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

2021 State Business Tax Climate Index

October 21, 2020

Top Rates in Each State Under Joe Biden’s Tax Plan

October 20, 2020

State and Local Tax Ballot Measures to Watch on Election Day 2020

October 5, 2020

State Forecasts Indicate $121 Billion 2-Year Tax Revenue Losses Compared to FY 2019

July 15, 2020

Tracking State Legislative Responses to COVID-19

April 2, 2020

State Individual Income Tax Rates and Brackets for 2020

February 4, 2020


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