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

States Respond to Strong Fiscal Health with Income Tax Reforms

July 15, 2021

The Impact of the Biden Administration’s Tax Proposals by State and Congressional District

June 30, 2021

State Tax Changes Taking Effect July 1, 2021

June 29, 2021

How Does Your State Treat Social Security Income?

May 26, 2021

Reviewing Recent Evidence of the Effect of Taxes on Economic Growth

May 21, 2021

A Comparison of the Tax Burden on Labor in the OECD

May 19, 2021


Related Articles

Does Your State Have a Marriage Penalty?

August 4, 2021

Should the U.S. Copy Denmark’s Social Welfare Policies?

August 3, 2021

Here’s How Louisiana’s Tax Plan Would Simplify the Tax Code and Benefit Residents

August 2, 2021

Asian and Pacific Countries Faced Revenue Loss Prior to COVID-19 Outbreak

July 27, 2021

D.C.’s Income Tax Hike Helps Maryland and Virginia, Not D.C.

July 26, 2021

Amortization Deductions for Sports Teams Properly Part of the Income Tax System

July 26, 2021

North Carolina Considers Corporate Income Tax Repeal and Individual Income Tax Relief

July 23, 2021

Households Earning $75,000 or Less Paid Majority of Individual Mandate Penalties

July 21, 2021

Dynamic Scoring of Infrastructure Spending Proposals Offsets Small Portion of the Cost

July 20, 2021

How Biden’s Business Tax Proposals Would Impact Taxpayers Across States

July 19, 2021

IRS Sends Nearly $15 Billion of Advance Child Tax Credit Payments

July 19, 2021

States Respond to Strong Fiscal Health with Income Tax Reforms

July 15, 2021

Census Data Shows Households Saved Economic Impact Payments

July 13, 2021

Biden’s Tax Proposals Could Impact Small Businesses Over Time

July 7, 2021

Exploring How Remote Work Could Impact the Way Countries Tax Individuals

July 6, 2021

What’s in Arizona’s Tax Reform Package?

July 1, 2021

Ohio Lawmakers Agree on Income Tax Cuts and Remote Work Tax Relief

June 30, 2021

The Impact of the Biden Administration’s Tax Proposals by State and Congressional District

June 30, 2021

Wisconsin Legislature Considering Several Pro-Growth Tax Reforms

June 29, 2021

State Tax Changes Taking Effect July 1, 2021

June 29, 2021