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


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State Individual Income Tax Rates and Brackets for 2021

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