.0% > $76,000 69.0% > $38,000 69.0% > $38,000 69.0% > $38,000 72.0% > $88,000 72.0% > $44,000 72.0% > $44,000 72.0% > $44,000 75.0% > $100,000 75.0% > $50,000 75.0% > $50,000 75.0% > $50,000 78.0% > $120,000 78.0% > $60,000 78.0% > $60,000 78.0% > $60,000 81.0% > $140,000 81.0% > $70,000 81.0% > $70,000 81.0% > $70,000 84.0% > $160,000 84.0% > $80,000 84.0% > $80,000 84.0% > $80,000 87.0% > $180,000 87.0% > $90,000 87.0% > $90,000 87.0% > $90,000 89.0% > $200,000 89.0% > $100,000 89.0% > $100,000 89.0% > $100,000 90.0% > $300,000 90.0% > $150,000 90.0% > $150,000 90.0% > $150,000 91.0% > $400,000 91.0% > $200,000 91.0% > $200,000 91.0% > $200,000         1948 20.0% > $0 20.0% > $0 20.0% > $0 20.0% > $0 Tax rates include normal tax of 3 percent plus applicable surtax, and the maximum effective tax rate on net income was 77 percent. Reductions for 1948 were 17 percent of total normal tax and surtax up to $400, 12 percent of tax from $400 to $100,000, and 9.75 percent of tax in excess of $100,000. The Revenue Act of 1948 allowed income-splitting by married couples. Last law to change rates was the Revenue Act of 1948. 22.0% > $2,000 22.0% > $2,000 22.0% > $2,000 22.0% > $2,000 26.0% > $4,000 26.0% > $4,000 26.0% > $4,000 26.0% > $4,000 30.0% > $6,000 30.0% > $6,000 30.0% > $6,000 30.0% > $6,000 34.0% > $8,000 34.0% > $8,000 34.0% > $8,000 34.0% > $8,000 38.0% > $10,000 38.0% > $10,000 38.0% > $10,000 38.0% > $10,000 43.0% > $12,000 43.0% > $12,000 43.0% > $12,000 43.0% > $12,000 47.0% > $14,000 47.0% > $14,000 47.0% > $14,000 47.0% > $14,000 50.0% > $16,000 50.0% > $16,000 50.0% > $16,000 50.0% > $16,000 53.0% > $18,000 53.0% > $18,000 53.0% > $18,000 53.0% > $18,000 56.0% > $20,000 56.0% > $20,000 56.0% > $20,000 56.0% > $20,000 59.0% > $22,000 59.0% > $22,000 59.0% > $22,000 59.0% > $22,000 62.0% > $26,000 62.0% > $26,000 62.0% > $26,000 62.0% > $26,000 65.0% > $32,000 65.0% > $32,000 65.0% > $32,000 65.0% > $32,000 69.0% > $38,000 69.0% > $38,000 69.0% > $38,000 69.0% > $38,000 72.0% > $44,000 72.0% > $44,000 72.0% > $44,000 72.0% > $44,000 75.0% > $50,000 75.0% > $50,000 75.0% > $50,000 75.0% > $50,000 78.0% > $60,000 78.0% > $60,000 78.0% > $60,000 78.0% > $60,000 81.0% > $70,000 81.0% > $70,000 81.0% > $70,000 81.0% > $70,000 84.0% > $80,000 84.0% > $80,000 84.0% > $80,000 84.0% > $80,000 87.0% > $90,000 87.0% > $90,000 87.0% > $90,000 87.0% > $90,000 89.0% > $100,000 89.0% > $100,000 89.0% > $100,000 89.0% > $100,000 90.0% > $150,000 90.0% > $150,000 90.0% > $150,000 90.0% > $150,000 91.0% > $200,000 91.0% > $200,000 91.0% > $200,000 91.0% > $200,000         1947 20.0% > $0 20.0% > $0 20.0% > $0 20.0% > $0 Tax rates include normal tax of 3 percent plus applicable surtax, and the maximum effective tax rate on net income was 87.2 percent. Last law to change rates was the Internal Revenue Code of 1945. 22.0% > $2,000 22.0% > $2,000 22.0% > $2,000 22.0% > $2,000 26.0% > $4,000 26.0% > $4,000 26.0% > $4,000 26.0% > $4,000 30.0% > $6,000 30.0% > $6,000 30.0% > $6,000 30.0% > $6,000 34.0% > $8,000 34.0% > $8,000 34.0% > $8,000 34.0% > $8,000 38.0% > $10,000 38.0% > $10,000 38.0% > $10,000 38.0% > $10,000 43.0% > $12,000 43.0% > $12,000 43.0% > $12,000 43.0% > $12,000 47.0% > $14,000 47.0% > $14,000 47.0% > $14,000 47.0% > $14,000 50.0% > $16,000 50.0% > $16,000 50.0% > $16,000 50.0% > $16,000 53.0% > $18,000 53.0% > $18,000 53.0% > $18,000 53.0% > $18,000 56.0% > $20,000 56.0% > $20,000 56.0% > $20,000 56.0% > $20,000 59.0% > $22,000 59.0% > $22,000 59.0% > $22,000 59.0% > $22,000 62.0% > $26,000 62.0% > $26,000 62.0% > $26,000 62.0% > $26,000 65.0% > $32,000 65.0% > $32,000 65.0% > $32,000 65.0% > $32,000 69.0% > $38,000 69.0% > $38,000 69.0% > $38,000 69.0% > $38,000 72.0% > $44,000 72.0% > $44,000 72.0% > $44,000 72.0% > $44,000 75.0% > $50,000 75.0% > $50,000 75.0% > $50,000 75.0% > $50,000 78.0% > $60,000 78.0% > $60,000 78.0% > $60,000 78.0% > $60,000 81.0% > $70,000 81.0% > $70,000 81.0% > $70,000 81.0% > $70,000 84.0% > $80,000 84.0% > $80,000 84.0% > $80,000 84.0% > $80,000 87.0% > $90,000 87.0% > $90,000 87.0% > $90,000 87.0% > $90,000 89.0% > $100,000 89.0% > $100,000 89.0% > $100,000 89.0% > $100,000 90.0% > $150,000 90.0% > $150,000 90.0% > $150,000 90.0% > $150,000 91.0% > $200,000 91.0% > $200,000 91.0% > $200,000 91.0% > $200,000         1946 20.0% > $0 20.0% > $0 20.0% > $0 20.0% > $0 Tax rates include normal tax of 3 percent plus applicable surtax. Tax liability according to these rates was reduced by 5 percent, and the maximum effective tax rate on net income was 85.5 percent. Last law to change rates was the Internal Revenue Code of 1945. 22.0% > $2,000 22.0% > $2,000 22.0% > $2,000 22.0% > $2,000 26.0% > $4,000 26.0% > $4,000 26.0% > $4,000 26.0% > $4,000 30.0% > $6,000 30.0% > $6,000 30.0% > $6,000 30.0% > $6,000 34.0% > $8,000 34.0% > $8,000 34.0% > $8,000 34.0% > $8,000 38.0% > $10,000 38.0% > $10,000 38.0% > $10,000 38.0% > $10,000 43.0% > $12,000 43.0% > $12,000 43.0% > $12,000 43.0% > $12,000 47.0% > $14,000 47.0% > $14,000 47.0% > $14,000 47.0% > $14,000 50.0% > $16,000 50.0% > $16,000 50.0% > $16,000 50.0% > $16,000 53.0% > $18,000 53.0% > $18,000 53.0% > $18,000 53.0% > $18,000 56.0% > $20,000 56.0% > $20,000 56.0% > $20,000 56.0% > $20,000 59.0% > $22,000 59.0% > $22,000 59.0% > $22,000 59.0% > $22,000 62.0% > $26,000 62.0% > $26,000 62.0% > $26,000 62.0% > $26,000 65.0% > $32,000 65.0% > $32,000 65.0% > $32,000 65.0% > $32,000 69.0% > $38,000 69.0% > $38,000 69.0% > $38,000 69.0% > $38,000 72.0% > $44,000 72.0% > $44,000 72.0% > $44,000 72.0% > $44,000 75.0% > $50,000 75.0% > $50,000 75.0% > $50,000 75.0% > $50,000 78.0% > $60,000 78.0% > $60,000 78.0% > $60,000 78.0% > $60,000 81.0% > $70,000 81.0% > $70,000 81.0% > $70,000 81.0% > $70,000 84.0% > $80,000 84.0% > $80,000 84.0% > $80,000 84.0% > $80,000 87.0% > $90,000 87.0% > $90,000 87.0% > $90,000 87.0% > $90,000 89.0% > $100,000 89.0% > $100,000 89.0% > $100,000 89.0% > $100,000 90.0% > $150,000 90.0% > $150,000 90.0% > $150,000 90.0% > $150,000 91.0% > $200,000 91.0% > $200,000 91.0% > $200,000 91.0% > $200,000         1945 23.0% > $0 23.0% > $0 23.0% > $0 23.0% > $0 Tax rates include normal tax of 3 percent plus applicable surtax, and the maximum effective tax rate on net income was 87.2 percent. Last law to change rates was the Revenue Act Code of 1945. 25.0% > $2,000 25.0% > $2,000 25.0% > $2,000 25.0% > $2,000 29.0% > $4,000 29.0% > $4,000 29.0% > $4,000 29.0% > $4,000 33.0% > $6,000 33.0% > $6,000 33.0% > $6,000 33.0% > $6,000 37.0% > $8,000 37.0% > $8,000 37.0% > $8,000 37.0% > $8,000 41.0% > $10,000 41.0% > $10,000 41.0% > $10,000 41.0% > $10,000 46.0% > $12,000 46.0% > $12,000 46.0% > $12,000 46.0% > $12,000 50.0% > $14,000 50.0% > $14,000 50.0% > $14,000 50.0% > $14,000 53.0% > $16,000 53.0% > $16,000 53.0% > $16,000 53.0% > $16,000 56.0% > $18,000 56.0% > $18,000 56.0% > $18,000 56.0% > $18,000 59.0% > $20,000 59.0% > $20,000 59.0% > $20,000 59.0% > $20,000 62.0% > $22,000 62.0% > $22,000 62.0% > $22,000 62.0% > $22,000 65.0% > $26,000 65.0% > $26,000 65.0% > $26,000 65.0% > $26,000 68.0% > $32,000 68.0% > $32,000 68.0% > $32,000 68.0% > $32,000 72.0% > $38,000 72.0% > $38,000 72.0% > $38,000 72.0% > $38,000 75.0% > $44,000 75.0% > $44,000 75.0% > $44,000 75.0% > $44,000 78.0% > $50,000 78.0% > $50,000 78.0% > $50,000 78.0% > $50,000 81.0% > $60,000 81.0% > $60,000 81.0% > $60,000 81.0% > $60,000 84.0% > $70,000 84.0% > $70,000 84.0% > $70,000 84.0% > $70,000 87.0% > $80,000 87.0% > $80,000 87.0% > $80,000 87.0% > $80,000 90.0% > $90,000 90.0% > $90,000 90.0% > $90,000 90.0% > $90,000 92.0% > $100,000 92.0% > $100,000 92.0% > $100,000 92.0% > $100,000 93.0% > $150,000 93.0% > $150,000 93.0% > $150,000 93.0% > $150,000 94.0% > $200,000 94.0% > $200,000 94.0% > $200,000 94.0% > $200,000 1944 23.0% > $0 23.0% > $0 23.0% > $0 23.0% > $0 Tax rates include normal tax of 3 percent plus applicable surtax. The maximum effective tax rate on net income was 90 percent. Last law to change rates was the Individual Income Tax Act of 1944. 25.0% > $2,000 25.0% > $2,000 25.0% > $2,000 25.0% > $2,000 29.0% > $4,000 29.0% > $4,000 29.0% > $4,000 29.0% > $4,000 33.0% > $6,000 33.0% > $6,000 33.0% > $6,000 33.0% > $6,000 37.0% > $8,000 37.0% > $8,000 37.0% > $8,000 37.0% > $8,000 41.0% > $10,000 41.0% > $10,000 41.0% > $10,000 41.0% > $10,000 46.0% > $12,000 46.0% > $12,000 46.0% > $12,000 46.0% > $12,000 50.0% > $14,000 50.0% > $14,000 50.0% > $14,000 50.0% > $14,000 53.0% > $16,000 53.0% > $16,000 53.0% > $16,000 53.0% > $16,000 56.0% > $18,000 56.0% > $18,000 56.0% > $18,000 56.0% > $18,000 59.0% > $20,000 59.0% > $20,000 59.0% > $20,000 59.0% > $20,000 62.0% > $22,000 62.0% > $22,000 62.0% > $22,000 62.0% > $22,000 65.0% > $26,000 65.0% > $26,000 65.0% > $26,000 65.0% > $26,000 68.0% > $32,000 68.0% > $32,000 68.0% > $32,000 68.0% > $32,000 72.0% > $38,000 72.0% > $38,000 72.0% > $38,000 72.0% > $38,000 75.0% > $44,000 75.0% > $44,000 75.0% > $44,000 75.0% > $44,000 78.0% > $50,000 78.0% > $50,000 78.0% > $50,000 78.0% > $50,000 81.0% > $60,000 81.0% > $60,000 81.0% > $60,000 81.0% > $60,000 84.0% > $70,000 84.0% > $70,000 84.0% > $70,000 84.0% > $70,000 87.0% > $80,000 87.0% > $80,000 87.0% > $80,000 87.0% > $80,000 90.0% > $90,000 90.0% > $90,000 90.0% > $90,000 90.0% > $90,000 92.0% > $100,000 92.0% > $100,000 92.0% > $100,000 92.0% > $100,000 93.0% > $150,000 93.0% > $150,000 93.0% > $150,000 93.0% > $150,000 94.0% > $200,000 94.0% > $200,000 94.0% > $200,000 94.0% > $200,000 1943 19.0% > $0 19.0% > $0 19.0% > $0 19.0% > $0 Tax rates include normal tax of 6 percent plus applicable surtax. Victory tax of 5 percent of income in excess of $624 less credits of 25 percent of the tax for single persons, 40 percent for married persons or heads of household, and 2 percent for each dependent. Last law to change rates was the Revenue Act of 1942. 22.0% > $2,000 22.0% > $2,000 22.0% > $2,000 22.0% > $2,000 26.0% > $4,000 26.0% > $4,000 26.0% > $4,000 26.0% > $4,000 30.0% > $6,000 30.0% > $6,000 30.0% > $6,000 30.0% > $6,000 34.0% > $8,000 34.0% > $8,000 34.0% > $8,000 34.0% > $8,000 38.0% > $10,000 38.0% > $10,000 38.0% > $10,000 38.0% > $10,000 42.0% > $12,000 42.0% > $12,000 42.0% > $12,000 42.0% > $12,000 46.0% > $14,000 46.0% > $14,000 46.0% > $14,000 46.0% > $14,000 49.0% > $16,000 49.0% > $16,000 49.0% > $16,000 49.0% > $16,000 52.0% > $18,000 52.0% > $18,000 52.0% > $18,000 52.0% > $18,000 55.0% > $20,000 55.0% > $20,000 55.0% > $20,000 55.0% > $20,000 58.0% > $22,000 58.0% > $22,000 58.0% > $22,000 58.0% > $22,000 61.0% > $26,000 61.0% > $26,000 61.0% > $26,000 61.0% > $26,000 64.0% > $32,000 64.0% > $32,000 64.0% > $32,000 64.0% > $32,000 67.0% > $38,000 67.0% > $38,000 67.0% > $38,000 67.0% > $38,000 69.0% > $44,000 69.0% > $44,000 69.0% > $44,000 69.0% > $44,000 72.0% > $50,000 72.0% > $50,000 72.0% > $50,000 72.0% > $50,000 75.0% > $60,000 75.0% > $60,000 75.0% > $60,000 75.0% > $60,000 78.0% > $70,000 78.0% > $70,000 78.0% > $70,000 78.0% > $70,000 81.0% > $80,000 81.0% > $80,000 81.0% > $80,000 81.0% > $80,000 83.0% > $90,000 83.0% > $90,000 83.0% > $90,000 83.0% > $90,000 85.0% > $100,000 85.0% > $100,000 85.0% > $100,000 85.0% > $100,000 87.0% > $150,000 87.0% > $150,000 87.0% > $150,000 87.0% > $150,000 88.0% > $200,000 88.0% > $200,000 88.0% > $200,000 88.0% > $200,000 1942 19.0% > $0 19.0% > $0 19.0% > $0 19.0% > $0 Tax rates include normal tax of 6 percent plus applicable surtax. Last law to change rates was the Revenue Act of 1942. 22.0% > $2,000 22.0% > $2,000 22.0% > $2,000 22.0% > $2,000 26.0% > $4,000 26.0% > $4,000 26.0% > $4,000 26.0% > $4,000 30.0% > $6,000 30.0% > $6,000 30.0% > $6,000 30.0% > $6,000 34.0% > $8,000 34.0% > $8,000 34.0% > $8,000 34.0% > $8,000 38.0% > $10,000 38.0% > $10,000 38.0% > $10,000 38.0% > $10,000 42.0% > $12,000 42.0% > $12,000 42.0% > $12,000 42.0% > $12,000 46.0% > $14,000 46.0% > $14,000 46.0% > $14,000 46.0% > $14,000 49.0% > $16,000 49.0% > $16,000 49.0% > $16,000 49.0% > $16,000 52.0% > $18,000 52.0% > $18,000 52.0% > $18,000 52.0% > $18,000 55.0% > $20,000 55.0% > $20,000 55.0% > $20,000 55.0% > $20,000 58.0% > $22,000 58.0% > $22,000 58.0% > $22,000 58.0% > $22,000 61.0% > $26,000 61.0% > $26,000 61.0% > $26,000 61.0% > $26,000 64.0% > $32,000 64.0% > $32,000 64.0% > $32,000 64.0% > $32,000 67.0% > $38,000 67.0% > $38,000 67.0% > $38,000 67.0% > $38,000 69.0% > $44,000 69.0% > $44,000 69.0% > $44,000 69.0% > $44,000 72.0% > $50,000 72.0% > $50,000 72.0% > $50,000 72.0% > $50,000 75.0% > $60,000 75.0% > $60,000 75.0% > $60,000 75.0% > $60,000 78.0% > $70,000 78.0% > $70,000 78.0% > $70,000 78.0% > $70,000 81.0% > $80,000 81.0% > $80,000 81.0% > $80,000 81.0% > $80,000 83.0% > $90,000 83.0% > $90,000 83.0% > $90,000 83.0% > $90,000 85.0% > $100,000 85.0% > $100,000 85.0% > $100,000 85.0% > $100,000 87.0% > $150,000 87.0% > $150,000 87.0% > $150,000 87.0% > $150,000 88.0% > $200,000 88.0% > $200,000 88.0% > $200,000 88.0% > $200,000 1941 10.0% > $0 10.0% > $0 10.0% > $0 10.0% > $0 Tax rates include normal tax of 4 percent plus applicable surtax. Last law to change rates was the Revenue Act of 1941. 13.0% > $2,000 13.0% > $2,000 13.0% > $2,000 13.0% > $2,000 17.0% > $4,000 17.0% > $4,000 17.0% > $4,000 17.0% > $4,000 21.0% > $6,000 21.0% > $6,000 21.0% > $6,000 21.0% > $6,000 25.0% > $8,000 25.0% > $8,000 25.0% > $8,000 25.0% > $8,000 29.0% > $10,000 29.0% > $10,000 29.0% > $10,000 29.0% > $10,000 33.0% > $12,000 33.0% > $12,000 33.0% > $12,000 33.0% > $12,000 36.0% > $14,000 36.0% > $14,000 36.0% > $14,000 36.0% > $14,000 39.0% > $16,000 39.0% > $16,000 39.0% > $16,000 39.0% > $16,000 42.0% > $18,000 42.0% > $18,000 42.0% > $18,000 42.0% > $18,000 45.0% > $20,000 45.0% > $20,000 45.0% > $20,000 45.0% > $20,000 48.0% > $22,000 48.0% > $22,000 48.0% > $22,000 48.0% > $22,000 51.0% > $26,000 51.0% > $26,000 51.0% > $26,000 51.0% > $26,000 54.0% > $32,000 54.0% > $32,000 54.0% > $32,000 54.0% > $32,000 57.0% > $38,000 57.0% > $38,000 57.0% > $38,000 57.0% > $38,000 59.0% > $44,000 59.0% > $44,000 59.0% > $44,000 59.0% > $44,000 61.0% > $50,000 61.0% > $50,000 61.0% > $50,000 61.0% > $50,000 63.0% > $60,000 63.0% > $60,000 63.0% > $60,000 63.0% > $60,000 65.0% > $70,000 65.0% > $70,000 65.0% > $70,000 65.0% > $70,000 67.0% > $80,000 67.0% > $80,000 67.0% > $80,000 67.0% > $80,000 68.0% > $90,000 68.0% > $90,000 68.0% > $90,000 68.0% > $90,000 69.0% > $100,000 69.0% > $100,000 69.0% > $100,000 69.0% > $100,000 70.0% > $150,000 70.0% > $150,000 70.0% > $150,000 70.0% > $150,000 71.0% > $200,000 71.0% > $200,000 71.0% > $200,000 71.0% > $200,000 73.0% > $250,000 73.0% > $250,000 73.0% > $250,000 73.0% > $250,000 75.0% > $300,000 75.0% > $300,000 75.0% > $300,000 75.0% > $300,000 76.0% > $400,000 76.0% > $400,000 76.0% > $400,000 76.0% > $400,000 77.0% > $500,000 77.0% > $500,000 77.0% > $500,000 77.0% > $500,000 78.0% > $750,000 78.0% > $750,000 78.0% > $750,000 78.0% > $750,000 79.0% > $1,000,000 79.0% > $1,000,000 79.0% > $1,000,000 79.0% > $1,000,000 80.0% > $2,000,000 80.0% > $2,000,000 80.0% > $2,000,000 80.0% > $2,000,000 81.0% > $5,000,000 81.0% > $5,000,000 81.0% > $5,000,000 81.0% > $5,000,000 1940(A) 4.0% > $0 4.0% > $0 4.0% > $0 4.0% > $0 Tax rates include normal tax of 4 percent plus applicable surtax. Defense tax of 10 percent of normal tax and surtax (limited to 10 percent of excess of net income over sum of normal tax and surtax). Last law to change rates was the Revenue Act of 1940. 8.0% > $4,000 8.0% > $4,000 8.0% > $4,000 8.0% > $4,000 10.0% > $6,000 10.0% > $6,000 10.0% > $6,000 10.0% > $6,000 12.0% > $8,000 12.0% > $8,000 12.0% > $8,000 12.0% > $8,000 14.0% > $10,000 14.0% > $10,000 14.0% > $10,000 14.0% > $10,000 16.0% > $12,000 16.0% > $12,000 16.0% > $12,000 16.0% > $12,000 19.0% > $14,000 19.0% > $14,000 19.0% > $14,000 19.0% > $14,000 22.0% > $16,000 22.0% > $16,000 22.0% > $16,000 22.0% > $16,000 25.0% > $18,000 25.0% > $18,000 25.0% > $18,000 25.0% > $18,000 28.0% > $20,000 28.0% > $20,000 28.0% > $20,000 28.0% > $20,000 31.0% > $22,000 31.0% > $22,000 31.0% > $22,000 31.0% > $22,000 34.0% > $26,000 34.0% > $26,000 34.0% > $26,000 34.0% > $26,000 37.0% > $32,000 37.0% > $32,000 37.0% > $32,000 37.0% > $32,000 40.0% > $38,000 40.0% > $38,000 40.0% > $38,000 40.0% > $38,000 44.0% > $44,000 44.0% > $44,000 44.0% > $44,000 44.0% > $44,000 48.0% > $50,000 48.0% > $50,000 48.0% > $50,000 48.0% > $50,000 51.0% > $60,000 51.0% > $60,000 51.0% > $60,000 51.0% > $60,000 54.0% > $70,000 54.0% > $70,000 54.0% > $70,000 54.0% > $70,000 57.0% > $80,000 57.0% > $80,000 57.0% > $80,000 57.0% > $80,000 60.0% > $90,000 60.0% > $90,000 60.0% > $90,000 60.0% > $90,000 62.0% > $100,000 62.0% > $100,000 62.0% > $100,000 62.0% > $100,000 64.0% > $150,000 64.0% > $150,000 64.0% > $150,000 64.0% > $150,000 66.0% > $200,000 66.0% > $200,000 66.0% > $200,000 66.0% > $200,000 68.0% > $250,000 68.0% > $250,000 68.0% > $250,000 68.0% > $250,000 70.0% > $300,000 70.0% > $300,000 70.0% > $300,000 70.0% > $300,000 72.0% > $400,000 72.0% > $400,000 72.0% > $400,000 72.0% > $400,000 74.0% > $500,000 74.0% > $500,000 74.0% > $500,000 74.0% > $500,000 76.0% > $750,000 76.0% > $750,000 76.0% > $750,000 76.0% > $750,000 77.0% > $1,000,000 77.0% > $1,000,000 77.0% > $1,000,000 77.0% > $1,000,000 78.0% > $2,000,000 78.0% > $2,000,000 78.0% > $2,000,000 78.0% > $2,000,000 79.0% > $5,000,000 79.0% > $5,000,000 79.0% > $5,000,000 79.0% > $5,000,000 1939 4.0% > $0 4.0% > $0 4.0% > $0 4.0% > $0 Tax rates include normal tax of 4 percent plus applicable surtax. Last law to change rates was the Revenue Act of 1938. 8.0% > $4,000 8.0% > $4,000 8.0% > $4,000 8.0% > $4,000 9.0% > $6,000 9.0% > $6,000 9.0% > $6,000 9.0% > $6,000 10.0% > $8,000 10.0% > $8,000 10.0% > $8,000 10.0% > $8,000 11.0% > $10,000 11.0% > $10,000 11.0% > $10,000 11.0% > $10,000 12.0% > $12,000 12.0% > $12,000 12.0% > $12,000 12.0% > $12,000 13.0% > $14,000 13.0% > $14,000 13.0% > $14,000 13.0% > $14,000 15.0% > $16,000 15.0% > $16,000 15.0% > $16,000 15.0% > $16,000 17.0% > $18,000 17.0% > $18,000 17.0% > $18,000 17.0% > $18,000 19.0% > $20,000 19.0% > $20,000 19.0% > $20,000 19.0% > $20,000 21.0% > $22,000 21.0% > $22,000 21.0% > $22,000 21.0% > $22,000 23.0% > $26,000 23.0% > $26,000 23.0% > $26,000 23.0% > $26,000 25.0% > $32,000 25.0% > $32,000 25.0% > $32,000 25.0% > $32,000 28.0% > $38,000 28.0% > $38,000 28.0% > $38,000 28.0% > $38,000 31.0% > $44,000 31.0% > $44,000 31.0% > $44,000 31.0% > $44,000 35.0% > $50,000 35.0% > $50,000 35.0% > $50,000 35.0% > $50,000 39.0% > $56,000 39.0% > $56,000 39.0% > $56,000 39.0% > $56,000 43.0% > $62,000 43.0% > $62,000 43.0% > $62,000 43.0% > $62,000 47.0% > $68,000 47.0% > $68,000 47.0% > $68,000 47.0% > $68,000 51.0% > $74,000 51.0% > $74,000 51.0% > $74,000 51.0% > $74,000 55.0% > $80,000 55.0% > $80,000 55.0% > $80,000 55.0% > $80,000 59.0% > $90,000 59.0% > $90,000 59.0% > $90,000 59.0% > $90,000 62.0% > $100,000 62.0% > $100,000 62.0% > $100,000 62.0% > $100,000 64.0% > $150,000 64.0% > $150,000 64.0% > $150,000 64.0% > $150,000 66.0% > $200,000 66.0% > $200,000 66.0% > $200,000 66.0% > $200,000 68.0% > $250,000 68.0% > $250,000 68.0% > $250,000 68.0% > $250,000 70.0% > $300,000 70.0% > $300,000 70.0% > $300,000 70.0% > $300,000 72.0% > $400,000 72.0% > $400,000 72.0% > $400,000 72.0% > $400,000 74.0% > $500,000 74.0% > $500,000 74.0% > $500,000 74.0% > $500,000 76.0% > $750,000 76.0% > $750,000 76.0% > $750,000 76.0% > $750,000 77.0% > $1,000,000 77.0% > $1,000,000 77.0% > $1,000,000 77.0% > $1,000,000 78.0% > $2,000,000 78.0% > $2,000,000 78.0% > $2,000,000 78.0% > $2,000,000 79.0% > $5,000,000 79.0% > $5,000,000 79.0% > $5,000,000 79.0% > $5,000,000 1938 4.0% > $0 4.0% > $0 4.0% > $0 4.0% > $0 Tax rates include normal tax of 4 percent plus applicable surtax. Last law to change rates was the Revenue Act of 1938. 8.0% > $4,000 8.0% > $4,000 8.0% > $4,000 8.0% > $4,000 9.0% > $6,000 9.0% > $6,000 9.0% > $6,000 9.0% > $6,000 10.0% > $8,000 10.0% > $8,000 10.0% > $8,000 10.0% > $8,000 11.0% > $10,000 11.0% > $10,000 11.0% > $10,000 11.0% > $10,000 12.0% > $12,000 12.0% > $12,000 12.0% > $12,000 12.0% > $12,000 13.0% > $14,000 13.0% > $14,000 13.0% > $14,000 13.0% > $14,000 15.0% > $16,000 15.0% > $16,000 15.0% > $16,000 15.0% > $16,000 17.0% > $18,000 17.0% > $18,000 17.0% > $18,000 17.0% > $18,000 19.0% > $20,000 19.0% > $20,000 19.0% > $20,000 19.0% > $20,000 21.0% > $22,000 21.0% > $22,000 21.0% > $22,000 21.0% > $22,000 23.0% > $26,000 23.0% > $26,000 23.0% > $26,000 23.0% > $26,000 25.0% > $32,000 25.0% > $32,000 25.0% > $32,000 25.0% > $32,000 28.0% > $38,000 28.0% > $38,000 28.0% > $38,000 28.0% > $38,000 31.0% > $44,000 31.0% > $44,000 31.0% > $44,000 31.0% > $44,000 35.0% > $50,000 35.0% > $50,000 35.0% > $50,000 35.0% > $50,000 39.0% > $56,000 39.0% > $56,000 39.0% > $56,000 39.0% > $56,000 43.0% > $62,000 43.0% > $62,000 43.0% > $62,000 43.0% > $62,000 47.0% > $68,000 47.0% > $68,000 47.0% > $68,000 47.0% > $68,000 51.0% > $74,000 51.0% > $74,000 51.0% > $74,000 51.0% > $74,000 55.0% > $80,000 55.0% > $80,000 55.0% > $80,000 55.0% > $80,000 59.0% > $90,000 59.0% > $90,000 59.0% > $90,000 59.0% > $90,000 62.0% > $100,000 62.0% > $100,000 62.0% > $100,000 62.0% > $100,000 64.0% > $150,000 64.0% > $150,000 64.0% > $150,000 64.0% > $150,000 66.0% > $200,000 66.0% > $200,000 66.0% > $200,000 66.0% > $200,000 68.0% > $250,000 68.0% > $250,000 68.0% > $250,000 68.0% > $250,000 70.0% > $300,000 70.0% > $300,000 70.0% > $300,000 70.0% > $300,000 72.0% > $400,000 72.0% > $400,000 72.0% > $400,000 72.0% > $400,000 74.0% > $500,000 74.0% > $500,000 74.0% > $500,000 74.0% > $500,000 76.0% > $750,000 76.0% > $750,000 76.0% > $750,000 76.0% > $750,000 77.0% > $1,000,000 77.0% > $1,000,000 77.0% > $1,000,000 77.0% > $1,000,000 78.0% > $2,000,000 78.0% > $2,000,000 78.0% > $2,000,000 78.0% > $2,000,000 79.0% > $5,000,000 79.0% > $5,000,000 79.0% > $5,000,000 79.0% > $5,000,000 1937 4.0% > $0 4.0% > $0 4.0% > $0 4.0% > $0 Tax rates include normal tax of 4 percent plus applicable surtax. Last law to change rates was the Revenue Act of 1936. 8.0% > $4,000 8.0% > $4,000 8.0% > $4,000 8.0% > $4,000 9.0% > $6,000 9.0% > $6,000 9.0% > $6,000 9.0% > $6,000 10.0% > $8,000 10.0% > $8,000 10.0% > $8,000 10.0% > $8,000 11.0% > $10,000 11.0% > $10,000 11.0% > $10,000 11.0% > $10,000 12.0% > $12,000 12.0% > $12,000 12.0% > $12,000 12.0% > $12,000 13.0% > $14,000 13.0% > $14,000 13.0% > $14,000 13.0% > $14,000 15.0% > $16,000 15.0% > $16,000 15.0% > $16,000 15.0% > $16,000 17.0% > $18,000 17.0% > $18,000 17.0% > $18,000 17.0% > $18,000 19.0% > $20,000 19.0% > $20,000 19.0% > $20,000 19.0% > $20,000 21.0% > $22,000 21.0% > $22,000 21.0% > $22,000 21.0% > $22,000 23.0% > $26,000 23.0% > $26,000 23.0% > $26,000 23.0% > $26,000 25.0% > $32,000 25.0% > $32,000 25.0% > $32,000 25.0% > $32,000 28.0% > $38,000 28.0% > $38,000 28.0% > $38,000 28.0% > $38,000 31.0% > $44,000 31.0% > $44,000 31.0% > $44,000 31.0% > $44,000 35.0% > $50,000 35.0% > $50,000 35.0% > $50,000 35.0% > $50,000 39.0% > $56,000 39.0% > $56,000 39.0% > $56,000 39.0% > $56,000 43.0% > $62,000 43.0% > $62,000 43.0% > $62,000 43.0% > $62,000 47.0% > $68,000 47.0% > $68,000 47.0% > $68,000 47.0% > $68,000 51.0% > $74,000 51.0% > $74,000 51.0% > $74,000 51.0% > $74,000 55.0% > $80,000 55.0% > $80,000 55.0% > $80,000 55.0% > $80,000 59.0% > $90,000 59.0% > $90,000 59.0% > $90,000 59.0% > $90,000 62.0% > $100,000 62.0% > $100,000 62.0% > $100,000 62.0% > $100,000 64.0% > $150,000 64.0% > $150,000 64.0% > $150,000 64.0% > $150,000 66.0% > $200,000 66.0% > $200,000 66.0% > $200,000 66.0% > $200,000 68.0% > $250,000 68.0% > $250,000 68.0% > $250,000 68.0% > $250,000 70.0% > $300,000 70.0% > $300,000 70.0% > $300,000 70.0% > $300,000 72.0% > $400,000 72.0% > $400,000 72.0% > $400,000 72.0% > $400,000 74.0% > $500,000 74.0% > $500,000 74.0% > $500,000 74.0% > $500,000 76.0% > $750,000 76.0% > $750,000 76.0% > $750,000 76.0% > $750,000 77.0% > $1,000,000 77.0% > $1,000,000 77.0% > $1,000,000 77.0% > $1,000,000 78.0% > $2,000,000 78.0% > $2,000,000 78.0% > $2,000,000 78.0% > $2,000,000 79.0% > $5,000,000 79.0% > $5,000,000 79.0% > $5,000,000 79.0% > $5,000,000 1936 4.0% > $0 4.0% > $0 4.0% > $0 4.0% > $0 Tax rates include normal tax of 4 percent plus applicable surtax. Last law to change rates was the Revenue Act of 1936. 8.0% > $4,000 8.0% > $4,000 8.0% > $4,000 8.0% > $4,000 9.0% > $6,000 9.0% > $6,000 9.0% > $6,000 9.0% > $6,000 10.0% > $8,000 10.0% > $8,000 10.0% > $8,000 10.0% > $8,000 11.0% > $10,000 11.0% > $10,000 11.0% > $10,000 11.0% > $10,000 12.0% > $12,000 12.0% > $12,000 12.0% > $12,000 12.0% > $12,000 13.0% > $14,000 13.0% > $14,000 13.0% > $14,000 13.0% > $14,000 15.0% > $16,000 15.0% > $16,000 15.0% > $16,000 15.0% > $16,000 17.0% > $18,000 17.0% > $18,000 17.0% > $18,000 17.0% > $18,000 19.0% > $20,000 19.0% > $20,000 19.0% > $20,000 19.0% > $20,000 21.0% > $22,000 21.0% > $22,000 21.0% > $22,000 21.0% > $22,000 23.0% > $26,000 23.0% > $26,000 23.0% > $26,000 23.0% > $26,000 25.0% > $32,000 25.0% > $32,000 25.0% > $32,000 25.0% > $32,000 28.0% > $38,000 28.0% > $38,000 28.0% > $38,000 28.0% > $38,000 31.0% > $44,000 31.0% > $44,000 31.0% > $44,000 31.0% > $44,000 35.0% > $50,000 35.0% > $50,000 35.0% > $50,000 35.0% > $50,000 39.0% > $56,000 39.0% > $56,000 39.0% > $56,000 39.0% > $56,000 43.0% > $62,000 43.0% > $62,000 43.0% > $62,000 43.0% > $62,000 47.0% > $68,000 47.0% > $68,000 47.0% > $68,000 47.0% > $68,000 51.0% > $74,000 51.0% > $74,000 51.0% > $74,000 51.0% > $74,000 55.0% > $80,000 55.0% > $80,000 55.0% > $80,000 55.0% > $80,000 59.0% > $90,000 59.0% > $90,000 59.0% > $90,000 59.0% > $90,000 62.0% > $100,000 62.0% > $100,000 62.0% > $100,000 62.0% > $100,000 64.0% > $150,000 64.0% > $150,000 64.0% > $150,000 64.0% > $150,000 66.0% > $200,000 66.0% > $200,000 66.0% > $200,000 66.0% > $200,000 68.0% > $250,000 68.0% > $250,000 68.0% > $250,000 68.0% > $250,000 70.0% > $300,000 70.0% > $300,000 70.0% > $300,000 70.0% > $300,000 72.0% > $400,000 72.0% > $400,000 72.0% > $400,000 72.0% > $400,000 74.0% > $500,000 74.0% > $500,000 74.0% > $500,000 74.0% > $500,000 76.0% > $750,000 76.0% > $750,000 76.0% > $750,000 76.0% > $750,000 77.0% > $1,000,000 77.0% > $1,000,000 77.0% > $1,000,000 77.0% > $1,000,000 78.0% > $2,000,000 78.0% > $2,000,000 78.0% > $2,000,000 78.0% > $2,000,000 79.0% > $5,000,000 79.0% > $5,000,000 79.0% > $5,000,000 79.0% > $5,000,000 1935 4.0% > $0 4.0% > $0 4.0% > $0 4.0% > $0 Tax rates include normal tax of 4 percent plus applicable surtax. Last law to change rates was the Revenue Act of 1934. 8.0% > $4,000 8.0% > $4,000 8.0% > $4,000 8.0% > $4,000 9.0% > $6,000 9.0% > $6,000 9.0% > $6,000 9.0% > $6,000 10.0% > $8,000 10.0% > $8,000 10.0% > $8,000 10.0% > $8,000 11.0% > $10,000 11.0% > $10,000 11.0% > $10,000 11.0% > $10,000 12.0% > $12,000 12.0% > $12,000 12.0% > $12,000 12.0% > $12,000 13.0% > $14,000 13.0% > $14,000 13.0% > $14,000 13.0% > $14,000 15.0% > $16,000 15.0% > $16,000 15.0% > $16,000 15.0% > $16,000 17.0% > $18,000 17.0% > $18,000 17.0% > $18,000 17.0% > $18,000 19.0% > $20,000 19.0% > $20,000 19.0% > $20,000 19.0% > $20,000 21.0% > $22,000 21.0% > $22,000 21.0% > $22,000 21.0% > $22,000 23.0% > $26,000 23.0% > $26,000 23.0% > $26,000 23.0% > $26,000 25.0% > $32,000 25.0% > $32,000 25.0% > $32,000 25.0% > $32,000 28.0% > $38,000 28.0% > $38,000 28.0% > $38,000 28.0% > $38,000 31.0% > $44,000 31.0% > $44,000 31.0% > $44,000 31.0% > $44,000 34.0% > $50,000 34.0% > $50,000 34.0% > $50,000 34.0% > $50,000 37.0% > $56,000 37.0% > $56,000 37.0% > $56,000 37.0% > $56,000 40.0% > $62,000 40.0% > $62,000 40.0% > $62,000 40.0% > $62,000 43.0% > $68,000 43.0% > $68,000 43.0% > $68,000 43.0% > $68,000 46.0% > $74,000 46.0% > $74,000 46.0% > $74,000 46.0% > $74,000 49.0% > $80,000 49.0% > $80,000 49.0% > $80,000 49.0% > $80,000 54.0% > $90,000 54.0% > $90,000 54.0% > $90,000 54.0% > $90,000 56.0% > $100,000 56.0% > $100,000 56.0% > $100,000 56.0% > $100,000 57.0% > $150,000 57.0% > $150,000 57.0% > $150,000 57.0% > $150,000 58.0% > $200,000 58.0% > $200,000 58.0% > $200,000 58.0% > $200,000 59.0% > $300,000 59.0% > $300,000 59.0% > $300,000 59.0% > $300,000 60.0% > $400,000 60.0% > $400,000 60.0% > $400,000 60.0% > $400,000 61.0% > $500,000 61.0% > $500,000 61.0% > $500,000 61.0% > $500,000 62.0% > $750,000 62.0% > $750,000 62.0% > $750,000 62.0% > $750,000 63.0% > $1,000,000 63.0% > $1,000,000 63.0% > $1,000,000 63.0% > $1,000,000 1934 4.0% > $0 4.0% > $0 4.0% > $0 4.0% > $0 Tax rates include normal tax of 4 percent plus applicable surtax. Last law to change rates was the Revenue Act of 1934. 8.0% > $4,000 8.0% > $4,000 8.0% > $4,000 8.0% > $4,000 9.0% > $6,000 9.0% > $6,000 9.0% > $6,000 9.0% > $6,000 10.0% > $8,000 10.0% > $8,000 10.0% > $8,000 10.0% > $8,000 11.0% > $10,000 11.0% > $10,000 11.0% > $10,000 11.0% > $10,000 12.0% > $12,000 12.0% > $12,000 12.0% > $12,000 12.0% > $12,000 13.0% > $14,000 13.0% > $14,000 13.0% > $14,000 13.0% > $14,000 15.0% > $16,000 15.0% > $16,000 15.0% > $16,000 15.0% > $16,000 17.0% > $18,000 17.0% > $18,000 17.0% > $18,000 17.0% > $18,000 19.0% > $20,000 19.0% > $20,000 19.0% > $20,000 19.0% > $20,000 21.0% > $22,000 21.0% > $22,000 21.0% > $22,000 21.0% > $22,000 23.0% > $26,000 23.0% > $26,000 23.0% > $26,000 23.0% > $26,000 25.0% > $32,000 25.0% > $32,000 25.0% > $32,000 25.0% > $32,000 28.0% > $38,000 28.0% > $38,000 28.0% > $38,000 28.0% > $38,000 31.0% > $44,000 31.0% > $44,000 31.0% > $44,000 31.0% > $44,000 34.0% > $50,000 34.0% > $50,000 34.0% > $50,000 34.0% > $50,000 37.0% > $56,000 37.0% > $56,000 37.0% > $56,000 37.0% > $56,000 40.0% > $62,000 40.0% > $62,000 40.0% > $62,000 40.0% > $62,000 43.0% > $68,000 43.0% > $68,000 43.0% > $68,000 43.0% > $68,000 46.0% > $74,000 46.0% > $74,000 46.0% > $74,000 46.0% > $74,000 49.0% > $80,000 49.0% > $80,000 49.0% > $80,000 49.0% > $80,000 54.0% > $90,000 54.0% > $90,000 54.0% > $90,000 54.0% > $90,000 56.0% > $100,000 56.0% > $100,000 56.0% > $100,000 56.0% > $100,000 57.0% > $150,000 57.0% > $150,000 57.0% > $150,000 57.0% > $150,000 58.0% > $200,000 58.0% > $200,000 58.0% > $200,000 58.0% > $200,000 59.0% > $300,000 59.0% > $300,000 59.0% > $300,000 59.0% > $300,000 60.0% > $400,000 60.0% > $400,000 60.0% > $400,000 60.0% > $400,000 61.0% > $500,000 61.0% > $500,000 61.0% > $500,000 61.0% > $500,000 62.0% > $750,000 62.0% > $750,000 62.0% > $750,000 62.0% > $750,000 63.0% > $1,000,000 63.0% > $1,000,000 63.0% > $1,000,000 63.0% > $1,000,000 1933 4.0% > $0 4.0% > $0 4.0% > $0 4.0% > $0 Tax rates include normal tax rates plus applicable surtaxes. Last law to change rates was the Revenue Act of 1932. 8.0% > $4,000 8.0% > $4,000 8.0% > $4,000 8.0% > $4,000 9.0% > $6,000 9.0% > $6,000 9.0% > $6,000 9.0% > $6,000 10.0% > $10,000 10.0% > $10,000 10.0% > $10,000 10.0% > $10,000 11.0% > $12,000 11.0% > $12,000 11.0% > $12,000 11.0% > $12,000 12.0% > $14,000 12.0% > $14,000 12.0% > $14,000 12.0% > $14,000 13.0% > $16,000 13.0% > $16,000 13.0% > $16,000 13.0% > $16,000 14.0% > $18,000 14.0% > $18,000 14.0% > $18,000 14.0% > $18,000 16.0% > $20,000 16.0% > $20,000 16.0% > $20,000 16.0% > $20,000 17.0% > $22,000 17.0% > $22,000 17.0% > $22,000 17.0% > $22,000 18.0% > $24,000 18.0% > $24,000 18.0% > $24,000 18.0% > $24,000 19.0% > $26,000 19.0% > $26,000 19.0% > $26,000 19.0% > $26,000 20.0% > $28,000 20.0% > $28,000 20.0% > $28,000 20.0% > $28,000 21.0% > $30,000 21.0% > $30,000 21.0% > $30,000 21.0% > $30,000 23.0% > $32,000 23.0% > $32,000 23.0% > $32,000 23.0% > $32,000 24.0% > $36,000 24.0% > $36,000 24.0% > $36,000 24.0% > $36,000 25.0% > $38,000 25.0% > $38,000 25.0% > $38,000 25.0% > $38,000 26.0% > $40,000 26.0% > $40,000 26.0% > $40,000 26.0% > $40,000 27.0% > $42,000 27.0% > $42,000 27.0% > $42,000 27.0% > $42,000 28.0% > $44,000 28.0% > $44,000 28.0% > $44,000 28.0% > $44,000 29.0% > $46,000 29.0% > $46,000 29.0% > $46,000 29.0% > $46,000 30.0% > $48,000 30.0% > $48,000 30.0% > $48,000 30.0% > $48,000 31.0% > $50,000 31.0% > $50,000 31.0% > $50,000 31.0% > $50,000 32.0% > $52,000 32.0% > $52,000 32.0% > $52,000 32.0% > $52,000 33.0% > $54,000 33.0% > $54,000 33.0% > $54,000 33.0% > $54,000 34.0% > $56,000 34.0% > $56,000 34.0% > $56,000 34.0% > $56,000 35.0% > $58,000 35.0% > $58,000 35.0% > $58,000 35.0% > $58,000 36.0% > $60,000 36.0% > $60,000 36.0% > $60,000 36.0% > $60,000 37.0% > $62,000 37.0% > $62,000 37.0% > $62,000 37.0% > $62,000 38.0% > $64,000 38.0% > $64,000 38.0% > $64,000 38.0% > $64,000 39.0% > $66,000 39.0% > $66,000 39.0% > $66,000 39.0% > $66,000 40.0% > $68,000 40.0% > $68,000 40.0% > $68,000 40.0% > $68,000 41.0% > $70,000 41.0% > $70,000 41.0% > $70,000 41.0% > $70,000 42.0% > $72,000 42.0% > $72,000 42.0% > $72,000 42.0% > $72,000 43.0% > $74,000 43.0% > $74,000 43.0% > $74,000 43.0% > $74,000 44.0% > $76,000 44.0% > $76,000 44.0% > $76,000 44.0% > $76,000 45.0% > $78,000 45.0% > $78,000 45.0% > $78,000 45.0% > $78,000 46.0% > $80,000 46.0% > $80,000 46.0% > $80,000 46.0% > $80,000 47.0% > $82,000 47.0% > $82,000 47.0% > $82,000 47.0% > $82,000 48.0% > $84,000 48.0% > $84,000 48.0% > $84,000 48.0% > $84,000 49.0% > $86,000 49.0% > $86,000 49.0% > $86,000 49.0% > $86,000 50.0% > $88,000 50.0% > $88,000 50.0% > $88,000 50.0% > $88,000 51.0% > $90,000 51.0% > $90,000 51.0% > $90,000 51.0% > $90,000 52.0% > $92,000 52.0% > $92,000 52.0% > $92,000 52.0% > $92,000 53.0% > $94,000 53.0% > $94,000 53.0% > $94,000 53.0% > $94,000 54.0% > $96,000 54.0% > $96,000 54.0% > $96,000 54.0% > $96,000 55.0% > $98,000 55.0% > $98,000 55.0% > $98,000 55.0% > $98,000 56.0% > $100,000 56.0% > $100,000 56.0% > $100,000 56.0% > $100,000 57.0% > $150,000 57.0% > $150,000 57.0% > $150,000 57.0% > $150,000 58.0% > $200,000 58.0% > $200,000 58.0% > $200,000 58.0% > $200,000 59.0% > $300,000 59.0% > $300,000 59.0% > $300,000 59.0% > $300,000 60.0% > $400,000 60.0% > $400,000 60.0% > $400,000 60.0% > $400,000 61.0% > $500,000 61.0% > $500,000 61.0% > $500,000 61.0% > $500,000 62.0% > $750,000 62.0% > $750,000 62.0% > $750,000 62.0% > $750,000 63.0% > $1,000,000 63.0% > $1,000,000 63.0% > $1,000,000 63.0% > $1,000,000 1932 4.0% > $0 4.0% > $0 4.0% > $0 4.0% > $0 Tax rates include normal tax of 4 percent up to $4,000 of taxable and income and 8 percent over $4,000, plus applicable surtaxes. Last law to change rates was the Revenue Act of 1932. 8.0% > $4,000 8.0% > $4,000 8.0% > $4,000 8.0% > $4,000 9.0% > $6,000 9.0% > $6,000 9.0% > $6,000 9.0% > $6,000 10.0% > $10,000 10.0% > $10,000 10.0% > $10,000 10.0% > $10,000 11.0% > $12,000 11.0% > $12,000 11.0% > $12,000 11.0% > $12,000 12.0% > $14,000 12.0% > $14,000 12.0% > $14,000 12.0% > $14,000 13.0% > $16,000 13.0% > $16,000 13.0% > $16,000 13.0% > $16,000 14.0% > $18,000 14.0% > $18,000 14.0% > $18,000 14.0% > $18,000 16.0% > $20,000 16.0% > $20,000 16.0% > $20,000 16.0% > $20,000 17.0% > $22,000 17.0% > $22,000 17.0% > $22,000 17.0% > $22,000 18.0% > $24,000 18.0% > $24,000 18.0% > $24,000 18.0% > $24,000 19.0% > $26,000 19.0% > $26,000 19.0% > $26,000 19.0% > $26,000 20.0% > $28,000 20.0% > $28,000 20.0% > $28,000 20.0% > $28,000 21.0% > $30,000 21.0% > $30,000 21.0% > $30,000 21.0% > $30,000 23.0% > $32,000 23.0% > $32,000 23.0% > $32,000 23.0% > $32,000 24.0% > $36,000 24.0% > $36,000 24.0% > $36,000 24.0% > $36,000 25.0% > $38,000 25.0% > $38,000 25.0% > $38,000 25.0% > $38,000 26.0% > $40,000 26.0% > $40,000 26.0% > $40,000 26.0% > $40,000 27.0% > $42,000 27.0% > $42,000 27.0% > $42,000 27.0% > $42,000 28.0% > $44,000 28.0% > $44,000 28.0% > $44,000 28.0% > $44,000 29.0% > $46,000 29.0% > $46,000 29.0% > $46,000 29.0% > $46,000 30.0% > $48,000 30.0% > $48,000 30.0% > $48,000 30.0% > $48,000 31.0% > $50,000 31.0% > $50,000 31.0% > $50,000 31.0% > $50,000 32.0% > $52,000 32.0% > $52,000 32.0% > $52,000 32.0% > $52,000 33.0% > $54,000 33.0% > $54,000 33.0% > $54,000 33.0% > $54,000 34.0% > $56,000 34.0% > $56,000 34.0% > $56,000 34.0% > $56,000 35.0% > $58,000 35.0% > $58,000 35.0% > $58,000 35.0% > $58,000 36.0% > $60,000 36.0% > $60,000 36.0% > $60,000 36.0% > $60,000 37.0% > $62,000 37.0% > $62,000 37.0% > $62,000 37.0% > $62,000 38.0% > $64,000 38.0% > $64,000 38.0% > $64,000 38.0% > $64,000 39.0% > $66,000 39.0% > $66,000 39.0% > $66,000 39.0% > $66,000 40.0% > $68,000 40.0% > $68,000 40.0% > $68,000 40.0% > $68,000 41.0% > $70,000 41.0% > $70,000 41.0% > $70,000 41.0% > $70,000 42.0% > $72,000 42.0% > $72,000 42.0% > $72,000 42.0% > $72,000 43.0% > $74,000 43.0% > $74,000 43.0% > $74,000 43.0% > $74,000 44.0% > $76,000 44.0% > $76,000 44.0% > $76,000 44.0% > $76,000 45.0% > $78,000 45.0% > $78,000 45.0% > $78,000 45.0% > $78,000 46.0% > $80,000 46.0% > $80,000 46.0% > $80,000 46.0% > $80,000 47.0% > $82,000 47.0% > $82,000 47.0% > $82,000 47.0% > $82,000 48.0% > $84,000 48.0% > $84,000 48.0% > $84,000 48.0% > $84,000 49.0% > $86,000 49.0% > $86,000 49.0% > $86,000 49.0% > $86,000 50.0% > $88,000 50.0% > $88,000 50.0% > $88,000 50.0% > $88,000 51.0% > $90,000 51.0% > $90,000 51.0% > $90,000 51.0% > $90,000 52.0% > $92,000 52.0% > $92,000 52.0% > $92,000 52.0% > $92,000 53.0% > $94,000 53.0% > $94,000 53.0% > $94,000 53.0% > $94,000 54.0% > $96,000 54.0% > $96,000 54.0% > $96,000 54.0% > $96,000 55.0% > $98,000 55.0% > $98,000 55.0% > $98,000 55.0% > $98,000 56.0% > $100,000 56.0% > $100,000 56.0% > $100,000 56.0% > $100,000 57.0% > $150,000 57.0% > $150,000 57.0% > $150,000 57.0% > $150,000 58.0% > $200,000 58.0% > $200,000 58.0% > $200,000 58.0% > $200,000 59.0% > $300,000 59.0% > $300,000 59.0% > $300,000 59.0% > $300,000 60.0% > $400,000 60.0% > $400,000 60.0% > $400,000 60.0% > $400,000 61.0% > $500,000 61.0% > $500,000 61.0% > $500,000 61.0% > $500,000 62.0% > $750,000 62.0% > $750,000 62.0% > $750,000 62.0% > $750,000 63.0% > $1,000,000 63.0% > $1,000,000 63.0% > $1,000,000 63.0% > $1,000,000 1931 1.5% > $0 1.5% > $0 1.5% > $0 1.5% > $0 Tax rates include normal taxes of 1.5 percent on the first $4,000 of taxable income, 3 percent on the next $4,000, and 5 percent on taxable income over $8,000, plus applicable surtaxes. Last law to change rates was the Revenue Act of 1928. 3.0% > $4,000 3.0% > $4,000 3.0% > $4,000 3.0% > $4,000 5.0% > $8,000 5.0% > $8,000 5.0% > $8,000 5.0% > $8,000 6.0% > $10,000 6.0% > $10,000 6.0% > $10,000 6.0% > $10,000 7.0% > $14,000 7.0% > $14,000 7.0% > $14,000 7.0% > $14,000 8.0% > $16,000 8.0% > $16,000 8.0% > $16,000 8.0% > $16,000 9.0% > $18,000 9.0% > $18,000 9.0% > $18,000 9.0% > $18,000 10.0% > $20,000 10.0% > $20,000 10.0% > $20,000 10.0% > $20,000 11.0% > $22,000 11.0% > $22,000 11.0% > $22,000 11.0% > $22,000 12.0% > $24,000 12.0% > $24,000 12.0% > $24,000 12.0% > $24,000 13.0% > $28,000 13.0% > $28,000 13.0% > $28,000 13.0% > $28,000 14.0% > $32,000 14.0% > $32,000 14.0% > $32,000 14.0% > $32,000 15.0% > $36,000 15.0% > $36,000 15.0% > $36,000 15.0% > $36,000 16.0% > $40,000 16.0% > $40,000 16.0% > $40,000 16.0% > $40,000 17.0% > $44,000 17.0% > $44,000 17.0% > $44,000 17.0% > $44,000 18.0% > $48,000 18.0% > $48,000 18.0% > $48,000 18.0% > $48,000 19.0% > $52,000 19.0% > $52,000 19.0% > $52,000 19.0% > $52,000 20.0% > $56,000 20.0% > $56,000 20.0% > $56,000 20.0% > $56,000 21.0% > $60,000 21.0% > $60,000 21.0% > $60,000 21.0% > $60,000 22.0% > $64,000 22.0% > $64,000 22.0% > $64,000 22.0% > $64,000 23.0% > $70,000 23.0% > $70,000 23.0% > $70,000 23.0% > $70,000 24.0% > $80,000 24.0% > $80,000 24.0% > $80,000 24.0% > $80,000 25.0% > $100,000 25.0% > $100,000 25.0% > $100,000 25.0% > $100,000 1930 1.5% > $0 1.5% > $0 1.5% > $0 1.5% > $0 Tax rates include normal taxes of 1.5 percent on the first $4,000 of taxable income, 3 percent on the next $4,000, and 5 percent on taxable income over $8,000, plus applicable surtaxes. Last law to change rates was the Revenue Act of 1928. 3.0% > $4,000 3.0% > $4,000 3.0% > $4,000 3.0% > $4,000 5.0% > $8,000 5.0% > $8,000 5.0% > $8,000 5.0% > $8,000 6.0% > $10,000 6.0% > $10,000 6.0% > $10,000 6.0% > $10,000 7.0% > $14,000 7.0% > $14,000 7.0% > $14,000 7.0% > $14,000 8.0% > $16,000 8.0% > $16,000 8.0% > $16,000 8.0% > $16,000 9.0% > $18,000 9.0% > $18,000 9.0% > $18,000 9.0% > $18,000 10.0% > $20,000 10.0% > $20,000 10.0% > $20,000 10.0% > $20,000 11.0% > $22,000 11.0% > $22,000 11.0% > $22,000 11.0% > $22,000 12.0% > $24,000 12.0% > $24,000 12.0% > $24,000 12.0% > $24,000 13.0% > $28,000 13.0% > $28,000 13.0% > $28,000 13.0% > $28,000 14.0% > $32,000 14.0% > $32,000 14.0% > $32,000 14.0% > $32,000 15.0% > $36,000 15.0% > $36,000 15.0% > $36,000 15.0% > $36,000 16.0% > $40,000 16.0% > $40,000 16.0% > $40,000 16.0% > $40,000 17.0% > $44,000 17.0% > $44,000 17.0% > $44,000 17.0% > $44,000 18.0% > $48,000 18.0% > $48,000 18.0% > $48,000 18.0% > $48,000 19.0% > $52,000 19.0% > $52,000 19.0% > $52,000 19.0% > $52,000 20.0% > $56,000 20.0% > $56,000 20.0% > $56,000 20.0% > $56,000 21.0% > $60,000 21.0% > $60,000 21.0% > $60,000 21.0% > $60,000 22.0% > $64,000 22.0% > $64,000 22.0% > $64,000 22.0% > $64,000 23.0% > $70,000 23.0% > $70,000 23.0% > $70,000 23.0% > $70,000 24.0% > $80,000 24.0% > $80,000 24.0% > $80,000 24.0% > $80,000 25.0% > $100,000 25.0% > $100,000 25.0% > $100,000 25.0% > $100,000 1929 1.5% > $0 1.5% > $0 1.5% > $0 1.5% > $0 Tax rates include normal taxes of 1.5 percent on the first $4,000 of taxable income, 3 percent on the next $4,000, and 5 percent on taxable income over $8,000, plus applicable surtaxes. Tax liability reduced by 1 percent by Joint Resolution of Congress, No. 133, approved by President Hoover on December 16, 1929. Last law to change rates was the Revenue Act of 1928. 3.0% > $4,000 3.0% > $4,000 3.0% > $4,000 3.0% > $4,000 5.0% > $8,000 5.0% > $8,000 5.0% > $8,000 5.0% > $8,000 6.0% > $10,000 6.0% > $10,000 6.0% > $10,000 6.0% > $10,000 7.0% > $14,000 7.0% > $14,000 7.0% > $14,000 7.0% > $14,000 8.0% > $16,000 8.0% > $16,000 8.0% > $16,000 8.0% > $16,000 9.0% > $18,000 9.0% > $18,000 9.0% > $18,000 9.0% > $18,000 10.0% > $20,000 10.0% > $20,000 10.0% > $20,000 10.0% > $20,000 11.0% > $22,000 11.0% > $22,000 11.0% > $22,000 11.0% > $22,000 12.0% > $24,000 12.0% > $24,000 12.0% > $24,000 12.0% > $24,000 13.0% > $28,000 13.0% > $28,000 13.0% > $28,000 13.0% > $28,000 14.0% > $32,000 14.0% > $32,000 14.0% > $32,000 14.0% > $32,000 15.0% > $36,000 15.0% > $36,000 15.0% > $36,000 15.0% > $36,000 16.0% > $40,000 16.0% > $40,000 16.0% > $40,000 16.0% > $40,000 17.0% > $44,000 17.0% > $44,000 17.0% > $44,000 17.0% > $44,000 18.0% > $48,000 18.0% > $48,000 18.0% > $48,000 18.0% > $48,000 19.0% > $52,000 19.0% > $52,000 19.0% > $52,000 19.0% > $52,000 20.0% > $56,000 20.0% > $56,000 20.0% > $56,000 20.0% > $56,000 21.0% > $60,000 21.0% > $60,000 21.0% > $60,000 21.0% > $60,000 22.0% > $64,000 22.0% > $64,000 22.0% > $64,000 22.0% > $64,000 23.0% > $70,000 23.0% > $70,000 23.0% > $70,000 23.0% > $70,000 24.0% > $80,000 24.0% > $80,000 24.0% > $80,000 24.0% > $80,000 25.0% > $100,000 25.0% > $100,000 25.0% > $100,000 25.0% > $100,000 1928 1.5% > $0 1.5% > $0 1.5% > $0 1.5% > $0 Tax rates include normal taxes of 1.5 percent on the first $4,000 of taxable income, 3 percent on the next $4,000, and 5 percent on taxable income over $8,000, plus applicable surtaxes. Last law to change rates was the Revenue Act of 1928. 3.0% > $4,000 3.0% > $4,000 3.0% > $4,000 3.0% > $4,000 5.0% > $8,000 5.0% > $8,000 5.0% > $8,000 5.0% > $8,000 6.0% > $10,000 6.0% > $10,000 6.0% > $10,000 6.0% > $10,000 7.0% > $14,000 7.0% > $14,000 7.0% > $14,000 7.0% > $14,000 8.0% > $16,000 8.0% > $16,000 8.0% > $16,000 8.0% > $16,000 9.0% > $18,000 9.0% > $18,000 9.0% > $18,000 9.0% > $18,000 10.0% > $20,000 10.0% > $20,000 10.0% > $20,000 10.0% > $20,000 11.0% > $22,000 11.0% > $22,000 11.0% > $22,000 11.0% > $22,000 12.0% > $24,000 12.0% > $24,000 12.0% > $24,000 12.0% > $24,000 13.0% > $28,000 13.0% > $28,000 13.0% > $28,000 13.0% > $28,000 14.0% > $32,000 14.0% > $32,000 14.0% > $32,000 14.0% > $32,000 15.0% > $36,000 15.0% > $36,000 15.0% > $36,000 15.0% > $36,000 16.0% > $40,000 16.0% > $40,000 16.0% > $40,000 16.0% > $40,000 17.0% > $44,000 17.0% > $44,000 17.0% > $44,000 17.0% > $44,000 18.0% > $48,000 18.0% > $48,000 18.0% > $48,000 18.0% > $48,000 19.0% > $52,000 19.0% > $52,000 19.0% > $52,000 19.0% > $52,000 20.0% > $56,000 20.0% > $56,000 20.0% > $56,000 20.0% > $56,000 21.0% > $60,000 21.0% > $60,000 21.0% > $60,000 21.0% > $60,000 22.0% > $64,000 22.0% > $64,000 22.0% > $64,000 22.0% > $64,000 23.0% > $70,000 23.0% > $70,000 23.0% > $70,000 23.0% > $70,000 24.0% > $80,000 24.0% > $80,000 24.0% > $80,000 24.0% > $80,000 25.0% > $100,000 25.0% > $100,000 25.0% > $100,000 25.0% > $100,000 1927 1.5% > $0 1.5% > $0 1.5% > $0 1.5% > $0 Tax rates include normal taxes of 1.5 percent on the first $4,000 of taxable income, 3 percent on the next $4,000, and 5 percent on taxable income over $8,000, plus applicable surtaxes. Last law to change rates was the Revenue Act of 1926. 3.0% > $4,000 3.0% > $4,000 3.0% > $4,000 3.0% > $4,000 5.0% > $8,000 5.0% > $8,000 5.0% > $8,000 5.0% > $8,000 6.0% > $10,000 6.0% > $10,000 6.0% > $10,000 6.0% > $10,000 7.0% > $14,000 7.0% > $14,000 7.0% > $14,000 7.0% > $14,000 8.0% > $16,000 8.0% > $16,000 8.0% > $16,000 8.0% > $16,000 9.0% > $18,000 9.0% > $18,000 9.0% > $18,000 9.0% > $18,000 10.0% > $20,000 10.0% > $20,000 10.0% > $20,000 10.0% > $20,000 11.0% > $22,000 11.0% > $22,000 11.0% > $22,000 11.0% > $22,000 12.0% > $24,000 12.0% > $24,000 12.0% > $24,000 12.0% > $24,000 13.0% > $28,000 13.0% > $28,000 13.0% > $28,000 13.0% > $28,000 14.0% > $32,000 14.0% > $32,000 14.0% > $32,000 14.0% > $32,000 15.0% > $36,000 15.0% > $36,000 15.0% > $36,000 15.0% > $36,000 16.0% > $40,000 16.0% > $40,000 16.0% > $40,000 16.0% > $40,000 17.0% > $44,000 17.0% > $44,000 17.0% > $44,000 17.0% > $44,000 18.0% > $48,000 18.0% > $48,000 18.0% > $48,000 18.0% > $48,000 19.0% > $52,000 19.0% > $52,000 19.0% > $52,000 19.0% > $52,000 20.0% > $56,000 20.0% > $56,000 20.0% > $56,000 20.0% > $56,000 21.0% > $60,000 21.0% > $60,000 21.0% > $60,000 21.0% > $60,000 22.0% > $64,000 22.0% > $64,000 22.0% > $64,000 22.0% > $64,000 23.0% > $70,000 23.0% > $70,000 23.0% > $70,000 23.0% > $70,000 24.0% > $80,000 24.0% > $80,000 24.0% > $80,000 24.0% > $80,000 25.0% > $100,000 25.0% > $100,000 25.0% > $100,000 25.0% > $100,000 1926 1.5% > $0 1.5% > $0 1.5% > $0 1.5% > $0 Tax rates include normal taxes of 1.5 percent on the first $4,000 of taxable income, 3 percent on the next $4,000, and 5 percent on taxable income over $8,000, plus applicable surtaxes. Last law to change rates was the Revenue Act of 1926. 3.0% > $4,000 3.0% > $4,000 3.0% > $4,000 3.0% > $4,000 5.0% > $8,000 5.0% > $8,000 5.0% > $8,000 5.0% > $8,000 6.0% > $10,000 6.0% > $10,000 6.0% > $10,000 6.0% > $10,000 7.0% > $14,000 7.0% > $14,000 7.0% > $14,000 7.0% > $14,000 8.0% > $16,000 8.0% > $16,000 8.0% > $16,000 8.0% > $16,000 9.0% > $18,000 9.0% > $18,000 9.0% > $18,000 9.0% > $18,000 10.0% > $20,000 10.0% > $20,000 10.0% > $20,000 10.0% > $20,000 11.0% > $22,000 11.0% > $22,000 11.0% > $22,000 11.0% > $22,000 12.0% > $24,000 12.0% > $24,000 12.0% > $24,000 12.0% > $24,000 13.0% > $28,000 13.0% > $28,000 13.0% > $28,000 13.0% > $28,000 14.0% > $32,000 14.0% > $32,000 14.0% > $32,000 14.0% > $32,000 15.0% > $36,000 15.0% > $36,000 15.0% > $36,000 15.0% > $36,000 16.0% > $40,000 16.0% > $40,000 16.0% > $40,000 16.0% > $40,000 17.0% > $44,000 17.0% > $44,000 17.0% > $44,000 17.0% > $44,000 18.0% > $48,000 18.0% > $48,000 18.0% > $48,000 18.0% > $48,000 19.0% > $52,000 19.0% > $52,000 19.0% > $52,000 19.0% > $52,000 20.0% > $56,000 20.0% > $56,000 20.0% > $56,000 20.0% > $56,000 21.0% > $60,000 21.0% > $60,000 21.0% > $60,000 21.0% > $60,000 22.0% > $64,000 22.0% > $64,000 22.0% > $64,000 22.0% > $64,000 23.0% > $70,000 23.0% > $70,000 23.0% > $70,000 23.0% > $70,000 24.0% > $80,000 24.0% > $80,000 24.0% > $80,000 24.0% > $80,000 25.0% > $100,000 25.0% > $100,000 25.0% > $100,000 25.0% > $100,000 1925 1.5% > $0 1.5% > $0 1.5% > $0 1.5% > $0 Tax rates include normal taxes of 1.5 percent on the first $4,000 of taxable income, 3 percent on the next $4,000, and 5 percent on taxable income over $8,000, plus applicable surtaxes. Last law to change rates was the Revenue Act of 1924. 3.0% > $4,000 3.0% > $4,000 3.0% > $4,000 3.0% > $4,000 5.0% > $8,000 5.0% > $8,000 5.0% > $8,000 5.0% > $8,000 6.0% > $10,000 6.0% > $10,000 6.0% > $10,000 6.0% > $10,000 7.0% > $14,000 7.0% > $14,000 7.0% > $14,000 7.0% > $14,000 8.0% > $16,000 8.0% > $16,000 8.0% > $16,000 8.0% > $16,000 9.0% > $18,000 9.0% > $18,000 9.0% > $18,000 9.0% > $18,000 10.0% > $20,000 10.0% > $20,000 10.0% > $20,000 10.0% > $20,000 11.0% > $22,000 11.0% > $22,000 11.0% > $22,000 11.0% > $22,000 12.0% > $24,000 12.0% > $24,000 12.0% > $24,000 12.0% > $24,000 13.0% > $28,000 13.0% > $28,000 13.0% > $28,000 13.0% > $28,000 14.0% > $32,000 14.0% > $32,000 14.0% > $32,000 14.0% > $32,000 15.0% > $36,000 15.0% > $36,000 15.0% > $36,000 15.0% > $36,000 16.0% > $40,000 16.0% > $40,000 16.0% > $40,000 16.0% > $40,000 17.0% > $44,000 17.0% > $44,000 17.0% > $44,000 17.0% > $44,000 18.0% > $48,000 18.0% > $48,000 18.0% > $48,000 18.0% > $48,000 19.0% > $52,000 19.0% > $52,000 19.0% > $52,000 19.0% > $52,000 20.0% > $56,000 20.0% > $56,000 20.0% > $56,000 20.0% > $56,000 21.0% > $60,000 21.0% > $60,000 21.0% > $60,000 21.0% > $60,000 22.0% > $64,000 22.0% > $64,000 22.0% > $64,000 22.0% > $64,000 23.0% > $70,000 23.0% > $70,000 23.0% > $70,000 23.0% > $70,000 24.0% > $80,000 24.0% > $80,000 24.0% > $80,000 24.0% > $80,000 25.0% > $100,000 25.0% > $100,000 25.0% > $100,000 25.0% > $100,000 1924 2.0% > $0 2.0% > $0 2.0% > $0 2.0% > $0 Tax rates include normal taxes of 1.5 percent on the first $4,000 of taxable income, 3 percent on the next $4,000, and 5 percent on taxable income over $8,000, plus applicable surtaxes. Last law to change rates was the Revenue Act of 1924. 4.0% > $4,000 4.0% > $4,000 4.0% > $4,000 4.0% > $4,000 6.0% > $8,000 6.0% > $8,000 6.0% > $8,000 6.0% > $8,000 7.0% > $10,000 7.0% > $10,000 7.0% > $10,000 7.0% > $10,000 8.0% > $14,000 8.0% > $14,000 8.0% > $14,000 8.0% > $14,000 9.0% > $16,000 9.0% > $16,000 9.0% > $16,000 9.0% > $16,000 10.0% > $18,000 10.0% > $18,000 10.0% > $18,000 10.0% > $18,000 11.0% > $20,000 11.0% > $20,000 11.0% > $20,000 11.0% > $20,000 12.0% > $22,000 12.0% > $22,000 12.0% > $22,000 12.0% > $22,000 13.0% > $24,000 13.0% > $24,000 13.0% > $24,000 13.0% > $24,000 14.0% > $26,000 14.0% > $26,000 14.0% > $26,000 14.0% > $26,000 15.0% > $28,000 15.0% > $28,000 15.0% > $28,000 15.0% > $28,000 16.0% > $30,000 16.0% > $30,000 16.0% > $30,000 16.0% > $30,000 17.0% > $34,000 17.0% > $34,000 17.0% > $34,000 17.0% > $34,000 18.0% > $36,000 18.0% > $36,000 18.0% > $36,000 18.0% > $36,000 19.0% > $38,000 19.0% > $38,000 19.0% > $38,000 19.0% > $38,000 20.0% > $42,000 20.0% > $42,000 20.0% > $42,000 20.0% > $42,000 21.0% > $44,000 21.0% > $44,000 21.0% > $44,000 21.0% > $44,000 22.0% > $46,000 22.0% > $46,000 22.0% > $46,000 22.0% > $46,000 23.0% > $48,000 23.0% > $48,000 23.0% > $48,000 23.0% > $48,000 24.0% > $50,000 24.0% > $50,000 24.0% > $50,000 24.0% > $50,000 25.0% > $52,000 25.0% > $52,000 25.0% > $52,000 25.0% > $52,000 26.0% > $56,000 26.0% > $56,000 26.0% > $56,000 26.0% > $56,000 27.0% > $58,000 27.0% > $58,000 27.0% > $58,000 27.0% > $58,000 28.0% > $62,000 28.0% > $62,000 28.0% > $62,000 28.0% > $62,000 29.0% > $64,000 29.0% > $64,000 29.0% > $64,000 29.0% > $64,000 30.0% > $66,000 30.0% > $66,000 30.0% > $66,000 30.0% > $66,000 31.0% > $68,000 31.0% > $68,000 31.0% > $68,000 31.0% > $68,000 32.0% > $70,000 32.0% > $70,000 32.0% > $70,000 32.0% > $70,000 33.0% > $74,000 33.0% > $74,000 33.0% > $74,000 33.0% > $74,000 34.0% > $76,000 34.0% > $76,000 34.0% > $76,000 34.0% > $76,000 35.0% > $80,000 35.0% > $80,000 35.0% > $80,000 35.0% > $80,000 36.0% > $82,000 36.0% > $82,000 36.0% > $82,000 36.0% > $82,000 37.0% > $84,000 37.0% > $84,000 37.0% > $84,000 37.0% > $84,000 38.0% > $88,000 38.0% > $88,000 38.0% > $88,000 38.0% > $88,000 39.0% > $90,000 39.0% > $90,000 39.0% > $90,000 39.0% > $90,000 40.0% > $92,000 40.0% > $92,000 40.0% > $92,000 40.0% > $92,000 41.0% > $94,000 41.0% > $94,000 41.0% > $94,000 41.0% > $94,000 42.0% > $96,000 42.0% > $96,000 42.0% > $96,000 42.0% > $96,000 43.0% > $100,000 43.0% > $100,000 43.0% > $100,000 43.0% > $100,000 44.0% > $200,000 44.0% > $200,000 44.0% > $200,000 44.0% > $200,000 45.0% > $300,000 45.0% > $300,000 45.0% > $300,000 45.0% > $300,000 46.0% > $500,000 46.0% > $500,000 46.0% > $500,000 46.0% > $500,000 1923 4.0% > $0 4.0% > $0 4.0% > $0 4.0% > $0 Tax rates include normal tax plus applicable surtaxes. Tax for 1923 was reduced 25 percent by credit or refund under the Revenue Act of 1924, so the IRS reports the top and bottom rates as 3% and 43.5% at http://www.irs.gov/pub/irs-soi/02inpetr.pdf. Last law to change rates was the Revenue Act of 1921. 8.0% > $4,000 8.0% > $4,000 8.0% > $4,000 8.0% > $4,000 9.0% > $6,000 9.0% > $6,000 9.0% > $6,000 9.0% > $6,000 10.0% > $10,000 10.0% > $10,000 10.0% > $10,000 10.0% > $10,000 11.0% > $12,000 11.0% > $12,000 11.0% > $12,000 11.0% > $12,000 12.0% > $14,000 12.0% > $14,000 12.0% > $14,000 12.0% > $14,000 13.0% > $16,000 13.0% > $16,000 13.0% > $16,000 13.0% > $16,000 14.0% > $18,000 14.0% > $18,000 14.0% > $18,000 14.0% > $18,000 16.0% > $20,000 16.0% > $20,000 16.0% > $20,000 16.0% > $20,000 17.0% > $22,000 17.0% > $22,000 17.0% > $22,000 17.0% > $22,000 18.0% > $24,000 18.0% > $24,000 18.0% > $24,000 18.0% > $24,000 19.0% > $26,000 19.0% > $26,000 19.0% > $26,000 19.0% > $26,000 20.0% > $28,000 20.0% > $28,000 20.0% > $28,000 20.0% > $28,000 21.0% > $30,000 21.0% > $30,000 21.0% > $30,000 21.0% > $30,000 23.0% > $32,000 23.0% > $32,000 23.0% > $32,000 23.0% > $32,000 24.0% > $36,000 24.0% > $36,000 24.0% > $36,000 24.0% > $36,000 25.0% > $38,000 25.0% > $38,000 25.0% > $38,000 25.0% > $38,000 26.0% > $40,000 26.0% > $40,000 26.0% > $40,000 26.0% > $40,000 27.0% > $42,000 27.0% > $42,000 27.0% > $42,000 27.0% > $42,000 28.0% > $44,000 28.0% > $44,000 28.0% > $44,000 28.0% > $44,000 29.0% > $46,000 29.0% > $46,000 29.0% > $46,000 29.0% > $46,000 30.0% > $48,000 30.0% > $48,000 30.0% > $48,000 30.0% > $48,000 31.0% > $50,000 31.0% > $50,000 31.0% > $50,000 31.0% > $50,000 32.0% > $52,000 32.0% > $52,000 32.0% > $52,000 32.0% > $52,000 33.0% > $54,000 33.0% > $54,000 33.0% > $54,000 33.0% > $54,000 34.0% > $56,000 34.0% > $56,000 34.0% > $56,000 34.0% > $56,000 35.0% > $58,000 35.0% > $58,000 35.0% > $58,000 35.0% > $58,000 36.0% > $60,000 36.0% > $60,000 36.0% > $60,000 36.0% > $60,000 37.0% > $62,000 37.0% > $62,000 37.0% > $62,000 37.0% > $62,000 38.0% > $64,000 38.0% > $64,000 38.0% > $64,000 38.0% > $64,000 39.0% > $66,000 39.0% > $66,000 39.0% > $66,000 39.0% > $66,000 40.0% > $68,000 40.0% > $68,000 40.0% > $68,000 40.0% > $68,000 41.0% > $70,000 41.0% > $70,000 41.0% > $70,000 41.0% > $70,000 42.0% > $72,000 42.0% > $72,000 42.0% > $72,000 42.0% > $72,000 43.0% > $74,000 43.0% > $74,000 43.0% > $74,000 43.0% > $74,000 44.0% > $76,000 44.0% > $76,000 44.0% > $76,000 44.0% > $76,000 45.0% > $78,000 45.0% > $78,000 45.0% > $78,000 45.0% > $78,000 46.0% > $80,000 46.0% > $80,000 46.0% > $80,000 46.0% > $80,000 47.0% > $82,000 47.0% > $82,000 47.0% > $82,000 47.0% > $82,000 48.0% > $84,000 48.0% > $84,000 48.0% > $84,000 48.0% > $84,000 49.0% > $86,000 49.0% > $86,000 49.0% > $86,000 49.0% > $86,000 50.0% > $88,000 50.0% > $88,000 50.0% > $88,000 50.0% > $88,000 51.0% > $90,000 51.0% > $90,000 51.0% > $90,000 51.0% > $90,000 52.0% > $92,000 52.0% > $92,000 52.0% > $92,000 52.0% > $92,000 53.0% > $94,000 53.0% > $94,000 53.0% > $94,000 53.0% > $94,000 54.0% > $96,000 54.0% > $96,000 54.0% > $96,000 54.0% > $96,000 55.0% > $98,000 55.0% > $98,000 55.0% > $98,000 55.0% > $98,000 56.0% > $100,000 56.0% > $100,000 56.0% > $100,000 56.0% > $100,000 57.0% > $150,000 57.0% > $150,000 57.0% > $150,000 57.0% > $150,000 58.0% > $200,000 58.0% > $200,000 58.0% > $200,000 58.0% > $200,000 1922 4.0% > $0 4.0% > $0 4.0% > $0 4.0% > $0 Tax rates include normal taxes of 4 percent on the first $4,000 of taxable income and 8 percent on taxable income over $8,000, plus applicable surtaxes. Last law to change rates was the Revenue Act of 1921. 8.0% > $4,000 8.0% > $4,000 8.0% > $4,000 8.0% > $4,000 9.0% > $6,000 9.0% > $6,000 9.0% > $6,000 9.0% > $6,000 10.0% > $10,000 10.0% > $10,000 10.0% > $10,000 10.0% > $10,000 11.0% > $12,000 11.0% > $12,000 11.0% > $12,000 11.0% > $12,000 12.0% > $14,000 12.0% > $14,000 12.0% > $14,000 12.0% > $14,000 13.0% > $16,000 13.0% > $16,000 13.0% > $16,000 13.0% > $16,000 14.0% > $18,000 14.0% > $18,000 14.0% > $18,000 14.0% > $18,000 16.0% > $20,000 16.0% > $20,000 16.0% > $20,000 16.0% > $20,000 17.0% > $22,000 17.0% > $22,000 17.0% > $22,000 17.0% > $22,000 18.0% > $24,000 18.0% > $24,000 18.0% > $24,000 18.0% > $24,000 19.0% > $26,000 19.0% > $26,000 19.0% > $26,000 19.0% > $26,000 20.0% > $28,000 20.0% > $28,000 20.0% > $28,000 20.0% > $28,000 21.0% > $30,000 21.0% > $30,000 21.0% > $30,000 21.0% > $30,000 23.0% > $32,000 23.0% > $32,000 23.0% > $32,000 23.0% > $32,000 24.0% > $36,000 24.0% > $36,000 24.0% > $36,000 24.0% > $36,000 25.0% > $38,000 25.0% > $38,000 25.0% > $38,000 25.0% > $38,000 26.0% > $40,000 26.0% > $40,000 26.0% > $40,000 26.0% > $40,000 27.0% > $42,000 27.0% > $42,000 27.0% > $42,000 27.0% > $42,000 28.0% > $44,000 28.0% > $44,000 28.0% > $44,000 28.0% > $44,000 29.0% > $46,000 29.0% > $46,000 29.0% > $46,000 29.0% > $46,000 30.0% > $48,000 30.0% > $48,000 30.0% > $48,000 30.0% > $48,000 31.0% > $50,000 31.0% > $50,000 31.0% > $50,000 31.0% > $50,000 32.0% > $52,000 32.0% > $52,000 32.0% > $52,000 32.0% > $52,000 33.0% > $54,000 33.0% > $54,000 33.0% > $54,000 33.0% > $54,000 34.0% > $56,000 34.0% > $56,000 34.0% > $56,000 34.0% > $56,000 35.0% > $58,000 35.0% > $58,000 35.0% > $58,000 35.0% > $58,000 36.0% > $60,000 36.0% > $60,000 36.0% > $60,000 36.0% > $60,000 37.0% > $62,000 37.0% > $62,000 37.0% > $62,000 37.0% > $62,000 38.0% > $64,000 38.0% > $64,000 38.0% > $64,000 38.0% > $64,000 39.0% > $66,000 39.0% > $66,000 39.0% > $66,000 39.0% > $66,000 40.0% > $68,000 40.0% > $68,000 40.0% > $68,000 40.0% > $68,000 41.0% > $70,000 41.0% > $70,000 41.0% > $70,000 41.0% > $70,000 42.0% > $72,000 42.0% > $72,000 42.0% > $72,000 42.0% > $72,000 43.0% > $74,000 43.0% > $74,000 43.0% > $74,000 43.0% > $74,000 44.0% > $76,000 44.0% > $76,000 44.0% > $76,000 44.0% > $76,000 45.0% > $78,000 45.0% > $78,000 45.0% > $78,000 45.0% > $78,000 46.0% > $80,000 46.0% > $80,000 46.0% > $80,000 46.0% > $80,000 47.0% > $82,000 47.0% > $82,000 47.0% > $82,000 47.0% > $82,000 48.0% > $84,000 48.0% > $84,000 48.0% > $84,000 48.0% > $84,000 49.0% > $86,000 49.0% > $86,000 49.0% > $86,000 49.0% > $86,000 50.0% > $88,000 50.0% > $88,000 50.0% > $88,000 50.0% > $88,000 51.0% > $90,000 51.0% > $90,000 51.0% > $90,000 51.0% > $90,000 52.0% > $92,000 52.0% > $92,000 52.0% > $92,000 52.0% > $92,000 53.0% > $94,000 53.0% > $94,000 53.0% > $94,000 53.0% > $94,000 54.0% > $96,000 54.0% > $96,000 54.0% > $96,000 54.0% > $96,000 55.0% > $98,000 55.0% > $98,000 55.0% > $98,000 55.0% > $98,000 56.0% > $100,000 56.0% > $100,000 56.0% > $100,000 56.0% > $100,000 57.0% > $150,000 57.0% > $150,000 57.0% > $150,000 57.0% > $150,000 58.0% > $200,000 58.0% > $200,000 58.0% > $200,000 58.0% > $200,000 1921 4.0% > $0 4.0% > $0 4.0% > $0 4.0% > $0 Tax rates include normal taxes plus applicable surtaxes. Last law to change rates was the Revenue Act of 1921. 8.0% > $4,000 8.0% > $4,000 8.0% > $4,000 8.0% > $4,000 9.0% > $5,000 9.0% > $5,000 9.0% > $5,000 9.0% > $5,000 10.0% > $6,000 10.0% > $6,000 10.0% > $6,000 10.0% > $6,000 11.0% > $8,000 11.0% > $8,000 11.0% > $8,000 11.0% > $8,000 12.0% > $10,000 12.0% > $10,000 12.0% > $10,000 12.0% > $10,000 13.0% > $12,000 13.0% > $12,000 13.0% > $12,000 13.0% > $12,000 14.0% > $14,000 14.0% > $14,000 14.0% > $14,000 14.0% > $14,000 15.0% > $16,000 15.0% > $16,000 15.0% > $16,000 15.0% > $16,000 16.0% > $18,000 16.0% > $18,000 16.0% > $18,000 16.0% > $18,000 17.0% > $20,000 17.0% > $20,000 17.0% > $20,000 17.0% > $20,000 18.0% > $22,000 18.0% > $22,000 18.0% > $22,000 18.0% > $22,000 19.0% > $24,000 19.0% > $24,000 19.0% > $24,000 19.0% > $24,000 20.0% > $26,000 20.0% > $26,000 20.0% > $26,000 20.0% > $26,000 21.0% > $28,000 21.0% > $28,000 21.0% > $28,000 21.0% > $28,000 22.0% > $30,000 22.0% > $30,000 22.0% > $30,000 22.0% > $30,000 23.0% > $32,000 23.0% > $32,000 23.0% > $32,000 23.0% > $32,000 24.0% > $34,000 24.0% > $34,000 24.0% > $34,000 24.0% > $34,000 25.0% > $36,000 25.0% > $36,000 25.0% > $36,000 25.0% > $36,000 26.0% > $38,000 26.0% > $38,000 26.0% > $38,000 26.0% > $38,000 27.0% > $40,000 27.0% > $40,000 27.0% > $40,000 27.0% > $40,000 28.0% > $42,000 28.0% > $42,000 28.0% > $42,000 28.0% > $42,000 29.0% > $44,000 29.0% > $44,000 29.0% > $44,000 29.0% > $44,000 30.0% > $46,000 30.0% > $46,000 30.0% > $46,000 30.0% > $46,000 31.0% > $48,000 31.0% > $48,000 31.0% > $48,000 31.0% > $48,000 32.0% > $50,000 32.0% > $50,000 32.0% > $50,000 32.0% > $50,000 33.0% > $52,000 33.0% > $52,000 33.0% > $52,000 33.0% > $52,000 34.0% > $54,000 34.0% > $54,000 34.0% > $54,000 34.0% > $54,000 35.0% > $56,000 35.0% > $56,000 35.0% > $56,000 35.0% > $56,000 36.0% > $58,000 36.0% > $58,000 36.0% > $58,000 36.0% > $58,000 37.0% > $60,000 37.0% > $60,000 37.0% > $60,000 37.0% > $60,000 38.0% > $62,000 38.0% > $62,000 38.0% > $62,000 38.0% > $62,000 39.0% > $64,000 39.0% > $64,000 39.0% > $64,000 39.0% > $64,000 40.0% > $66,000 40.0% > $66,000 40.0% > $66,000 40.0% > $66,000 41.0% > $68,000 41.0% > $68,000 41.0% > $68,000 41.0% > $68,000 42.0% > $70,000 42.0% > $70,000 42.0% > $70,000 42.0% > $70,000 43.0% > $72,000 43.0% > $72,000 43.0% > $72,000 43.0% > $72,000 44.0% > $74,000 44.0% > $74,000 44.0% > $74,000 44.0% > $74,000 45.0% > $76,000 45.0% > $76,000 45.0% > $76,000 45.0% > $76,000 46.0% > $78,000 46.0% > $78,000 46.0% > $78,000 46.0% > $78,000 47.0% > $80,000 47.0% > $80,000 47.0% > $80,000 47.0% > $80,000 48.0% > $82,000 48.0% > $82,000 48.0% > $82,000 48.0% > $82,000 49.0% > $84,000 49.0% > $84,000 49.0% > $84,000 49.0% > $84,000 50.0% > $86,000 50.0% > $86,000 50.0% > $86,000 50.0% > $86,000 51.0% > $88,000 51.0% > $88,000 51.0% > $88,000 51.0% > $88,000 52.0% > $90,000 52.0% > $90,000 52.0% > $90,000 52.0% > $90,000 53.0% > $92,000 53.0% > $92,000 53.0% > $92,000 53.0% > $92,000 54.0% > $94,000 54.0% > $94,000 54.0% > $94,000 54.0% > $94,000 55.0% > $96,000 55.0% > $96,000 55.0% > $96,000 55.0% > $96,000 56.0% > $98,000 56.0% > $98,000 56.0% > $98,000 56.0% > $98,000 60.0% > $100,000 60.0% > $100,000 60.0% > $100,000 60.0% > $100,000 64.0% > $150,000 64.0% > $150,000 64.0% > $150,000 64.0% > $150,000 68.0% > $200,000 68.0% > $200,000 68.0% > $200,000 68.0% > $200,000 71.0% > $300,000 71.0% > $300,000 71.0% > $300,000 71.0% > $300,000 72.0% > $500,000 72.0% > $500,000 72.0% > $500,000 72.0% > $500,000 73.0% > $1,000,000 73.0% > $1,000,000 73.0% > $1,000,000 73.0% > $1,000,000 1920 4.0% > $0 4.0% > $0 4.0% > $0 4.0% > $0 Last law to change rates was the Revenue Act of 1918. 8.0% > $4,000 8.0% > $4,000 8.0% > $4,000 8.0% > $4,000 9.0% > $5,000 9.0% > $5,000 9.0% > $5,000 9.0% > $5,000 10.0% > $6,000 10.0% > $6,000 10.0% > $6,000 10.0% > $6,000 11.0% > $8,000 11.0% > $8,000 11.0% > $8,000 11.0% > $8,000 12.0% > $10,000 12.0% > $10,000 12.0% > $10,000 12.0% > $10,000 13.0% > $12,000 13.0% > $12,000 13.0% > $12,000 13.0% > $12,000 14.0% > $14,000 14.0% > $14,000 14.0% > $14,000 14.0% > $14,000 15.0% > $16,000 15.0% > $16,000 15.0% > $16,000 15.0% > $16,000 16.0% > $18,000 16.0% > $18,000 16.0% > $18,000 16.0% > $18,000 17.0% > $20,000 17.0% > $20,000 17.0% > $20,000 17.0% > $20,000 18.0% > $22,000 18.0% > $22,000 18.0% > $22,000 18.0% > $22,000 19.0% > $24,000 19.0% > $24,000 19.0% > $24,000 19.0% > $24,000 20.0% > $26,000 20.0% > $26,000 20.0% > $26,000 20.0% > $26,000 21.0% > $28,000 21.0% > $28,000 21.0% > $28,000 21.0% > $28,000 22.0% > $30,000 22.0% > $30,000 22.0% > $30,000 22.0% > $30,000 23.0% > $32,000 23.0% > $32,000 23.0% > $32,000 23.0% > $32,000 24.0% > $34,000 24.0% > $34,000 24.0% > $34,000 24.0% > $34,000 25.0% > $36,000 25.0% > $36,000 25.0% > $36,000 25.0% > $36,000 26.0% > $38,000 26.0% > $38,000 26.0% > $38,000 26.0% > $38,000 27.0% > $40,000 27.0% > $40,000 27.0% > $40,000 27.0% > $40,000 28.0% > $42,000 28.0% > $42,000 28.0% > $42,000 28.0% > $42,000 29.0% > $44,000 29.0% > $44,000 29.0% > $44,000 29.0% > $44,000 30.0% > $46,000 30.0% > $46,000 30.0% > $46,000 30.0% > $46,000 31.0% > $48,000 31.0% > $48,000 31.0% > $48,000 31.0% > $48,000 32.0% > $50,000 32.0% > $50,000 32.0% > $50,000 32.0% > $50,000 33.0% > $52,000 33.0% > $52,000 33.0% > $52,000 33.0% > $52,000 34.0% > $54,000 34.0% > $54,000 34.0% > $54,000 34.0% > $54,000 35.0% > $56,000 35.0% > $56,000 35.0% > $56,000 35.0% > $56,000 36.0% > $58,000 36.0% > $58,000 36.0% > $58,000 36.0% > $58,000 37.0% > $60,000 37.0% > $60,000 37.0% > $60,000 37.0% > $60,000 38.0% > $62,000 38.0% > $62,000 38.0% > $62,000 38.0% > $62,000 39.0% > $64,000 39.0% > $64,000 39.0% > $64,000 39.0% > $64,000 40.0% > $66,000 40.0% > $66,000 40.0% > $66,000 40.0% > $66,000 41.0% > $68,000 41.0% > $68,000 41.0% > $68,000 41.0% > $68,000 42.0% > $70,000 42.0% > $70,000 42.0% > $70,000 42.0% > $70,000 43.0% > $72,000 43.0% > $72,000 43.0% > $72,000 43.0% > $72,000 44.0% > $74,000 44.0% > $74,000 44.0% > $74,000 44.0% > $74,000 45.0% > $76,000 45.0% > $76,000 45.0% > $76,000 45.0% > $76,000 46.0% > $78,000 46.0% > $78,000 46.0% > $78,000 46.0% > $78,000 47.0% > $80,000 47.0% > $80,000 47.0% > $80,000 47.0% > $80,000 48.0% > $82,000 48.0% > $82,000 48.0% > $82,000 48.0% > $82,000 49.0% > $84,000 49.0% > $84,000 49.0% > $84,000 49.0% > $84,000 50.0% > $86,000 50.0% > $86,000 50.0% > $86,000 50.0% > $86,000 51.0% > $88,000 51.0% > $88,000 51.0% > $88,000 51.0% > $88,000 52.0% > $90,000 52.0% > $90,000 52.0% > $90,000 52.0% > $90,000 53.0% > $92,000 53.0% > $92,000 53.0% > $92,000 53.0% > $92,000 54.0% > $94,000 54.0% > $94,000 54.0% > $94,000 54.0% > $94,000 55.0% > $96,000 55.0% > $96,000 55.0% > $96,000 55.0% > $96,000 56.0% > $98,000 56.0% > $98,000 56.0% > $98,000 56.0% > $98,000 60.0% > $100,000 60.0% > $100,000 60.0% > $100,000 60.0% > $100,000 64.0% > $150,000 64.0% > $150,000 64.0% > $150,000 64.0% > $150,000 68.0% > $200,000 68.0% > $200,000 68.0% > $200,000 68.0% > $200,000 71.0% > $300,000 71.0% > $300,000 71.0% > $300,000 71.0% > $300,000 72.0% > $500,000 72.0% > $500,000 72.0% > $500,000 72.0% > $500,000 73.0% > $1,000,000 73.0% > $1,000,000 73.0% > $1,000,000 73.0% > $1,000,000 1919 4.0% > $0 4.0% > $0 4.0% > $0 4.0% > $0 Last law to change rates was the Revenue Act of 1918. 8.0% > $4,000 8.0% > $4,000 8.0% > $4,000 8.0% > $4,000 9.0% > $5,000 9.0% > $5,000 9.0% > $5,000 9.0% > $5,000 10.0% > $6,000 10.0% > $6,000 10.0% > $6,000 10.0% > $6,000 11.0% > $8,000 11.0% > $8,000 11.0% > $8,000 11.0% > $8,000 12.0% > $10,000 12.0% > $10,000 12.0% > $10,000 12.0% > $10,000 13.0% > $12,000 13.0% > $12,000 13.0% > $12,000 13.0% > $12,000 14.0% > $14,000 14.0% > $14,000 14.0% > $14,000 14.0% > $14,000 15.0% > $16,000 15.0% > $16,000 15.0% > $16,000 15.0% > $16,000 16.0% > $18,000 16.0% > $18,000 16.0% > $18,000 16.0% > $18,000 17.0% > $20,000 17.0% > $20,000 17.0% > $20,000 17.0% > $20,000 18.0% > $22,000 18.0% > $22,000 18.0% > $22,000 18.0% > $22,000 19.0% > $24,000 19.0% > $24,000 19.0% > $24,000 19.0% > $24,000 20.0% > $26,000 20.0% > $26,000 20.0% > $26,000 20.0% > $26,000 21.0% > $28,000 21.0% > $28,000 21.0% > $28,000 21.0% > $28,000 22.0% > $30,000 22.0% > $30,000 22.0% > $30,000 22.0% > $30,000 23.0% > $32,000 23.0% > $32,000 23.0% > $32,000 23.0% > $32,000 24.0% > $34,000 24.0% > $34,000 24.0% > $34,000 24.0% > $34,000 25.0% > $36,000 25.0% > $36,000 25.0% > $36,000 25.0% > $36,000 26.0% > $38,000 26.0% > $38,000 26.0% > $38,000 26.0% > $38,000 27.0% > $40,000 27.0% > $40,000 27.0% > $40,000 27.0% > $40,000 28.0% > $42,000 28.0% > $42,000 28.0% > $42,000 28.0% > $42,000 29.0% > $44,000 29.0% > $44,000 29.0% > $44,000 29.0% > $44,000 30.0% > $46,000 30.0% > $46,000 30.0% > $46,000 30.0% > $46,000 31.0% > $48,000 31.0% > $48,000 31.0% > $48,000 31.0% > $48,000 32.0% > $50,000 32.0% > $50,000 32.0% > $50,000 32.0% > $50,000 33.0% > $52,000 33.0% > $52,000 33.0% > $52,000 33.0% > $52,000 34.0% > $54,000 34.0% > $54,000 34.0% > $54,000 34.0% > $54,000 35.0% > $56,000 35.0% > $56,000 35.0% > $56,000 35.0% > $56,000 36.0% > $58,000 36.0% > $58,000 36.0% > $58,000 36.0% > $58,000 37.0% > $60,000 37.0% > $60,000 37.0% > $60,000 37.0% > $60,000 38.0% > $62,000 38.0% > $62,000 38.0% > $62,000 38.0% > $62,000 39.0% > $64,000 39.0% > $64,000 39.0% > $64,000 39.0% > $64,000 40.0% > $66,000 40.0% > $66,000 40.0% > $66,000 40.0% > $66,000 41.0% > $68,000 41.0% > $68,000 41.0% > $68,000 41.0% > $68,000 42.0% > $70,000 42.0% > $70,000 42.0% > $70,000 42.0% > $70,000 43.0% > $72,000 43.0% > $72,000 43.0% > $72,000 43.0% > $72,000 44.0% > $74,000 44.0% > $74,000 44.0% > $74,000 44.0% > $74,000 45.0% > $76,000 45.0% > $76,000 45.0% > $76,000 45.0% > $76,000 46.0% > $78,000 46.0% > $78,000 46.0% > $78,000 46.0% > $78,000 47.0% > $80,000 47.0% > $80,000 47.0% > $80,000 47.0% > $80,000 48.0% > $82,000 48.0% > $82,000 48.0% > $82,000 48.0% > $82,000 49.0% > $84,000 49.0% > $84,000 49.0% > $84,000 49.0% > $84,000 50.0% > $86,000 50.0% > $86,000 50.0% > $86,000 50.0% > $86,000 51.0% > $88,000 51.0% > $88,000 51.0% > $88,000 51.0% > $88,000 52.0% > $90,000 52.0% > $90,000 52.0% > $90,000 52.0% > $90,000 53.0% > $92,000 53.0% > $92,000 53.0% > $92,000 53.0% > $92,000 54.0% > $94,000 54.0% > $94,000 54.0% > $94,000 54.0% > $94,000 55.0% > $96,000 55.0% > $96,000 55.0% > $96,000 55.0% > $96,000 56.0% > $98,000 56.0% > $98,000 56.0% > $98,000 56.0% > $98,000 60.0% > $100,000 60.0% > $100,000 60.0% > $100,000 60.0% > $100,000 64.0% > $150,000 64.0% > $150,000 64.0% > $150,000 64.0% > $150,000 68.0% > $200,000 68.0% > $200,000 68.0% > $200,000 68.0% > $200,000 71.0% > $300,000 71.0% > $300,000 71.0% > $300,000 71.0% > $300,000 72.0% > $500,000 72.0% > $500,000 72.0% > $500,000 72.0% > $500,000 73.0% > $1,000,000 73.0% > $1,000,000 73.0% > $1,000,000 73.0% > $1,000,000 1918 6.0% > $0 6.0% > $0 6.0% > $0 6.0% > $0 Tax rates include normal taxes of 6 percent (first $4,000 of taxable income) and 12 percent (all taxable income over $4,000) plus applicable surtaxes. Last law to change rates was the Revenue Act of 1918. 12.0% > $4,000 12.0% > $4,000 12.0% > $4,000 12.0% > $4,000 13.0% > $5,000 13.0% > $5,000 13.0% > $5,000 13.0% > $5,000 14.0% > $6,000 14.0% > $6,000 14.0% > $6,000 14.0% > $6,000 15.0% > $8,000 15.0% > $8,000 15.0% > $8,000 15.0% > $8,000 16.0% > $10,000 16.0% > $10,000 16.0% > $10,000 16.0% > $10,000 17.0% > $12,000 17.0% > $12,000 17.0% > $12,000 17.0% > $12,000 18.0% > $14,000 18.0% > $14,000 18.0% > $14,000 18.0% > $14,000 19.0% > $16,000 19.0% > $16,000 19.0% > $16,000 19.0% > $16,000 20.0% > $18,000 20.0% > $18,000 20.0% > $18,000 20.0% > $18,000 21.0% > $20,000 21.0% > $20,000 21.0% > $20,000 21.0% > $20,000 22.0% > $22,000 22.0% > $22,000 22.0% > $22,000 22.0% > $22,000 23.0% > $24,000 23.0% > $24,000 23.0% > $24,000 23.0% > $24,000 24.0% > $26,000 24.0% > $26,000 24.0% > $26,000 24.0% > $26,000 25.0% > $28,000 25.0% > $28,000 25.0% > $28,000 25.0% > $28,000 26.0% > $30,000 26.0% > $30,000 26.0% > $30,000 26.0% > $30,000 27.0% > $32,000 27.0% > $32,000 27.0% > $32,000 27.0% > $32,000 28.0% > $34,000 28.0% > $34,000 28.0% > $34,000 28.0% > $34,000 29.0% > $36,000 29.0% > $36,000 29.0% > $36,000 29.0% > $36,000 30.0% > $38,000 30.0% > $38,000 30.0% > $38,000 30.0% > $38,000 31.0% > $40,000 31.0% > $40,000 31.0% > $40,000 31.0% > $40,000 32.0% > $42,000 32.0% > $42,000 32.0% > $42,000 32.0% > $42,000 33.0% > $44,000 33.0% > $44,000 33.0% > $44,000 33.0% > $44,000 34.0% > $46,000 34.0% > $46,000 34.0% > $46,000 34.0% > $46,000 35.0% > $48,000 35.0% > $48,000 35.0% > $48,000 35.0% > $48,000 36.0% > $50,000 36.0% > $50,000 36.0% > $50,000 36.0% > $50,000 37.0% > $52,000 37.0% > $52,000 37.0% > $52,000 37.0% > $52,000 38.0% > $54,000 38.0% > $54,000 38.0% > $54,000 38.0% > $54,000 39.0% > $56,000 39.0% > $56,000 39.0% > $56,000 39.0% > $56,000 40.0% > $58,000 40.0% > $58,000 40.0% > $58,000 40.0% > $58,000 41.0% > $60,000 41.0% > $60,000 41.0% > $60,000 41.0% > $60,000 42.0% > $62,000 42.0% > $62,000 42.0% > $62,000 42.0% > $62,000 43.0% > $64,000 43.0% > $64,000 43.0% > $64,000 43.0% > $64,000 44.0% > $66,000 44.0% > $66,000 44.0% > $66,000 44.0% > $66,000 45.0% > $68,000 45.0% > $68,000 45.0% > $68,000 45.0% > $68,000 46.0% > $70,000 46.0% > $70,000 46.0% > $70,000 46.0% > $70,000 47.0% > $72,000 47.0% > $72,000 47.0% > $72,000 47.0% > $72,000 48.0% > $74,000 48.0% > $74,000 48.0% > $74,000 48.0% > $74,000 49.0% > $76,000 49.0% > $76,000 49.0% > $76,000 49.0% > $76,000 50.0% > $78,000 50.0% > $78,000 50.0% > $78,000 50.0% > $78,000 51.0% > $80,000 51.0% > $80,000 51.0% > $80,000 51.0% > $80,000 52.0% > $82,000 52.0% > $82,000 52.0% > $82,000 52.0% > $82,000 53.0% > $84,000 53.0% > $84,000 53.0% > $84,000 53.0% > $84,000 54.0% > $86,000 54.0% > $86,000 54.0% > $86,000 54.0% > $86,000 55.0% > $88,000 55.0% > $88,000 55.0% > $88,000 55.0% > $88,000 56.0% > $90,000 56.0% > $90,000 56.0% > $90,000 56.0% > $90,000 57.0% > $92,000 57.0% > $92,000 57.0% > $92,000 57.0% > $92,000 58.0% > $94,000 58.0% > $94,000 58.0% > $94,000 58.0% > $94,000 59.0% > $96,000 59.0% > $96,000 59.0% > $96,000 59.0% > $96,000 60.0% > $98,000 60.0% > $98,000 60.0% > $98,000 60.0% > $98,000 64.0% > $100,000 64.0% > $100,000 64.0% > $100,000 64.0% > $100,000 68.0% > $150,000 68.0% > $150,000 68.0% > $150,000 68.0% > $150,000 72.0% > $200,000 72.0% > $200,000 72.0% > $200,000 72.0% > $200,000 75.0% > $300,000 75.0% > $300,000 75.0% > $300,000 75.0% > $300,000 76.0% > $500,000 76.0% > $500,000 76.0% > $500,000 76.0% > $500,000 77.0% > $1,000,000 77.0% > $1,000,000 77.0% > $1,000,000 77.0% > $1,000,000 1917 2.0% > $0 2.0% > $0 2.0% > $0 2.0% > $0 Tax rates include normal taxes of 2 percent (first $2,000 of taxable income) and 4 percent (all taxable income over $2,000) plus applicable surtaxes. Last law to change rates was the Revenue Act of 1917. 4.0% > $2,000 4.0% > $2,000 4.0% > $2,000 4.0% > $2,000 5.0% > $5,000 5.0% > $5,000 5.0% > $5,000 5.0% > $5,000 6.0% > $7,500 6.0% > $7,500 6.0% > $7,500 6.0% > $7,500 7.0% > $10,000 7.0% > $10,000 7.0% > $10,000 7.0% > $10,000 8.0% > $12,500 8.0% > $12,500 8.0% > $12,500 8.0% > $12,500 9.0% > $15,000 9.0% > $15,000 9.0% > $15,000 9.0% > $15,000 12.0% > $20,000 12.0% > $20,000 12.0% > $20,000 12.0% > $20,000 16.0% > $40,000 16.0% > $40,000 16.0% > $40,000 16.0% > $40,000 21.0% > $60,000 21.0% > $60,000 21.0% > $60,000 21.0% > $60,000 26.0% > $80,000 26.0% > $80,000 26.0% > $80,000 26.0% > $80,000 31.0% > $100,000 31.0% > $100,000 31.0% > $100,000 31.0% > $100,000 35.0% > $150,000 35.0% > $150,000 35.0% > $150,000 35.0% > $150,000 41.0% > $200,000 41.0% > $200,000 41.0% > $200,000 41.0% > $200,000 46.0% > $250,000 46.0% > $250,000 46.0% > $250,000 46.0% > $250,000 50.0% > $300,000 50.0% > $300,000 50.0% > $300,000 50.0% > $300,000 54.0% > $500,000 54.0% > $500,000 54.0% > $500,000 54.0% > $500,000 59.0% > $750,000 59.0% > $750,000 59.0% > $750,000 59.0% > $750,000 65.0% > $1,000,000 65.0% > $1,000,000 65.0% > $1,000,000 65.0% > $1,000,000 66.0% > $1,500,000 66.0% > $1,500,000 66.0% > $1,500,000 66.0% > $1,500,000 67.0% > $2,000,000 67.0% $2,000,000 67.0% $2,000,000 67.0% $2,000,000 1916 2.0% > $0 2.0% > $0 2.0% > $0 2.0% > $0 Tax rates include normal tax of 2 percent plus applicable surtaxes. Last law to change rates was the Revenue Act of 1916. 3.0% > $20,000 3.0% > $20,000 3.0% > $20,000 3.0% > $20,000 4.0% > $40,000 4.0% > $40,000 4.0% > $40,000 4.0% > $40,000 5.0% > $60,000 5.0% > $60,000 5.0% > $60,000 5.0% > $60,000 6.0% > $80,000 6.0% > $80,000 6.0% > $80,000 6.0% > $80,000 7.0% > $100,000 7.0% > $100,000 7.0% > $100,000 7.0% > $100,000 8.0% > $150,000 8.0% > $150,000 8.0% > $150,000 8.0% > $150,000 9.0% > $200,000 9.0% > $200,000 9.0% > $200,000 9.0% > $200,000 10.0% > $250,000 10.0% > $250,000 10.0% > $250,000 10.0% > $250,000 11.0% > $300,000 11.0% > $300,000 11.0% > $300,000 11.0% > $300,000 12.0% > $500,000 12.0% > $500,000 12.0% > $500,000 12.0% > $500,000 13.0% > $1,000,000 13.0% > $1,000,000 13.0% > $1,000,000 13.0% > $1,000,000 14.0% > $1,500,000 14.0% > $1,500,000 14.0% > $1,500,000 14.0% > $1,500,000 15.0% > $2,000,000 15.0% > $2,000,000 15.0% > $2,000,000 15.0% > $2,000,000 1915 1.0% > $0 1.0% > $0 1.0% > $0 1.0% > $0 Tax rates include normal tax of 1 percent plus applicable surtaxes. Last law to change rates was the Tariff Act of October 3, 1913. 2.0% > $20,000 2.0% > $20,000 2.0% > $20,000 2.0% > $20,000 3.0% > $50,000 3.0% > $50,000 3.0% > $50,000 3.0% > $50,000 4.0% > $75,000 4.0% > $75,000 4.0% > $75,000 4.0% > $75,000 5.0% > $100,000 5.0% > $100,000 5.0% > $100,000 5.0% > $100,000 6.0% > $250,000 6.0% > $250,000 6.0% > $250,000 6.0% > $250,000 7.0% > $500,000 7.0% > $500,000 7.0% > $500,000 7.0% > $500,000 1914 1.0% > $0 1.0% > $0 1.0% > $0 1.0% > $0 Tax rates include normal tax of 1 percent plus applicable surtaxes. Last law to change rates was the Tariff Act of October 3, 1913. 2.0% > $20,000 2.0% > $20,000 2.0% > $20,000 2.0% > $20,000 3.0% > $50,000 3.0% > $50,000 3.0% > $50,000 3.0% > $50,000 4.0% > $75,000 4.0% > $75,000 4.0% > $75,000 4.0% > $75,000 5.0% > $100,000 5.0% > $100,000 5.0% > $100,000 5.0% > $100,000 6.0% > $250,000 6.0% > $250,000 6.0% > $250,000 6.0% > $250,000 7.0% > $500,000 7.0% > $500,000 7.0% > $500,000 7.0% > $500,000 1913 1.0% > $0 1.0% > $0 1.0% > $0 1.0% > $0 Tax rates include normal tax of 1 percent plus applicable surtaxes. Last law to change rates was the Tariff Act of October 3, 1913. 2.0% > $20,000 2.0% > $20,000 2.0% > $20,000 2.0% > $20,000 3.0% > $50,000 3.0% > $50,000 3.0% > $50,000 3.0% > $50,000 4.0% > $75,000 4.0% > $75,000 4.0% > $75,000 4.0% > $75,000 5.0% > $100,000 5.0% > $100,000 5.0% > $100,000 5.0% > $100,000 6.0% > $250,000 6.0% > $250,000 6.0% > $250,000 6.0% > $250,000 7.0% > $500,000 7.0% > $500,000 7.0% > $500,000 7.0% > $500,000 1895-1912 No income tax Income taxes were declared unconstitutional by the Supreme Court in 1895. This decision stood until the ratification of the 16th Amendment in 1913. 1894 2.0% > $4,000 2.0% > $4,000 2.0% > $4,000 2.0% > $4,000 Last law to change rates was the Wilson-Gorman Tariff Act of 1894. Declared unconstitutional by the Supreme Court in 1895 in Pollock v. Farmers’ Loan & Trust Co . 1873-1893 No income tax Last law to change rates was the Revenue Act of 1873. 1872 2.5% > $2,000 2.5% > $2,000 2.5% > $2,000 2.5% > $2,000 Last law to change rates was the Revenue Act of 1870. 1871 2.5% > $2,000 2.5% > $2,000 2.5% > $2,000 2.5% > $2,000 Last law to change rates was the Revenue Act of 1870. 1870 2.5% > $2,000 2.5% > $2,000 2.5% > $2,000 2.5% > $2,000 Last law to change rates was the Revenue Act of 1870. 1869 5.0% > $1,000 5.0% > $1,000 5.0% > $1,000 5.0% > $1,000 Last law to change rates was the Revenue Act of 1867. 1868 5.0% > $1,000 5.0% > $1,000 5.0% > $1,000 5.0% > $1,000 Last law to change rates was the Revenue Act of 1867. 1867 5.0% > $1,000 5.0% > $1,000 5.0% > $1,000 5.0% > $1,000 Last law to change rates was the Revenue Act of 1867. 1866 5.0% > $600 5.0% > $600 5.0% > $600 5.0% > $600 Last law to change rates was the Revenue Act of 1864 7.5% > $5,000 7.5% > $5,000 7.5% > $5,000 7.5% > $5,000 10.0% > $10,000 10.0% > $10,000 10.0% > $10,000 10.0% > $10,000 1865 5.0% > $600 5.0% > $600 5.0% > $600 5.0% > $600 Last law to change rates was the Revenue Act of 1864. 7.5% > $5,000 7.5% > $5,000 7.5% > $5,000 7.5% > $5,000 10.0% > $10,000 10.0% > $10,000 10.0% > $10,000 10.0% > $10,000 1864 5.0% > $600 5.0% > $600 5.0% > $600 5.0% > $600 Last law to change rates was the Revenue Act of 1864. 7.5% > $5,000 7.5% > $5,000 7.5% > $5,000 7.5% > $5,000 10.0% > $10,000 10.0% > $10,000 10.0% > $10,000 10.0% > $10,000 1863 3.0% > $600 3.0% > $600 3.0% > $600 3.0% > $600 Last law to change rates was the Revenue Act of 1862. 5.0% > $10,000 5.0% > $10,000 5.0% > $10,000 5.0% > $10,000 1862 3.0% > $600 3.0% > $600 3.0% > $600 3.0% > $600 Last law to change rates was the Revenue Act of 1862. 5.0% > $10,000 5.0% > $10,000 5.0% > $10,000 5.0% > $10,000 Banner image attribution: mehaniq41, Adobe Stock Topics Center for Federal Tax Policy Individual Income and Payroll Taxes Tax Data Tags Tax Brackets
