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

Related Articles

2020 State Business Tax Climate Index

October 22, 2019

Texans to Vote on Amendment Prohibiting Income Tax

October 21, 2019

Washington Voters to Weigh in on 12 Tax Questions This November

October 15, 2019

Colorado Proposition CC: Will Voters Part with Their TABOR Refunds?

October 10, 2019

Wisconsin Should Consider Using Some of its Surplus Revenue for Expensing Reform

September 30, 2019

Does Your State Have a Marriage Penalty?

September 18, 2019

No Good Options as Chicago Seeks Revenue

September 17, 2019

Local Income Taxes in 2019

July 30, 2019

State Tax Changes as of July 1, 2019

July 11, 2019

Millionaire’s Tax Gets Axed from New Jersey Budget

July 10, 2019

Wisconsin Legislature Sends Budget, Marketplace Provider Bill to Governor

June 28, 2019

Millionaires’ Tax Take Two: Massachusetts legislature moves forward Millionaires’ Tax

June 24, 2019

Minnesota Policymakers Strike Tax Conformity Deal

June 11, 2019

The Tax Proposal That Refuses to Die: New Jersey’s Millionaire’s Tax

June 7, 2019

Arizona Delivers Rate Cuts and Tax Conformity

June 6, 2019

To What Extent Does Your State Rely on Individual Income Taxes?

May 29, 2019

Texas Legislature Approves Constitutional Amendment to Prohibit Individual Income Taxation

May 22, 2019

Marginal Tax Rates for Pass-through Businesses Vary by State

May 14, 2019

Connecticut Payroll Tax Proposal Raises Difficult Questions

May 10, 2019

Oregon Another Step Closer to a Gross Receipts Tax Funding Public Education

April 30, 2019