Center for State Tax Policy

Individual Income and Payroll Taxes

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

Federal Individual Income Tax Rates and Brackets

State Individual Income Tax Rates and Brackets

Featured Research

Evaluating West Virginia Income Tax Repeal Plans

March 30, 2021

Facts and Figures 2021: How Does Your State Compare?

March 10, 2021

Which States Are Taxing Forgiven PPP Loans?

February 22, 2021

State Individual Income Tax Rates and Brackets for 2021

February 17, 2021

Tax-A-Rama in Maryland

February 9, 2021

Thirteen Priorities for Pro-Growth Tax Modernization in Nebraska

February 2, 2021

Related Articles

New Hampshire Closes in on Tax Cuts to Enhance State’s Competitive Advantage

Louisiana Fiscal Session Finishes Strong with Tax Reform

Wisconsin’s Surplus Presents Opportunity for Down Payment on Future Economic Growth

What Are the Chances Your State Withholds Much of Your Lottery Winnings?

Ohio Lawmakers Ponder Tax Relief after Rosy Revenue Outlook

Montana Adopts Individual and Corporate Income Tax Reform

Arizona Legislators Consider Lower, Flatter Income Tax

How Does Your State Treat Social Security Income?

Oklahoma Passes Corporate and Individual Income Tax Reductions

Kansas Lawmakers to Consider Veto Override on Tax Reform Bill

Louisiana Aims at Comprehensive Tax Reform

State and Local Individual Income Tax Collections Per Capita

Excluding GILTI and Reducing the Corporate Tax Rate Would Improve Nebraska’s Economic Competitiveness

How High Are State and Local Tax Collections in Your State?

Testimony: Convenience Rules and Remote Work in Arkansas

Portland Small Business Owners Facing Weirdly High New Taxes—and It Could Get Worse

14.8% Individual Income Tax and 16.1% Corporate Income Tax Coming To New York City?

Evaluating West Virginia Income Tax Repeal Plans

Are Excise Taxes on Beverages a Good Substitute for Income Taxes?

Facts and Figures 2021: How Does Your State Compare?