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

Wealth Tax Proposals Are Back as States Take Aim at Investment

January 17, 2023

Americans Moved to Low-Tax States in 2022

January 10, 2023

State Tax Changes Taking Effect January 1, 2023

December 22, 2022

Do Unto Others: The Case for State Income Tax Reciprocity

November 16, 2022

States Inaugurate a Flat Tax Revolution

November 14, 2022

2023 State Business Tax Climate Index

October 25, 2022

State Tax Policy as an Inflation Response

January 26, 2023

West Virginia Is Being Left Behind on Tax Relief

January 23, 2023

Georgia Should Reinforce Its Tax Reform Intentions

January 18, 2023

Wealth Tax Proposals Are Back as States Take Aim at Investment

January 17, 2023

Americans Moved to Low-Tax States in 2022

January 10, 2023

State Tax Changes Taking Effect January 1, 2023

December 22, 2022

What to Expect in a Post-Flat Tax Massachusetts

November 22, 2022

Do Unto Others: The Case for State Income Tax Reciprocity

November 16, 2022

States Inaugurate a Flat Tax Revolution

November 14, 2022

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

November 3, 2022

A Flat Tax in Wisconsin Can Deliver Tax Relief for Everyone

November 1, 2022

2023 State Business Tax Climate Index

October 25, 2022

State Tax Ballot Measures to Watch on Election Day 2022

October 24, 2022

Coloradans Could Lower Their Income Taxes This Fall

October 19, 2022

California Can’t Give Up Tax Increases

October 17, 2022

How Do Taxes Affect Interstate Migration?

October 11, 2022

Tyreek Hill’s Tax Liability with Every NFL Franchise

October 4, 2022

Economic Implications of an Alaska Income Tax or Its Alternatives

October 4, 2022

Doing Tax Policy at the Ballot Is Not for the Faint of Heart

September 22, 2022

Massachusetts’ Graduated Income Tax Amendment Threatens the Commonwealth’s Economic Transformation

September 13, 2022

Center for State Tax Policy

Individual Income and Payroll Taxes

Featured Research

Wealth Tax Proposals Are Back as States Take Aim at Investment

Americans Moved to Low-Tax States in 2022

State Tax Changes Taking Effect January 1, 2023

Do Unto Others: The Case for State Income Tax Reciprocity

States Inaugurate a Flat Tax Revolution

2023 State Business Tax Climate Index

Related Articles

State Tax Policy as an Inflation Response

West Virginia Is Being Left Behind on Tax Relief

Georgia Should Reinforce Its Tax Reform Intentions

Wealth Tax Proposals Are Back as States Take Aim at Investment

Americans Moved to Low-Tax States in 2022

State Tax Changes Taking Effect January 1, 2023

What to Expect in a Post-Flat Tax Massachusetts

Do Unto Others: The Case for State Income Tax Reciprocity

States Inaugurate a Flat Tax Revolution

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

A Flat Tax in Wisconsin Can Deliver Tax Relief for Everyone

2023 State Business Tax Climate Index

State Tax Ballot Measures to Watch on Election Day 2022

Coloradans Could Lower Their Income Taxes This Fall

California Can’t Give Up Tax Increases

How Do Taxes Affect Interstate Migration?

Tyreek Hill’s Tax Liability with Every NFL Franchise

Economic Implications of an Alaska Income Tax or Its Alternatives

Doing Tax Policy at the Ballot Is Not for the Faint of Heart

Massachusetts’ Graduated Income Tax Amendment Threatens the Commonwealth’s Economic Transformation