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

States Inaugurate a Flat Tax Revolution

April 26, 2022

State Legislatures Take Up Tax Reform and Relief in 2022

March 29, 2022

Facts & Figures 2022: How Does Your State Compare?

March 29, 2022

Inflation-Indexing a Useful Tool to Protect New Jersey Taxpayers

March 23, 2022

State Individual Income Tax Rates and Brackets for 2022

February 15, 2022

State Tax Changes Effective January 1, 2022

January 11, 2022


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State Individual Income Tax Rates and Brackets for 2022

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Rate Reductions Would Put Michigan in Top 10

February 9, 2022

Mississippi Nears Income Tax Repeal but Additional Work Is Necessary

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State Tax Changes Effective January 1, 2022

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California Considers Doubling its Taxes

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