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

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 Ballot Measures to Watch on Election Day 2022

October 24, 2022

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

September 13, 2022

Unpacking the State and Local Tax Toolkit: Sources of State and Local Tax Collections (FY 2020)

August 25, 2022


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