Individual Income and Payroll Taxes

The U.S. federal individual income tax was enacted in 1913 following the passage of the 16th Amendment. Today, most states and a small number of local and municipal governments also collect income taxes.

Federal Individual Income Tax Rates and Brackets

State Individual Income Tax Rates and Brackets


Featured Research

Prospects for Federal Tax Policy After the 2020 Election

November 10, 2020

Joe Biden’s 67 Percent Tax on Wealth

October 28, 2020

2021 Tax Brackets

October 27, 2020

Placing Joe Biden’s Tax Increases in Historical Context

October 22, 2020

Details and Analysis of President-elect Joe Biden’s Tax Plan

October 22, 2020

2021 State Business Tax Climate Index

October 21, 2020


Related Articles

Will Mississippi Be the Next State to Phase Out its Income Tax?

Reviewing Effective Tax Rates Faced by Corporate Income

No ‘Stealth Tax Hike’ in 2021, but Individual and Business Tax Increases Loom

OECD Report: Tax Revenue in African Countries

No, We Don’t Need a Federal Work-From-Home Tax

Ranking Individual Income Taxes on the 2021 State Business Tax Climate Index

IRS Signals Approval of Entity-Level SALT Cap Workaround, But States Should Still Think Twice

Prospects for Federal Tax Policy After the 2020 Election

Election Analysis: Why Voters Split the Difference on Income Tax Measures

Results of 2020 State and Local Tax Ballot Measures

Biden’s Call for More Tax Credits Further Complicates the Tax Code

Bipartisan House Bill Introduced to Further Encourage Retirement Savings

Spain’s Recovery Budget Comes with Tax Hikes

A Preliminary Look at 2019 Tax Data for Individuals

The Unintended Consequences of Higher Corporate Taxes on Income Inequality

Comparing Europe’s Tax Systems: Individual Taxes

Joe Biden’s 67 Percent Tax on Wealth

2021 Tax Brackets

A Framework for the Future: Reforming the UK Tax System

The State Business Tax Climate Index Is Your Guide to Economic “Wins Above Replacement”