Individual Income and Payroll Taxes

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

Federal Individual Income Tax Rates and Brackets

State Individual Income Tax Rates and Brackets

Related Articles

Senate Direct Payment Design Would Create High Implicit Marginal Tax Rates

March 5, 2021

New Hampshire Bill Aims to Reduce Tax Burden on Businesses

March 4, 2021

Testimony: Prioritizing Comprehensive Tax Modernization in Nebraska

March 4, 2021

Tax Incentives for Digital Nomads and Remote Workers

March 3, 2021

Sen. Elizabeth Warren’s Wealth Tax Legislation Faces Administrative and Economic Challenges

March 2, 2021

Evaluating Mississippi’s Plan to Phase Out the Individual Income Tax

March 1, 2021

Reliance on Social Insurance Tax Revenue in Europe

February 25, 2021

Insights into the Tax Systems of Scandinavian Countries

February 24, 2021

Changes to the Tax Base Matter When Evaluating the Impact of Tax Reforms

February 23, 2021

A $6 Billion Tax Increase Proposal in Pennsylvania Would Yield the Nation’s Highest Combined Flat-Rate Income Taxes

February 22, 2021

Which States Are Taxing Forgiven PPP Loans?

February 22, 2021

Alabama Passes Tax Reform Aimed at Throwback, GILTI, and More

February 19, 2021

Reliance on Individual Income Tax Revenue in Europe

February 18, 2021

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

February 17, 2021

State Individual Income Tax Rates and Brackets for 2021

February 17, 2021

Marginal Tax Rates on Labor Income Under the Democratic House Ways and Means Child Tax Credit Proposal

February 17, 2021

Marginal Tax Rates on Labor Income Under Sen. Mitt Romney’s Family Security Act

February 17, 2021

Join Us for a Free “State Tax Policy Boot Camp”

February 12, 2021

Sources of Government Revenue in the OECD

February 11, 2021

To What Extent Does Your State Rely on Individual Income Taxes?

February 10, 2021